AFTER THE APPLICATION · TECHNICAL FILE
WBSO project records: what do you have to record?
The hours records show how much time was spent on R&D; the project records show what was technically developed or researched. The file must clearly show per project what the nature and content of the R&D was, how the project progressed technically, which bottlenecks occurred and which solution directions were investigated. For technical scientific research the records must rather provide insight into research design and results.
BY PETER KLAREN · LAST CHECKED SEPTEMBER 2026 · SOURCE: WBSO GUIDE 2026
WBSO project records at a glance
| RVO requirement | Practical meaning |
|---|---|
| Set up per project | Every approved R&D project its own file |
| Date + maker visible | Documents must be traceable |
| Technical contribution visible | Make clear who did which technical work |
| Also keep failed routes | Do not only document the end result |
| Connect to the application | Do not document a different project than the one WBSO was granted for |
| Update | At the latest 2 months after each calendar quarter |
| Keep | Complete R&D records 7 years |
ON THIS PAGE
What must be evident from the WBSO project records?
In a development project
- which technical problems or bottlenecks occurred;
- which technical solution directions were investigated;
- which experiments, designs or changes were carried out;
- how the operating principle developed;
- what did and did not work.
In technical scientific research
- which research questions were investigated;
- how the research design was carried out;
- which experiments and measurements were performed;
- which results and technical insights were obtained.
RVO makes this distinction explicit. A file that only describes functionality or project management does not sufficiently make the technical R&D visible.
Within which period do you have to update the project records?
The project records must be at the latest two months after the end of each calendar quarter updated.
Note the difference with the hours: for the hours records a much shorter period of ten working days applies. For the project records you may therefore collect per quarter, but you may not construct the whole file only at the end of the year or just before an audit.
Project records built up in one go afterwards moreover lack the chronological technical trail that RVO precisely looks at.
Project records in software development
In software projects, version control, tickets, technical designs and test results can provide important evidence of the nature, content and progress of the R&D. RVO explicitly mentions version control systems and issue trackers as examples.
Version control alone is not always sufficient. A commit with only “fix bug” or “new feature” says little. The records must also remain comprehensible about what the programming-technical bottleneck was, which solution directions were investigated and how the development progressed. Combine code history where necessary with tickets, technical notes, benchmarks or test results.
More about when software development qualifies: WBSO software.
Project records in product and process development
In physical development the technical trail mainly arises from designs, measurements and test results. RVO mentions among others drawings, photos of prototypes, test results, measurement reports and calculations as usable project records.
See also WBSO product development and WBSO process development.
Project records in technical scientific research
In technical scientific research the project records must make the research process transparent: research design, hypotheses where relevant, experiments, measurement series, interim findings, adjusted research questions and results.
It is less about a prototype or technical solution and more about demonstrably following the explanatory research. Research directions that yielded no explanation also belong in the file.
More about this project type: WBSO technical scientific research.
Example of a good WBSO project file
Application: development of a positioning system with ±0.05 mm accuracy.
Evidence in the file: drawings, calculations, measurement reports, test photos and technical notes — all dated.
This creates a logical technical story over time that connects to the bottleneck and the solution directions from the WBSO application. Good project records are not a report written afterwards, but a chronological technical trail.
Do you have to make a special WBSO project report?
No. RVO does not prescribe a fixed format. You may use the systems and documents you already normally use, as long as they sufficiently clearly show per project the nature, content and progress of the R&D. The records may be kept digitally or on paper.
A combination of for example Git, Jira, CAD, test reports and technical notes can therefore be perfectly fine — provided those documents together form a comprehensible technical story.
Also keep what did not work
A failed test, rejected construction or algorithm that underperformed is precisely valuable evidence of technical development. Therefore do not remove this documentation as soon as another solution direction is chosen.
RVO requires that all phases of the project be kept, also documents that are no longer used in a follow-up process. Precisely those documents show that there was technical uncertainty and that you investigated solution directions yourself.
The reverse is a classic pitfall: a file that exclusively contains the final, working solution looks like regular development work without uncertainty.
Date, maker and technical contribution
Every document must have a date and the name of the maker . In a version control system, dating and names of R&D employees must clearly remain present. The documents must moreover show the technical contribution of the employees involved.
Practical tip: especially when migrating Git, Jira, CAD or documentation systems, check that author and date data are preserved. With a retention period of seven years, the WBSO records usually survive multiple tool changes.
Also pay attention to the delineation: the project records must demonstrably connect to the approved R&D activities. That does not mean the project must proceed exactly according to plan — precisely new bottlenecks, failed routes and changed technical solution directions can be part of the R&D. The file must however clearly show that you stayed within the approved technical development direction.
Project records and hours records must tell the same story
If an employee books six R&D hours on project P26-04 on 14 September, the project records must also make it plausible around that period which technical activities took place on P26-04.
6 hours → P26-04 → 14-09-2026
↕
project records
measurement report → bottleneck → new solution direction
The documents do not have to prove every individual hour, but hours and technical progress must logically connect. The three types of WBSO records must connect to each other.
Common mistakes in project records
- 01documentation only describes functionality and no technical problem;
- 02project records were only built up afterwards;
- 03documents have no date or maker;
- 04keeping only the final, successful solution;
- 05removing failed solution directions;
- 06project file does not connect to the approved R&D activities;
- 07hours records show a lot of work while hardly any technical documentation exists;
- 08Git/Jira does contain activity, but not enough context to understand the technical R&D.
What does RVO check in your project records?
In an audit RVO compares the data from the application with practice. The file must answer:
- what was applied for?
- what was actually carried out?
- which technical problems occurred?
- which solutions were investigated?
- which employees delivered technical input?
- how did the project proceed over time?
- do hours and project records connect?
Read how a WBSO audit by RVO proceeds → Receiving questions from RVO? Then see the WBSO information notice.
How long do you have to keep the project records?
The complete R&D records — including the technical project file — must be 7 years kept. For software this is extra relevant because of migrations between tools: ensure that repositories, tickets and documentation remain exportable and traceable.
Frequently asked questions about WBSO project records
What must be in WBSO project records?
Per project it must be evident what the nature and content of the R&D was, which technical bottlenecks occurred, which solution directions were investigated and how the project progressed technically. For technical scientific research it concerns research design, experiments and results.
Within which period do I have to update the project records?
At the latest two months after the end of each calendar quarter. For the hours records a shorter period of ten working days applies.
Must I write a separate WBSO project report?
No. RVO does not prescribe a fixed format. You may use your normal systems and documents, as long as the nature, content and progress of the R&D is evident per project.
Is Git history sufficient as project records?
Not always. The records must also make comprehensible which technical bottleneck was solved and which solution directions were investigated. Combine code history if necessary with tickets, notes, benchmarks or test results.
Must I keep failed solution directions?
Yes. All project phases must be kept, also documents that are no longer used. Precisely those documents demonstrate the technical uncertainty.
Must documents contain a date and name?
Yes. Every document must be dated and mention the maker. In version control, dating and names of R&D employees must be preserved.
What if the project went differently than in the application?
That is allowed. New bottlenecks and changed solution directions belong to R&D. The file must however show that you stayed within the approved technical development direction.
How long do I have to keep the project records?
Seven years, like the rest of the R&D records.
Are your WBSO project records audit-proof?
We check whether your technical file, hours registration and approved application logically connect.
SOURCES AND SUBSTANTIVE REVIEW
Reviewed by Peter Klaren, WBSO specialist since 2004. Last substantively updated: 21 September 2026.