If a research organisation carries out a research activity at the request of a customer and transfers the result entirely to the enterprise for a fee, it is a purchase of a service or also contract research.
Such a project cannot be supported by subsidies from the state budget (unlike collaborative research). Both forms of research relationships are regulated by the EU “R&D&I Framework” (2014/C 198/01).
From the point of view of the Framework, the real R&D nature of the activities carried out is not so important, because these rules can undoubtedly be applied by analogy to the routine activities of research organisations. Likewise, the position of the client is usually not very relevant either, as it can be assumed that most market economy operators carry out, albeit to a limited extent, economic activities and can therefore be regarded as undertakings. Therefore, for example, the fact that the client is an organisational unit of the state, a local government, or another research organisation will usually not change the nature of the contract research.
The company / customer determines the research assignment, which is one of the basic features of the “dependence” of contract research, which distinguishes it from so-called independent research (independent / curiosity driven research).
It is usually the company that bears the research risks. A research organisation does not usually guarantee the outcome of research activities as the company would envisage it. However, the allocation of risks between the parties may have an impact on the determination of a reasonable price for contract research.
The results usually belong to the client. A deviation with a potential impact on a reasonable price is possible.
In the Czech Republic, companies can obtain tax benefits in support of collaborative research activities.
Newly, they can deduct the research costs they pay for contract research to research organisations from the tax base.