IGI Alert: Initial schedule of the calls for funding under the National Recovery Plan 2022/23

Although the selection method and criteria for financing the projects remain unknown, it was announced that they will be made available on an ongoing basis on the websites of the Institutions responsible for the implementation of individual programs.

A short recap of initial calls intended for businesses in each year can be found below.

• R&D relief - research and development tax relief is a key tax tool providing for additional deduction of R&D costs from the taxable base. Every project or works meeting the definition of R&D activities are eligible for the relief.
• Robotization relief - designed for businesses seeking to streamline manufacturing processes using innovative and technologically advanced devices. The purpose of the robotization relief is to increase the number of robots in production, and - ultimately- to boost process efficiency and reduce production costs.
• Implementation relief- also referred to as the prototype relief, is addressed to enterprises (regardless of their size) that commercialize innovative prototype structures resulting from R&D activities, and thus undertake activities related to trial production of a new product or marketing of such a product. The goal thereof is to support the stage following the R&D works.
• European Funds for a Modern Economy (Polish: FENG) Being the new version of the Innovative Economy Operational Program, the European Funds for a Modern Economy will focus on typical business and investment projects, including industrial transformation, entrepreneurship, and technology transfer. The proposal for businesses will include the green guarantee fund, eco-loans, grants and incentives. The funds can be used, inter alia, to support:
  • introducing innovation to plants and R&D works
  • business internationalization aimed at promoting exports;
  • development of personnel skills;
  • automation and robotization, including the purchase of assets and IT solutions, with particular focus on pro-ecological solutions.
• European Funds for Infrastructure, Climate, Environment (Polish: FEnIKS) Under FEnIKS, funds will be allocated to increasing energy efficiency of enterprises and other entities and increasing the share of green energy from renewable energy sources. Forms of financing: grants and incentives or repayable financial instruments. The projects may cover reduction of a company's emissions, or transformation towards an environmentally friendly and circular economy.
• Regional Operational Programs Each voivodeship will led a raft of programs corresponding to the needs and challenges of a given region, while the funds will be primarily allocated to SME support, innovation and environmental protection. Projects are co-financed in proportion to the size of the company and in accordance with the Map of Support. Details on the support become available once information on a given investment in a given region is provided.
• Polish Investment Zone Income tax exemption across Poland for a maximum of 15 years granted in connection with the creation of a new plant or the development of an existing one. The goal thereof is to support new investments, inter alia, consisting in:
  • creation of a new plant,
  • improving manufacturing capacities,
  • production diversification,
  • fundamental change in the production process.
• Other possibilities:
  • Preferential loans and BGK bank guarantees,
  • Co-financing of staff and management training,
  • Co-financing of improving workplace health and safety conditions/ social security contributions,
  • Internships, costs of creating a job covered by Labour Offices,
  • Support for pro-ecological projects in plants under the Regional Fund for Environmental Protection and Water Management

The presented schedules open the path for new calls under the National Recovery Plan and new financial framework for 2021-2027. Once negotiations with the European Commission on the Partnership Agreement and the development of the final version of regional programs are closed, first calls will be launched, most likely at the turn of 2022/2023.

KPMG experts from the Innovation, Grants & Incentives group possess vast experience in advising on the effective acquisition of financial support in the form of grants, incentives, and subsidies.

If you plan to undertake any investment activities related to the announced programs, please contact us to discuss the available solutions.

Our team will help you prepare the project, from the initial concept stage, through the preparation of the application for co-financing, the evaluation stage, to the correct settlement of the incurred expenses.