Identifiers for Research & Cooperation
For participation in international research programmes and the management of industrial collaborations, acib GmbH maintains the following identifiers:
| ROR ID | 015p89s88 |
| PIC (EU-HORIZON) | acib GmbH |
| DUNS-Nummer | 300405230 |
| UEI | Not currently available (registration will be carried out if required for specific US federal grants |
| GLN | 9008239000002 |
SME status
Although acib GmbH could be classified as a medium-sized enterprise based purely on its size and number of employees, specific EU regulations result in a different classification:
EU definition: acib GmbH is not an SME (small or medium-sized enterprise) within the meaning of the ‘Commission Recommendation of 6 May 2003 concerning the definition of micro, small and medium-sized enterprises’ (2003/361/EC).
Reason: As the cumulative shareholding of public bodies (universities and public research institutions) in acib GmbH exceeds 50%, the company is classified as a large enterprise under EU state aid and funding guidelines.
NISG 2026 status (cybersecurity)
As part of the transposition of the EU NIS2 Directive into national law (Network and Information Systems Security Act 2026 – NISG 2026), acib GmbH is classified as follows:
- Classification: acib GmbH is classified as a medium-sized enterprise.
- Sector classification: Due to its activities in the field of industrial biotechnology (the ‘chemicals’ or ‘research’ sector), acib is classified as a ‘critical infrastructure’ pursuant to Section 24(2)(1) of the NISG 2026. acib is preparing to meet the relevant requirements for risk management in the field of cybersecurity and the associated reporting obligations.
Details regarding our compliance with the NISG 2026 can be found at Link to NISG section
Non-profit status
The classification of acib GmbH under tax and funding law follows a nuanced approach:
- Public benefit orientation: In accordance with the articles of association, acib GmbH is not profit-oriented but is oriented towards the public benefit. The articles of association explicitly prohibit the distribution of profits to the shareholders.
- Austrian tax law: Notwithstanding its focus on the public good, acib GmbH is not a “non-profit organisation” in the strict sense of the Austrian Federal Tax Code (BAO).
- EU funding law: acib GmbH is a “non-profit legal entity” or a “non-profit organisation” within the meaning of Article 2(1)(14) of Regulation (EU) No 1290/2013 (Horizon 2020) and the successor programmes (Horizon Europe). This means that acib is fully entitled to participate in relevant EU research programmes under the conditions applicable to non-profit organisations.
Tax declaration & VAT
- Tax status: acib GmbH is a taxable entity. As it does not qualify as a non-profit organisation within the meaning of the Federal Income Tax Act (BAO), contributions do not qualify for tax relief under Section 4a of the Income Tax Act (EStG).
- VAT: acib GmbH is fully entitled to deduct input VAT. Payments from partners within the framework of research collaborations are generally to be claimed as business expenses for tax purposes (VAT No.: AT U54545504)
Nagoya Protocol & Biodiversity
acib is committed to complying with the provisions of the Nagoya Protocol on Access to Genetic Resources and the fair and equitable sharing of benefits arising from their utilisation. The Nagoya Protocol is a supplementary agreement to the international treaty “Convention on Biological Diversity” (CBD), which regulates access to genetic resources and the associated traditional knowledge and ensures that the benefits arising from the use of these resources are shared fairly.
- Compliance: We ensure that all genetic resources used in our research and the associated traditional knowledge are acquired and utilised in accordance with applicable national and international legislation (EU Regulation No. 511/2014).
- Due Diligence: acib carries out the necessary due diligence checks and retains the required information (e.g. IRCC).
Ethics & Animal Welfare (3Rs)
Scientific excellence is inextricably linked to ethical responsibility.
- Ethical Guidelines: All research projects are conducted in accordance with the ethical standards of the academic partner organisations and EU research funding bodies.
- Animal Welfare (3Rs): acib supports the 3Rs principle (Replacement, Reduction, Refinement). In industrial biotechnology, our primary focus is on the development of in vitro methods, enzymatic processes and microbial systems to avoid or minimise animal testing.
Quality management & laboratory standards:
acib operates to high internal quality standards to ensure the reproducibility and validity of research results.
- Standards: Laboratory activities are guided by the principles of Good Scientific Practice and, where required by specific projects, by “GLP-like” (Good Laboratory Practice) documentation standards.
- Quality assurance: Regular internal audits and close cooperation with the quality management systems of partner universities ensure process quality.
Insurance cover
Appropriate insurance cover is in place to safeguard our research activities and collaborations:
- Public liability insurance: The acib has comprehensive public liability insurance covering personal injury, property damage and resulting financial losses. The sums insured comply with the international standards customary for a research centre of this size.
Export control and dual-use
- Compliance: acib GmbH strictly complies with the applicable EU regulations on the control of the export, brokering, technical assistance, transit and transfer of dual-use goods (EU) 2021/821, as well as, amongst others, the Russia Embargo Regulation (EU) 833/2014.
- Internal control: Research projects with international partners outside the EU are subject to an internal review regarding export restrictions and security relevance.
Financial Reporting & Disclosure
- Accounting: acib GmbH prepares its financial statements in accordance with the provisions of the Austrian Commercial Code (UGB).
- Financial Year: The financial year corresponds to the calendar year (1 January to 31 December).
- Disclosure: The annual financial statements are submitted to the Commercial Register for disclosure and published in a timely manner in accordance with the statutory provisions of the Austrian Commercial Code (Section 277 UGB).
- Reporting to funding bodies: Detailed reporting on the substantive and financial use of funds is provided through comprehensive periodic reports submitted directly to the respective funding agencies and bodies (e.g. FFG, European Commission).
- Annual Reports: To optimise administrative costs and resource efficiency, acib GmbH does not produce any general annual or business reports for public relations purposes beyond its statutory obligations.
- Audit: The annual financial statements are audited annually by an independent audit firm (Section 268 UGB).