G/SCM/N/401/EU/Add.21  
 
25 July 2023 
(23-5077) Page: 1/27 
Committee on Subsidies and Countervailing Measures  Original: English  
 
  
SUBSIDIES  
NEW AND FULL NOTIFICATION PURSUANT TO ARTICLE XVI:1  
OF THE GATT 1994 AND ARTICLE 25 OF THE AGREEMENT  
ON SUBSIDIES AND COUNTERVAILING MEASURES  
EUROPEAN UNION 
Addendum  
The following addendum to the notification of the European Union dated and received on 
14 July 2023 relates to the subsidy programmes of Poland .  
 
_______________  
  G/SCM/N/401/EU/Add.21  
- 2 - 
 
  Contents  
1   GUARANTEES OF THE STATE TREASURY  ................................ ................................ ...... 3 
A. Implementation of the Prime Minister's decision to purchase coal on an intervention  
basis and bring it to Poland in connection with Russia's aggression against Ukraine  .....................  3 
B. Credit guarantees issued by State Treasury ensuring uninterrupted gas fuel supplies  
to customers  ................................ ................................ ................................ ......................  4 
2   GUARANTEES GRANTED BY THE BANK GOSPODARSTWA KRAJOWEGO (BGK)  
WITHIN THE FRAMEWORK OF THE GOVERNMENTAL PROGRAMMES,  
THE LIQUIDITY GUARANTEE FUND AND THE CRISIS GUARANTEE FUND  ..........................  5 
A. Supporti ng Entrepreneurship through BGK's Sureties and Guarantees  ................................ ... 5 
B. Programme "Support of the Privatiz ation through Granting the Guarantees to  
the Companies with the Share Capital Covered by Employees or Local -Government Units"  ...........  7 
C. Guarantees granted on the basis of "Temporary framework of state aid measures to  
support the economy in the context of the ongoing COVID -19 epidemic"  ................................ ... 8 
D. Guarantees granted on the basis of "Temporary Crisis Framework for State aid measures  
to support the economy following the aggression against Ukraine by Russia"  ............................. 10 
3   EXEMPTION FROM EXCISE DUTY FOR RENEWABLE ENERGY  
(FOR YEARS 2021 - 2022)  ................................ ................................ ..............................  11 
4   EXCISE DUTY REDUCTION FOR DAMAGED BEER  ................................ ........................  12 
5   EXCISE DUTY REDUCTION AND EXEMPTION FOR ENERGY PRODUCTS  .......................  13 
6   INCOME TAX ALLOWANCES FOR JOINT VENTURE ENTERPRISES  ...............................  14 
7   FEED -IN TARIFF (FIT) AND FEED -IN PREMIUM (FIP)  ................................ ................  14 
8   HARD COAL SECTOR PROGRAMME  ................................ ................................ .............  16 
9   HARD COAL SECTOR PROGRAMME 2  ................................ ................................ ..........  17 
10   FINANCIAL SHIELD OF THE POLISH DEVELOPMENT FUND FOR  
LARGE ENTERPRISES  ................................ ................................ ................................ ..... 18 
11   AID TO LOT POLISH AIRLINES  ................................ ................................ ................  20 
12   FINANCIAL SHIELD OF THE POLISH DEVELOPMENT FUN D FOR MICRO,  
SMALL AND MEDIUM ENTERPRISES 1.0 AND 2.0  ................................ ............................  21 
13   PROMOTION OF AGRICULTURAL AND FOOD  PRODUCTS  ................................ ..........  22 
14   PROMOTION OF BIOLOGICAL PROGRESS IN AGRICULTURE IN THE FIELD  
OF CROP AND LIVESTOCK BREEDING  ................................ ................................ .............  23 
15   IMPLEMENTATION OF DEVELOPMENT AND INVESTMENT ACTIVITIES IN  
THE FIELD OF INNOVATION IN THE AGRI -FOOD SECTOR ................................ ...............  24 
16   EUROPEAN FUND FOR ASSISTANCE TO THE MOST DEPRIVED (FEAD)  .....................  25 
17   SUPPORT FOR THE CONSUMPTION AND PROMOTION OF HEALTHY  
EATING HABITS - IMPLEMENTATION OF THE "PROGRAM FOR SCHOOLS"  ......................  25 
18   MARKET SUPPORT FOR BEE PRODUCTS.  ................................ ................................ .. 26 
 
 
  G/SCM/N/401/EU/Add.21  
- 3 - 
 
  1  GUARANTEES OF THE STATE TREASURY  
A. Implementation of the Prime Minister's decision to purchase coal on an intervention 
basis and bring it to Poland in connection with Russia's aggression against Ukraine  
1. Description of the programme  
State Treasury guarantees granted by law for the obligations of Węglokoks S.A., 
PGE Paliwa  Sp. Z o.o. and PGE S.A. incurred under Article 34 of the Act of 15 September 2022 on 
special solutions for certain heat sources in connection with the situation on the fuel market (Journal 
of Laws item 1967, as amended) to finance the cost of purchasing coal for the proper implementation 
of the Prime Minister's administra tive decision.  
2. Duration of the programme and period covered by the notification  
From the date of entry into force of the abovementioned Law (20 September 2022) until 
30 April 2023. The liabilities incurred should mature or expire before 1 January 2026.  
This notification covers period 2021 -2022.  
3. Policy objective and/or purpose of the subsidy  
To enable the implementation of the Prime Minister's decision to purchase at least 5 million tons of 
thermal coal and bring it to Poland by 30 April 2023.  
4. Auth ority responsible for the subsidy and legislation under which it is granted  
The minister responsible for public finance shall issue statements confirming State Treasury 
guarantees granted by law for the liabilities of Węklokoks S.A., PGE Paliwa Sp. z o.o. and PGE S.A. 
incurred under Article 34 of the Law of 15 September 2022 on special solutions for certain heat 
sources in relation to the situation on the fuel market (Journal of Laws item 1967, as amended) to 
finance the cost of purchasing coal for the prop er implementation of the Prime Minister's 
administrative decision.  
5. Form of the subsidy  
The subsidy is granted for the specific time in the form of State Treasury guarantee covering the 
repayment of:  
− credits ; 
− limits on bank guarantees and bank letters of credit ; 
− limits on treasury transactions hedging exchange rate volatility risk or coal price volatility 
risk. 
6. Amount of the subsidy granted  
According to the Law the total amount of the guarantee granted for the liabilities of the 
abovementione d companies, may not exceed PLN 21 ,000,000,000.  
7. Beneficiaries  
Companies stipulated in the administrative decision of Prime Minister, i.e.: Węglokoks S.A., PGE 
Paliwa Sp. z o.o. and PGE S.A.  
8. Trade effects of the subsidy  
The amount of guarantees granted till the end of 2022 is PLN 9 ,630,000,000. G/SCM/N/401/EU/Add.21  
- 4 - 
 
  B. Credit guarantees issued by State Treasury ensuring uninterrupted gas fuel supplies to 
customers  
1. Description of the programme  
State Treasury guarantees granted by law for the financial obligations of:  
− last resort suppliers and backup suppliers ensuring the continuity of universal services to 
household customers of gaseous fuels ; 
− energy enterprise obliged by law in 2021 to sell at least 55% of natural gas input to 
transmission g rid on the commodity exchange ensuring the continuity of gas supply, on the 
basis of Article 14 and 14B of Act of 26 January 2022 on special solutions to protect 
consumers of gaseous fuels in connection with the situation on the gas market (Journal of 
Laws item 202, as amended).  
2. Duration of the programme and period covered by the notification  
From the date of entry into force of the abovementioned Law (29  January 2022) until 
31 December  2023. The liabilities from bonds and credits should be repaid before 1 January 2026. 
In case of credits granted by BGK ( Bank Gospodarstwa Krajowego  - Bank of Domestic Economy, the 
national development bank) the repayment period should not exceed 6  years .  
This notification covers period 2021 -2022.  
3. Policy objective  and/or purpose of the subsidy  
To ensure the continuity of gas supply  to clients, especially to household customers, in the energy 
crisis resulting from Russia 's aggression against Ukraine.  
4. Authority responsible for the subsidy and legislation under wh ich it is granted  
The minister responsible for public finance shall issue statements confirming State Treasury 
guarantees granted by law for the liabilities of:  
− last resort suppliers and backup suppliers ensuring the continuity of universal services to 
household customers of gaseous fuels ; 
− energy enterprises obliged by law in 2021 to sell at least 55% of natural gas input to 
transmission grid on the commodity exchange ensuring the continuity of gas supply, on the 
basis of Article 14 and 14B of Act of 26 January 2022 on special solutions to protect 
consumers of gaseous fuels in connection with the situation on the gas market (Journal of 
Laws item 202, as amended).  
5. Form of the subsidy  
The subsidy is granted for the specific time (up to the end of 2023) i n the form of State Treasury 
guarantee covering the repayment of liabilities resulting from bonds issued and credits drawn on the 
domestic and foreign markets.  
Credits may be granted by BGK up to the overall limit of PLN 14 ,100,000,000. 
6. Beneficiaries  
The support in the form of credit guarantees is provided to:  
− last resort suppliers and backup suppliers ensuring the continuity of universal services to 
household customers of gaseous fuels ; 
− energy enterprise obliged by law in 2021 to sell at least 55% of natural gas input ;  
− to transmission grid on the commodity exchange ensuring the continuity of gas supply.  G/SCM/N/401/EU/Add.21  
- 5 - 
 
  7. Amount of the subsidy granted  
According to the Law the total amount of the guarantee granted for the liabilities of the 
abovementioned entities may not exceed PLN 55 ,000,000,000. The principal amount of the liability 
covered by the state guarantee should not exceed the volume of projected 6  milions  liquidity needs 
of a given entity. In case of credits granted by BGK the pri ncipal amount of the liability should not 
exceed: 15% of the total average annual turnover of a given entity for the last three accounting 
periods and 50% of energy costs for the last 12  millions . In justified cases the principal amount may 
be increased up  to projected 6  millions  or even 12  millions  liquidity needs.  
8. Trade effects of the subsidy  
The amount of guarantees issued till the end of 2022 is PLN 15 ,000,000,000. 
2  GUARANTEES GRANTED BY THE BANK GOSPODARSTWA KRAJOWEGO (BGK) WITHIN 
THE FRAMEWORK OF T HE GOVERNMENTAL PROGRAMMES, THE LIQUIDITY GUARANTEE 
FUND AND THE CRISIS GUARANTEE FUND  
A. Supporting Entrepreneurship through BGK's Sureties and Guarantees  
1. Description of the programme  
On 7 March 2018 the Council of Ministers established the programme named "Supporting 
entrepreneurship through BGK's Sureties and Guarantees " (amended on 11 June 2019), hereafter 
"the programme".  
The programme is a continuation of the programme which has t he same name and was established 
on 19 May 2009, as amended.  
The programme provides that BGK, as an active participant of the programme, grants individual and 
portfolio loan guarantees for micro, small and medium -sized entrepreneurs (hereafter " SME"), on 
market conditions from its own resources and in the form of state aid or de minimis aid from the 
resources of the National Guarantee Fund, ensuring transparency in the provision and compliance 
with the internal market.  
The terms and procedure of granting guarantees in the framework of this programme are stipulated 
by the agreement between the State Treasury, represented by the Minister of Finance, and the BGK. 
The BGK grants guarantees in cooperation with 22 banks - signatories of the cooperation agreement .  
The main instruments of this programme are de minimis portfolio guarantees for SMEs.  
In connection with COVID -19, preferential conditions for obtaining de minimis guarantees have been 
applied. The scope of de minimis guarantee was increased from 60% to  80% of the loan amount, 
the commission for granting de minimis guarantee was decreased from 0.5% to 0% and the amount 
of the guarantee may exceed PLN 3 ,500,000 but no more than EUR 1 ,500,000 (or EUR 750 ,000 in 
case of undertaking operating in the road haulage sector), for the 5 years period and EUR 750 ,000 
(EUR 375 ,000 in case of undertaking operating in the road haulage sector) for 10 years period.  
In addition to the de minimis guarantees schemes based on national resources, the following 
guarantee sc hemes with support from EU funds are offered under the programme:  
− Portfolio Guarantee Line for innovators - Biznesmax1;  
− Portfolio Guarantee Line for agriculture2; 
− COSME Portfolio Guarantee Line (offered until April 30, 2022)3; 
 
1 Under the Operational Programme Smart Growth.  
2 Under the Rural Development Programme of Poland for the 2014 – 2020.  
3 Guarantee provided with counter -guarantee of the European Investment Fund with the financial backing 
of the European Union under the Programme for the Competitiveness of Enterprises and small and medium 
enterprises (COSME) (2014 - 2020) . G/SCM/N/401/EU/Add.21  
- 6 - 
 
  − Creative Europe Portfolio Guarantee Line (offered until December 31, 2021)4;  
− POPC Portfolio Guarantee Line (offered until June 30, 2021)5. 
2. Duration of the programme and period covered by the notification  
The Law does not define the duration of the programme. Prefere ntial conditions for obtaining 
de minimis guarantees were applied until 30 June 2023.  
This notification covers period 2021 -2022.  
3. Policy objective and/or purpose of the subsidy  
The main objective of the programme is to boost the economy and to support  entrepreneurship in 
Poland.  
4. Authority responsible for the subsidy and legislation under which it is granted  
The authority responsible for the supervision of the programme is the Minister of Finance.  
The legal basis of the programme is:  
− Act of 8 May 1997 on guarantees and sureties granted by the State Treasury and by certain 
legal persons (Journal of Laws of 2022 item 1613, as amended);  
− Minister of Finance Regulation of 28 March 2018 on the provision of BGK de minimis aid in 
the form of guarantees for the repayment of credits (Journal of Laws of 2021 item 634, as 
amended).  
5. Form of the subsidy  
− portfolio guarantees, consisting of guarantees providing to banks for credit portfolio 
including working capital credits for micro, small and med ium-sized enterprises;  
− guarantees in the form of state aid or de minimis aid, including portfolio de minimis 
guarantees for micro, small and medium -sized enterprises;  
− individual guarantees and sureties for the repayment of credits;  
− counter -guarantees for the repayment of guarantees issued by the local and regional 
guarantee funds;  
− taking up or acquisition of shares or stocks of the local and regional guarantee funds.  
In the case of de minimis  guarantee, its amount may not exceed PL N 3,500,000 and may not cover 
more than 80% of credit (according to preferential conditions as indicated in point 1 above).  
In addition de minimis  aid is limited to EUR 100 ,000 per unit for undertaking operating in the road 
haulage sector and EUR 200 ,000 p er unit for undertaking operating in other sectors.  
Other guarantees are limited to max 80% of credit amount and:  
− Portfolio Guarantee Line for innovators – Biznesmax: guarantee may not exceed 
EUR 2,500,000;  
− Portfolio Guarantee Line for agriculture: guaran tee may not exceed PLN 5 ,000,000 or 
PLN 10,000,000 in case of the minimis , guarantee may cover the credit working capital loan 
not higher than EUR 200 ,000; 
− COSME Portfolio Guarantee Line: guarantee may cover the credit not higher than 
PLN 600,000; 
− Creative Europe Portfolio Guarantee Line: guarantee may cover the credit not higher than 
PLN 8 ,400,000; 
 
4 Guarantee provide d with counter -guarantee of the European Investment Fund with the financial backing 
of the European Union under the Creative Europe Programme.  
5 Under the Digital Poland Operational Programme.  G/SCM/N/401/EU/Add.21  
- 7 - 
 
  − POPC Portfolio Guarantee Line: guarantee may cover the credit not higher than 
EUR 2,500,000  or EUR 1 ,500,000  in case of the minimis . 
6. Amount of the su bsidy granted  
Under the programme, in 2021 BGK granted 99 ,847 portfolio guarantees for entrepreneurs for the 
total amount of PLN 36 ,988,520,767,49, including 91 ,705 portfolio de minimis guarantees for the 
total amount of PLN 34 ,169,498,222.53; 4 ,237 COSME Portfolio guarantees for the total amount of 
PLN 736 ,475,073.82; 812 portfolio guarantees for innovators - Biznesmax for the total amount of 
PLN 1 ,599,594,133.24; 1 Creative Europe portfolio guarantee for the total amount of 
PLN 400,000. 00; 3 ,092 portfolio guarantee for agriculture for the total amount of 
PLN 482,553,338.90.  
In 2022, under the programme, BGK granted 89 ,407 portfolio guarantees for entrepreneurs for the 
total amount of PLN 39 ,821,342,877.93, including: 83 ,358 portfolio de minimis guarantees for the 
total amount of PLN 37 ,816,437,055.29.  
Therefore in years 2021 -2022 BGK granted 189 ,254 portfolio guarantees for entrepreneurs for the 
total amount of PLN 76 ,809,863,645.42, including 175 ,063 portfolio de minimis guarantees for the 
total amount of PLN 71 ,985,935,276.82 ; 5 ,842 COSME Portfolio guarantees for the total amount of 
PLN 986 ,762,119.22; 1 ,410 portfolio guarantees for innovators - Biznesmax for the total amount of 
PLN 2 ,765,955,422.48; 7 ,298 portfolio guarantees for agriculture for the total amount of 
PLN 1,070,810,826.90. 
7. Beneficiaries  
Beneficiaries are Polish companies mainly in the small and medium size enterprises' sector.  
8. Trade effects of the subsidy  
The programme does not have direct impact on foreign tr ade or it is negligible.  
For market -oriented guarantees granted by the BGK fees are paid at the market oriented level in 
accordance with the Commission Notice on the application of Articles 87 and 88 of the EC Treaty to 
State aid in the form of guarantees  (2008/C 155/02).  
For guarantees in the form of de minimis aid granted by the BGK (started in 2013) fees are paid at 
the level which is lower than the market -oriented price, in accordance with the Commission 
Regulation (EU) No. 1407/2013 of 18 December 20 13 on the application of Articles 107 and 108 of 
the Treaty on the Functioning of the European Union to de minimis aid. The ceiling of EUR 200 ,000 
ensures that any measure falling under this Regulation can be deemed not to have any effect on 
trade between Member States and not to distort or threaten to distort competition.  
B. Programme "Support of the Privatization through Granting the Guarantees to the 
Companies with the Share Capital Covered by Employees or Local -Government Units"  
1. Description of the programme  
On 20 October 2009 the Council of Ministers established the programme named "Support of the 
privatization through granting the guarantees to the companies with the share capital covered by 
employees or local -government units". The programme consists of granting guarantees to the 
companies with the share of capital covered by employees or local government units to cover the 
repayment of credits draw for the privatization of the company up to the limit of EUR 30 ,000,000  
and maximu m 80% of the credit. The terms and procedure of granting credit guarantees under this 
programme are stipulated in the agreement between the State Treasury, represented by the Minister 
of Finance, and the BGK.  
BGK offers the guarantees within the programme  from June 2010.  G/SCM/N/401/EU/Add.21  
- 8 - 
 
  2. Duration of the programme and period covered by the notification  
The Law does not define the duration of the programme. It should function until the privatization 
process in Poland is over.  
This notification covers period 2021 -2022.  
3. Policy objective and/or purpose of the subsidy  
The main objective of the programme is to increase the participation of employees and local 
governments in the privatization process in Poland.  
4. Authority responsible for the subsidy and legislation unde r which it is granted  
The authority responsible for the supervision of the programme is the Minister of Economy in 
cooperation with the Minister of Finance and the Minister of State Treasury. The legal basis of the 
programme is the Act of 8 May 1997 on gua rantees and sureties granted by the State Treasury and 
by certain legal persons (Journal of Laws of 2022 item 1613, as amended).  
5. Form of the subsidy  
Guarantees and sureties of loan repayment allocated for:  
− employee's leasing;  
− other forms of privatizat ion;  
− purchase of the company or its organized part within the bankruptcy proceeding.  
6. Amount of the subsidy granted  
No guarantees were granted.  
7. Beneficiaries  
Beneficiaries are the companies with the share capital covered by employees or local -government 
units.  
8. Trade effects of the subsidy  
The programme does not have direct impact on foreign trade or it is negligible.  
For guarantees granted by the BGK the market -oriented prices are paid in accordance with the 
Commission Notice on the application of Articles 87 and 88 of the EC Treaty to State aid in the form 
of guarantees (2008/C 155/2).  
C. Guarantees granted on the ba sis of "Temporary framework of state aid measures to 
support the economy in the context of the ongoing COVID -19 epidemic"  
1. Description of the programme  
The Liquidity Guarantee Fund was established at the BGK on the basis of the Act of 31 March 2020 
amend ing the Act on special solutions related to the prevention and combating of COVID -19, other 
infectious diseases and crisis situations caused by them, and some other acts (Journal of Laws 
item 568, as amended), and on the basis of the Communication of the E uropean Commission 
C(2020) 1863 of 19 March 2020 - "Temporary framework of state aid measures to support the 
economy in the context of the ongoing COVID -19 epidemic" (Journal of Laws UE C 91I of 
20/03/2020, p. 1, as amended).  
Under the Liquidity Guarantee Fund, the BGK provides guarantees for loan repayment and 
guarantees for repayment of factoring limits. Guarantees may cover up to 80% of the amount of the 
loan or other obligation covered by the guarantee. In particularly justified cases, in particular due  to G/SCM/N/401/EU/Add.21  
- 9 - 
 
  important economic or social interest, BGK may guarantee a higher amount of a loan or other liability 
and cover up to 90% of the amount of such liability with a guarantee.  
"Temporary framework of state aid measures to support the economy in the contex t of the ongoing 
COVID -19 epidemic" was also the basis for establishing Leasing guarantees granted under the 
Pan-European Guarantee Fund in response to COVID -19. The detailed parameters of this guarantees 
were established by the Regulation of the Minister of Finance, Funds and Regional Policy of 
20 May 2021 on the granting of State aid by Bank Gospodarstwa Krajowego  in the form of 
guarantees for leasing transactions in connection with the effects of COVID -19 (Journal of Laws 
item 950, as amended).  
Leasing guarantees granted under the Pan -European Guarantee Fund in response to COVID -19 may 
cover up to 80% of the amount of the financial leasing or leasing loans.  
2. Duration of the programme and period covered by the notification  
Liquidity guarantees u nder the Liquidity Guarantee Fund were granted until 30 June 2022. Leasing 
guarantees under the Pan -European Guarantee Fund in response to COVID -19 were granted until 
31 December 2022.  
This notification covers period 2021 -2022.  
3. Policy objective and/or p urpose of the subsidy  
The main objective of the measure is to improve financial liquidity of entrepreneurs in Poland.  
4. Authority responsible for the subsidy and legislation under which it is granted  
The authority responsible for the supervision of the m easure is the Minister of Finance.  
The legal basis of the programme is:  
− Act of 31 March 2020 amending the act on special solutions related to the prevention and 
combating of COVID -19, other infectious diseases and the crisis situations caused by them, 
and certain other acts (Journal of Laws item 568, as amended);  
− Communication of the European Commission C(2020) 1863 of 19 March 2020 "Temporary 
framework of state aid measures to support the economy in the context of the ongoing 
COVID -19 epidemic" (Journal  of Laws UE C 91I of 20/03/2020, p. 1, as amended);  
− Decision of European Commission C(2020) 9237 of 14 January 2020 Pan-European 
Guarantee Fund in response to COVID -19. 
5. Form of the subsidy  
Portfolio guarantees for loan repayment guarantees for medium an d large enterprises, guarantees 
for the repayment of factoring limits intended for entrepreneurs belonging to the SME category and 
large entrepreneurs, as well as portfolio guarantees for financial leasing and leasing loans dedicated 
to entrepreneurs belon ging to the SME category.  
Liquidity guarantees may cover up to 80% or 90% of the amount of the loan or other obligation 
covered by the guarantee and in particularly justified cases (as mentioned in point 1 above). This 
guarantees may cover the credit not h igher than PLN 250 ,000,000 . 
Leasing guarantees granted under the Pan -European Guarantee Fund in response to COVID -19 may 
cover up to 80% of the amount of the financial leasing or leasing loans. The amount of this guarantee 
may not exceed:  
− EUR 120 ,000 for enterprises operating in fishery and aquaculture sector ; 
− EUR 100 ,000 for enterprises operating in primary production of agricultural products ; 
− EUR 800 ,000 for enterprises operating in other sectors.  G/SCM/N/401/EU/Add.21  
- 10 - 
 
  6. Amount of the subsidy granted  
In 2021, BGK grante d 1,909 guarantees under the Liquidity Guarantee Fund for the total amount of 
PLN 14 ,184,548,438.16, including 1 ,263 guarantees for loan repayment for the total amount of 
PLN 11,131,124,883.68 and 646 guarantees for the repayment of factoring limits for the total 
amount of PLN 3 ,053,423,554.48. 
In 2022, BGK granted 1 ,326 guarantees under the Liquidity Guarantee Fund for the total amount of 
PLN 10 ,675,494,389.54, including 840 guarantees for loan repayment for the total amount of 
PLN 8,731,824,303.19 and 4 86 guarantees for the repayment of factoring limits for the total amount 
of PLN 1 ,943,670,086.35. 
Therefore in years 2021 -2022 BGK granted 3 ,235 guarantees under the Liquidity Guarantee Fund 
for the total amount of PLN 24 ,860,042,827.70, including 2 ,103 gu arantees for loan repayment for 
the total amount of PLN 19 ,862,949,186.87 and 1 ,132 guarantees for the repayment of factoring 
limits for the total amount of PLN 24 ,860,042,827.70. 
In 2021, BGK granted 1 ,237 guarantees under the Leasing guarantees for the total amount of 
PLN 210,985,672.27 and in 2022, 4 ,807 guarantees for the total amount of PLN 880 ,778,146.93. 
Therefore in years 2021 -2022 BGK granted 6 ,044 guarantees under the Leasing guarantees for the 
total amount of PLN 1 ,091,763,819.20. 
7. Benefic iaries  
Beneficiaries are entrepreneurs in Poland.  
8. Trade effects of the subsidy  
The programme does not have direct impact on foreign trade or it is negligible.  
D. Guarantees granted on the basis of "Temporary Crisis Framework for State aid 
measures to  support the economy following the aggression against Ukraine by Russia " 
1. Description of the programme  
"Temporary Crisis Framework for State aid measures to support the economy following the 
aggression against Ukraine by Russia " was the basis for establishing The Crisis Guarantee Fund. 
Under this fund, the BGK provides guarantees for loan repayment and guarantees for repayment of 
factoring limits. Guarantees may cover up to 80% of the amount of the loan or other obligation 
covere d by the guarantee. In particularly justified cases, in particular due to important economic or 
social interest, BGK may guarantee a higher amount of a loan or other liability and cover up to 90% 
of the amount of such liability with a guarantee.  
2. Durati on of the programme and period covered by the notification  
Guarantees under the Crisis Guarantee Fund are granted since 1 July 2022.  
This notification covers the year 2022.  
3. Policy objective and/or purpose of the subsidy  
The main objective of the measu re is to improve financial liquidity of entrepreneurs in Poland.  
4. Authority responsible for the subsidy and legislation under which it is granted  
The authority responsible for the supervision of the measure is the Minister of Finance. The national 
legal basis for the measure is the Act of 8 April 2022 amending the Act on the assistance to citizens 
of Ukraine in connection with the armed conflict in the territory of this state and some other acts 
(Journal of Laws item 830).  G/SCM/N/401/EU/Add.21  
- 11 - 
 
  5. Form of the subsidy  
Portfoli o guarantees for loan repayment guarantees for medium and large enterprises, as well as 
guarantees for the repayment of factoring limits intended for entrepreneurs belonging to the SME 
category and being large entrepreneurs.  
Crisis guarantees may cover up to 80% or 90% of the amount of the loan or other obligation covered 
by the guarantee (as indicated in point 1 above) and may not exceed PLN 200 ,000,000 . 
6. Amount of the subsidy granted  
In 2022, BGK granted 825 guarantees under the Crises Guarante e Fund for the total amount of 
PLN 6,382,764,946.32, including 647 guarantees for loan repayment for the total amount of 
PLN 5,726,361,791.87 and 178 guarantees for the repayment of factoring limits for the total amount 
of PLN  656,403,154.45. 
7. Beneficiaries  
Beneficiaries are entrepreneurs in Poland.  
8. Trade effects of the subsidy  
The programme does not have direct impact on foreign trade or it is negligible.  
3  EXEMPTION FROM EXCISE DUTY FOR RENEWABLE ENERGY (FOR YEARS 2021 - 2022)  
1. Descr iption of the programme  
Exemption from excise duty for renewable energy is granted by the Minister of Finance and it covers 
electricity produced from renewable sources under the formal remission of certificate of origin, as 
defined in the energy law.  
2. Duration of the programme and period covered by the notifications  
This notification covers period 2021 - 2022.  
3. Policy objective and/or purpose of the subsidy  
Directive (EU) 2018/2001 of the European Parliament and of the Council of 11 December 2018 on  
the promotion of the use of energy from renewable sources sets targets for each Member State that 
are calculated according to the share of energy from renewable sources in its gross final consumption 
for 2030. The exemption from excise duty for renewable energy was established in order to facilitate 
achievement of the above -mentioned target by 2030.  
4. Authority responsible for the subsidy and legislation under which it is granted  
The authority responsible for the programme is the Minister of Finance. The legal basis for 
implementation of the programme is the Act of 6 December 2008 on excise duty (Journal of Laws 
of 2022 item 143, as amended).  
5. Form of the subsidy  
Exemption from excise duty.  
6. Amount of the subsidy granted  
The amount of the subsidy grant ed in each year is based on information from the revenue 
administration regional offices on the amount of certain exemptions from excise duty.  
2021 – PLN 130 ,509,431  G/SCM/N/401/EU/Add.21  
- 12 - 
 
  2022 – PLN 109 ,238,301  
7. Beneficiaries  
Renewable energy producers.  
8. Trade effects of the subsidy  
The programme does not impact the foreign trade.  
4  EXCISE DUTY REDUCTION FOR DAMAGED BEER  
1. Description of the programme  
A measure concerns damaged beer, which has been returned to the taxpayer due to expiry of use -by 
day of the returned beer.  
2. Duration of the programme and period covered by the notifications  
From 4 June 2020 until the end of the 6th month following the month in which the state of COVID -19 
epidemic is cancelled.  
This notification covers the year  2021 and almost the whole of year 2022 (until 30 November 2022).  
3. Policy objective and/or purpose of the subsidy  
The aim of this preference is to reduce the financial losses of entities selling beer, which due to the 
closure of commercial premises duri ng the COVID -19 crisis (e.g. hotels, bars, restaurants, pubs) 
could not sell these products, which had led to its expiry.  
4. Authority responsible for the subsidy and legislation under which it is granted  
The authority responsible is the Minister of Fina nce. The legal basis is the Minister of Finance 
Regulation of 1 June 2020 amending the Regulation on excise duty exemptions (Journal of Laws 
item 985).  
5. Form of the subsidy  
Reduction of excise duty.  
6. Amount of the subsidy granted  
Circa PLN 135 ,000,000 in 2021 and 2022.  
7. Beneficiaries  
Economic operators selling beer (e.g. hotels, bars, restaurants, pubs).  
8. Trade effects of the subsidy  
Reduction of the finance losses of entities selling beer.  G/SCM/N/401/EU/Add.21  
- 13 - 
 
  5  EXCISE DUTY REDUCTION AND EXEMPTION FOR ENERGY PROD UCTS  
1. Description of the programme  
− temporary reductions of excise duty rates to the EU minimum level for electricity and some 
motor fuels, i.e. diesel oil, biocomponents constituting intrinsic fuels, petrol, liquefied 
petroleum gas (LPG);  
− temporary exem ption for electricity used by households;  
− temporary reduction of the excise duty rate to the EU minimum level for light fuel oil.  
2. Duration of the programme and period covered by the notifications  
− from 20 December 2021 to 31 December 2022 in the field o f engine fuels;  
− from 1 January 2022 to 31 December 2022 in the field of electricity;  
− from 1 June 2022 to 31 December 2022 for light fuel oil.  
3. Policy objective and/or purpose of the subsidy  
The objective of the proposed solutions was to limit the increase in fuel prices at filling stations and 
the cost of purchasing light fuel oil, and thus to help fight inflation. It should be emphasized that the 
increase in energy commodity prices in the world markets was the main reason for the increase in 
inflation in Poland and other EU countries. As a result, limiting the increase in fuel prices contributed 
to the stabilization of prices also in other areas of the economy, including food prices.  
4. Authority responsible for the subsidy and legislation under wh ich it is granted  
The authority responsible is the Minister of Finance. The legal basis are the following acts (anti -
inflation acts) which amended the Act on excise duty:  
− Act of 9 December 2021 amending the Act on excise duty and some other acts (Journal of 
Laws item 2349);  
− Act of 12 May 2022 amending the Act on VAT and some other acts (Journal of Laws 
item 1137);  
− Act of 7 July 2022 on crowdfunding for business ventures and assistance to borrowers 
(Journal of Laws item 1488);  
− Act of 7 October 2022 amend ing the Act on CIT and some other acts (Journal of Laws 
item 2180).  
5. Form of the subsidy  
Reduction of and exemption from excise duty.  
6. Amount of the subsidy granted  
EXCISE DUTY + VAT (on excise duty)  
in PLN (million)  Excise duty  VAT TOTAL  
reduction of excise duty on motor fuels  -2477,4  -456,6  -2934,0  
reduction of excise duty on light fuel oil  -56,9 -13,1 -70,0 
reduction of excise duty on electricity  -42,8 -8,5 -51,3 
electricity excise tax exemption for 
households  -186,0  -37,2 -223,2  
TOTAL  -2763,1  -515,4  -3278,5  
7. Beneficiaries  
The introduced reductions in excise duty rates applied to all consumers, both entrepreneurs and 
natural persons.  G/SCM/N/401/EU/Add.21  
- 14 - 
 
  8. Trade effects of the subsidy  
In 2022, as part of the fight against inflation and the energy crisis caused by the war in Ukraine, 
excise duty solutions were in force consisting of lowering the tax burden, including the tax for 
consumers (entrepreneurs as well as households).  
6  INCOME TAX ALLOWANCES FOR JOINT VENTURE ENTERPRISES  
1. Description of the programme  
Income tax allowances are established for joint venture enterprise and granted by the Minister of 
Finance, taking individual decisions in this respect. In case of a positive decision of the Minister of 
Finance,  the enterprise has the possibility of exercising the right to the tax allowance in the first 
year when it gains profit.  
2. Duration of the programme and period covered by the notification  
Such income tax allowances are in force since 1993 until the quot a is used up. This notification 
covers period 2020 -2021.  
3. Policy objective and/or purpose of the subsidy  
The creation of incentives for foreign investments.  
4. Authority responsible for the subsidy and legislation under which it is granted  
The authority responsible for the programme is the Minister of Finance. The legal basis for 
implementation of the programme is Article 23 of the Act of 14 June 1991 on comp anies with foreign 
shareholdings (Journal of Laws of 1997 item 143), read in conjunction with Article 93 of the Act of 
19 November 1999 on business activities (Journal of Laws item 1178).  
5. Form of the subsidy  
Income tax allowances.  
6. Amount of the su bsidy granted  
In 2020 the assistance granted amounted to PLN 3 ,300,000. In 2021 the assistance granted 
amounted to PLN 2 ,200,000. Data for 2022 not available yet.  
7. Beneficiaries  
In 2020 income tax allowances were granted to 1 legal entity. In 2021 inc ome tax allowances were 
granted to 2 legal entities. Data for 2022 not available yet.  
8. Trade effects of the subsidy  
The programme does not directly impact the foreign trade.  
7  FEED -IN TARIFF (FIT) AND FEED -IN PREMIUM (FIP)  
1. Description of the programme  
Feed-in Tariff (FiT) and Feed -in Premium (FiP) direct subsidies granted to the renewable energy 
producers, under the Act on Renewable Energy Sources of 20 February 2015 (hereinafter "the 
RES Act"), introduced by the Act amending the Act on Renewable Energ y Sources of 7 June 2018. 
The scheme enables beneficiaries to sell unused electricity pursuant to art. 70a of the RES Act, at a 
fixed purchase price determined in accordance with art. 70e of the RES Act. In order to participate 
in the scheme, an electricit y generator submits a declaration of intent of sale of unused electricity 
to the President of the Energy Regulatory Office.  G/SCM/N/401/EU/Add.21  
- 15 - 
 
  The scheme was registered with the European Commission on 10 August 2018 under the case 
number SA.51852. It has been prolonged on 1 1 June 2021, consequently being registered under the 
case number SA.63449.  
The scheme operates on the basis of Commission Regulation (EU) No. 651/2014 of 17 June 2014 
declaring certain categories of aid compatible with the internal market in application o f Articles 107 
and 108 of the Treaty – General Block Exemption Regulation.  
2. Duration of the programme and period covered by the notification  
The programme is to last until 30 June 2024. The given date constitutes the final date for issuing 
the certificat e, which enables participation in the scheme for 15 years from the date of the first sale 
of the energy, until no longer than 30 June 2039.  
3. Policy objective and/or purpose of the subsidy  
Support initial investment or creation of new jobs related to ren ewable energy sources sector.  
4. Authority responsible for the subsidy and legislation under which it is granted  
The Minister of Climate and Environment.  
5. Form of the subsidy  
The Feed -in Tariff (FiT) is available for unused electricity from biogas and h ydropower plants with 
installed capacity below 500 kW (Art. 70a of the RES Act).  
The Feed -in Premium (FiP) is available for unused electricity from biogas and hydropower plants 
with installed capacity within the range from 500 kW up to 1 MW.  
The Feed -in Tariff (FiT) amounts to 95% of the reference price, while the Feed -in Premium (FiP) 
amounts to 90% of the reference price. The reference price is set pursuant to art, 77(3)(1) of the 
RES Act for a given type of the installation and is to be inflation -adjuste d. 
6. Amount of subsidy granted  
Under GBER, expected amount of the subsidies shall not exceed budget of EUR 150 ,000,000  of the 
average annual state aid.  
7. Beneficiaries  
All investors, irrespective of their enterprise size, pursuing projects in Poland while satisfying the 
requirements set out in the RES Act. The catalogue is limited to not yet market ready 
RES technologies, namely:  
• agricultural biogas;  
• landfill biogas;  
• sewage treatment plants biogas;  
• other type of biogas;  
• hydro power.  
8. Trade effects of the subsidy  
There are no direct trade effects of the subsidy available at the time of preparation of this letter. 
Subsidy does not directly impact the foreign trade.  G/SCM/N/401/EU/Add.21  
- 16 - 
 
  8  HARD COAL SECTOR PROGRAMME  
1. Description of the programme  
The programm e relates to payments of funds to cover costs resulting from the restructuring of the 
coal sector that are not related to current production and to cover exceptional costs. The legal basis 
for granting the aid was the Act of 7 September 2007 on functioning  of hard coal mining, together 
with implementing acts laying down detailed rules on the granting of aid.  
2. Duration of the programme and period covered by the notification  
Over 2015 aid was granted under The Decision of The European Commission approved aid 
programme for years 2011 - 2015 SA.33013 (2011/N). Over 2016 aid was granted under The 
Decision of The European Commission approved aid programme for years 2015 - 2018 41161 
(2015/N).  In years 2019 -2022 aid was granted under The Decision of The Europea n Commission 
approved aid programme for years 2015 -2023 52832  (2019/N).  
3. Policy objective and/or purpose of the subsidy  
The Polish authorities have drawn up a closure plan, which foresees that losses resulting from a 
positive difference between coal pro duction costs and the sale price are to be covered with 2/3 State 
budget funds ("the Closure Plan"). The aid will be used to finance production costs not covered by 
with revenues from coal sales, including costs related to the production, enrichment and sa le of coal, 
such as labour costs, costs of materials, energy, external services, depreciation, capital costs and 
other costs.  
On February 8, 2018, the European Commission accepted the aid scheme SA 46891  (2017/N) 
"Restructuring Polish mining enterprises",  recognizing it as compliant with the conditions set out in 
Council Decision 2010/787/EU, and thus compatible with the functioning of the internal market at 
under Article 108 TFEU. On November 18, 2016, the European Commission approved the aid scheme 
"State aid for the hard coal mining sector in 2015 -2018", recognizing program 41161 (2015/N) as 
complying with the conditions set out in Council Decision 2010/787/EU, and thus compatible with 
the functioning of the internal market under Article 108 TFEU. Accept ed on February 8, 2018, the 
aid program SA 46891 (2017/N) "Restructuring of Polish mining enterprises" is on the one hand a 
continuation of aid for mines put into liquidation before 1 January 2007, on the other hand, it refers 
to new units transferred to Spółka Restrukturyzacji Kopalń SA  after 1 January 2007. In this case, it 
also includes new aid instruments, such as mining leave and one -off severance pay, in connection 
with the free disposal of SRK S.A. in order to finance the so -called inherited costs, p arts of mining 
plants that are no longer mining. On July 19, 2019 the European Commission approved aid 
programme 52832  (2019/N) Amendments to the closure plan in the Polish coal mining in the period 
2015 – 2023. By the amending Decision the Commission appr oved amendments to the closure plan 
including modification of the deadlines to transfer to SRK three mining units indicated in the initial 
Decision;  transfer to SRK and liquidation of three new mining units;  addition of costs related to the 
closure of some mining units; addition of an exemption from the obligation to obtain concessions for 
the extraction of methane; prolongation of the duration of the payments of aid for exceptional costs 
until 2023; and updat e of the budget of the measure  
4. Authority responsible for the subsidy and legislation under which it is granted  
The authority responsible for the realization of the programme is Minister of State Assets. The legal 
basis for the granting of closure aid under Article 3 of the Council Decision is comprised of the 
following legal acts:  
• Act of 7 September 2007 on the functioning of the coal mining industry (consolidated text, 
Official Journal); and  
• Regulation of the Minister of Economy of 10 April 2015 on budget grants allocated to finance 
one-time severance payments and to cover current production losses of an undertaking.  G/SCM/N/401/EU/Add.21  
- 17 - 
 
  The legal basis for the granting of aid to cover exceptional costs under Article 4 of the Council 
Decision is comprised of the followi ng legal acts:  
• Act of 7 September 2007 on the functioning of the coal mining industry, together with the 
implementing acts (consolidated text, Official Journal); and  
• Environmental Protection Law Act of 27 April 2001 (consolidated text, Official Journal);  
• Regulation of the Minister of Energy of March 24, 2017 on a budget subsidy intended for 
financing mine closure, activities performed after the completion of mine clos ure, repairing 
damage caused by mining plant operations and protecting neighbouring mines against 
water, gas and fire hazards (Journal of Laws of 2017, item 684);  
• Regulation of the Minister of Energy of June 27, 2016 on a budget subsidy intended to financ e 
a cash equivalent in respect of the right to free coal and compensatory pensions (Journal of 
Laws of 2016, item 931);  
• Regulation of the Minister of State Assents of January 5; 2022 on a budget subsidy intended 
to finance compensatory pensions (Journal o f Laws of 2022, item 90);  
• Regulation of the Minister of Economy of April 10, 2015 on a budget subsidy intended to 
finance benefits for mining leaves and holidays for employees of a coal mechanical 
processing plant (Journal of Laws of 2015, item 512);  
• Regulation of the Minister of State Assents of December 22, 2021 on a budget subsidy 
intended to finance benefits for mining leaves and holidays for employees of a coal 
mechanical processing plant (Journal of Laws of 2021, item 2424).  
5. Form of the subsidy  
Grants and waiver of contributions to PFRON (State Fund for Rehabilitation of Disabled People) and 
charges and penalties payable to NFOŚiGW (National Fund for Environmental Protection and Water 
Management) as well as to Państwowe Gospodarstwo Wodne Wody P olskie  (The State Water Holding 
Polish Waters), ZUS (Social Security Office), tax exemptions including civil law transaction tax.  
6. Amount of subsidy granted  
Total subsidy granted in 2021 amounted to PLN 1 ,099,989,500.  
Total subsidy granted in 2022 amou nted to PLN 1 ,340,687,260  
7. Beneficiaries  
Mining enterprises.  
8. Trade effect of the subsidy   
The programme does not directly impact the foreign trade.  
9  HARD COAL SECTOR PROGRAMME 2  
1. Description of the programme  
The programme relates to payments of funds to cover costs resulting from the closure of the coal 
sector and to cover exceptional costs. The legal basis for granting the aid was the Act of 
7 September  2007 on functioning of hard coal mining, together with implementing acts laying d own 
detailed rules on the granting of aid.  
2.Duration of the programme and period covered by the notification  
Notification covers period 2022 -2023.  G/SCM/N/401/EU/Add.21  
- 18 - 
 
  3. Policy objective and/or purpose of the subsidy  
The Polish authorities have drawn up a closure plan, wh ich foresees that losses resulting from a 
positive difference between coal production costs and the sale price are to be covered with State 
budget funds ("the Closure Plan"). The aid will be used to finance production costs not covered by 
with revenues fro m coal sales, including costs related to the production, enrichment and sale of coal, 
such as labour costs, costs of materials, energy, external services, capital costs and other costs.  
In 2021 Polish authorities notified the of Polish hard coal mining su pport system which was registered 
under SA 63236 (2021/PN) On March 4, 2022, Polish authorities notified the amended aid scheme 
– SA 102159 (2022/PN).  
4. Authority responsible for the subsidy and legislation under which it is granted  
The authority respon sible for the realization of the programme is Minister of State Assets.  
The legal basis for the granting of aid is:  
• Art. 107.3 c of TFEU  
• Act of 7 September 2007 on the functioning of the coal mining industry (consolidated text, 
Official Journal).  
5. Form of the subsidy  
Grants and waiver of contributions to PFRON (State Fund for Rehabilitation of Disabled People) and 
charges and penalties payable to NFOŚiGW (National Fund for Environmental Protection and Water 
Management) as well as to Państwowe Gospodarstwo Wodne Wody Polskie  (The State Water Holding 
Polish Waters), ZUS (Social Security Office), tax exemptions including civil law transaction tax.  
6. Amount of subsidy granted  
Total subsidy granted in 2022 amounted to PLN 859 ,593,458. 
7. Beneficiaries   
Mining enterprises.  
8. Trade effect of the subsidy   
The programme does not directly impact the foreign trade.  
10  FINANCIAL SHIELD OF THE POLISH DEVELOPMENT FUND FOR LARGE ENTERPRISES  
1. Title  and description  of the programme  
Financial  Shield  of the Polish  Development  Fund for Large  Enterprises  ("the Programme "). 
2. Duration  of the programme  and period  covered  by the notification  
The notification covers period from 1 January 2021 to 30 June 2022.  
The Programme is a continuation of program previously notified in 2021 (for 2019 -2020 period).  
3. Policy  objective  and/or  purpose  of the subsidy  
COVID -19 outbreak  has started  to affect  the Republic  of Poland  economic  standing.  The Programme 
consists of a package of financial instruments and aims to ensure that sufficient liquidity remains 
available in the market, to counter the liquidity shortage faced by companies. Main goal of t he 
Programme  is to ensure  that the disruptions  caused by  the outbreak  do not undermine  the viability G/SCM/N/401/EU/Add.21  
- 19 - 
 
  of the companies and thereby to preserve the continuity of economic activity during and after the 
pandemic.  
4. Authority  responsible  for the subsidy  and legislation  under  which  it is granted  
The authority  responsible  for the Programme  is Polish  Development  Fund (Polski  Fundusz  Rozwoju , 
PFR). PFR is a company  with 99,87% of its shares held by the Polish State Treasury and 0,13% of 
its shares held by Bank Gospodarstwa Krajowego , which is fully owned by the Polish State Treasury.  
The legal basis for the measure  comprises  inter alia the following  national legal acts:  
a) the Polish Act of  4 July 2019 on the  system  of development institutions  (Journal  of Laws, 
item 1572),  as amended  by the Act of 31 March  2020 amending  the Act on the system  of 
development institutions (Journal of Laws, item 569);  
b) the Resolutions  of the Polish  Council  of Ministers  of 27 April 2020 establishing  the financial 
support programme entitled "Financial shield for large enterprises".  
5. Form  of the subsidy  (grant,  loan, tax concession ) 
The Programme  provides  aid in the form of: 
1) Liquidity  loans  - non-redeemable  loan with interest.  
2) Write -off loans  - partially  redeemable  loan with interest.  
3) Investment  financing  - taking  or purchasing  of financial  instruments  such as: 
a. shares;  
b. subscription  warrants;  
c. convertible  bonds  or loans.  
6. Amount  of subsidy  granted  
Total subsidies  granted  in 2021-2022 period  amounted  to: 
1) Liquidity  loans  - PLN 1,620,000,000 .  
2) Write -off loans  - PLN 940,000,000 . 
There  were 210 subsidies  granted  in 2021-22 period.  
7. Beneficiaries  
The final beneficiaries of the Programme are enterprises which fall within the following categories, 
which have successfully passed a simplified due diligence analysis, carried out by the PFR (supported 
by its advisors):  
(a) Large enterprises which: (i) employ more than 249 employees (on 31 December 2019), 
excluding  the owner,  and/or  (ii) had an annual  turnover  in 2019 of more than 
EUR 50 ,000,000  and a balance sheet for 2019 of more than EUR 43 ,000,000 ; and 
(b) Small  and medium -sized undertakings  (SMEs ) that are not large enterprises  but exceed a 
certain size, namely which employ over 150 employees (on 31 December 2019), excluding 
the owner,  and their annual turnover in 2019 exceeds PLN 100 ,000,000 , as long as:   
(i) their financing  gap under  the financial  projections  exceeds  PLN 3,500,000 , and the 
undertaking  has exhausted  the maximum  financing  possibilities  of the Polish  
Development Fund  programme  "Financial  Shield  of the Polish  Development  Fund 
for SMEs";  and/or  
(ii) their financing concerns the Sectoral Programme in relation to Covid -19 epidemic in 
the form of, e.g., a financing programme regarding medical technologies.  
8. Trade  effects  of the subsidy  
The Programme  does not impact  the foreign  trade.  G/SCM/N/401/EU/Add.21  
- 20 - 
 
  11  AID TO LOT POLISH AIRLINES  
1. Title  and description  of the programme  
The Government  Support  Programme  for Polskie  Linie Lotnicze  LOT S.A. (LOT). 
The notification  covers  one out of two instruments  - subsidized  loan granted  by the Polish  
Development Fund ( the Programme ). 
2. Duration  of the programme  and period  covered  by the notification  
The notification  covers  the period 2021 to 2022 (the 2nd tranche  of the loan was paid out on  
21 January 2021).  
The 1st tranche  of the loan (31 December 2020) was covered by the previous notification 
(2019 - 2020) .  
3. Policy  objective  and/or  purpose  of the subsidy  
The COVID -19 pandemic has resulted in severe travel restrictions, and it has significantly reduced 
passenger air transport in Poland.  
LOT has experienced a significant reduction in its activities, resulting in high operating losses. The 
high operating losses are driven by a significant decline in demand, in the wake of restrictions 
introduced in the countries in which LOT operates. The number of  passengers transported by LOT 
fell by 97% in May 2020 compared to the corresponding period in 2019.  
Furthermore,  Poland  adopted  a horizontal  State  aid programme  aimed  at counteracting  the negative 
consequences of the COVID -19 outbreak for large enterprises (the Financial Shield for Large 
Enterprises). However, the amount of aid needed by LOT exceeded the maximum level of aid per 
beneficiary available to large enterprises under that programme.  
Nevertheless, Polish authorities intended to restore LOT's equity and liquidity position, and to avoid 
its likely bankruptcy that could negatively affect several economic sectors in the country. LOT's 
bankruptcy  would  cause  a major  interruption  in air transport  services  with systemic  knock -on effects  
on the Republic of Poland's economic standing.  
That support addressed a specific and concrete risk for the Polish air transport system, as LOT's 
failure could create a serious shortfall in the supply of air transport services for Polish businesses 
and cit izens and exacerbate a serious disturbance of the Polish economy.  
4. Authority  responsible  for the subsidy  and legislation  under  which  it is granted  
The subsidized  loan was granted  directly  by the Polish  Development  Fund (Polski  Fundusz  Rozwoju , 
PFR). PFR is a company with 99,87% of its shares held by the Polish State Treasury and 0,13% of 
its shares held by Bank Gospodarstwa Krajowego , which is fully owned by the Polish State Treasury.  
The Programme  was based  on: 
The Act on Special  Arrangements  for Preventing,  Counteracting  and Combating 
COVID -19, Other Infectious Diseases and Crisis Caused Thereby of 2 March 2020;  
 The Act on the System  of Development  Institutions  of 4 July 2019;  
 The Government  Support  Programme  for Polskie  Linie Lotnicze  LOT S.A. 
5. Form  of the subsidy  (grant,  loan, tax concession ) 
The subsidy  is granted  in the form of a subsidized  loan. G/SCM/N/401/EU/Add.21  
- 21 - 
 
  6. Amount  of subsidy  granted  
According to the Programme 's assumption PFR granted a  PLN 1,800,000,000  subsidized  loan in 
favour of LOT that complies with the requirements, in two following tranches, of which the 
2nd tranche  is covered by the notification:   
The 1st tranche  (December  2020)  LOT was granted  PLN 893,682,000.  
The 2nd tranche  (January 2021) LOT was granted PLN 906,318,000, up to 1 ,800,000,000  PLN in total.  
7. Beneficiaries  
The beneficiary  of the Programme  is LOT, Polish  airlines . 
8. Trade effects of the subsidy  
The Programme does not impact the foreign trade.  
12  FINANCIAL SHIELD OF THE POLISH DEVELOPMENT FUND FOR MICRO, SMALL AND 
MEDIUM ENTERPRISES 1.0 AND 2.0  
1. Title  and description  of the programme  
Financial  Shield of the Polish Development  Fund for Micro,  Small and Medium  Enterprises 
1.0 which was implemented and launched in April 2020, during the first wave of the COVID -19 
pandemic ( "Financial Shield for SMEs 1.0 ") and Financial Shield of the Polish Development Fund for 
Micro, Small and Medium Enterprises 2.0, which was launched on 15 January 2021 ( "Financial Shie ld 
for SMEs 2.0 ") (hereinafter jointly referred to as " the Programme "). The Programme is a continuation 
of a programme notified in 2021 (for 2019 -2020 period).  
The Programme aimed to provide financial assistance to companies that had to reduce or suspend 
their operations as a consequence of the epidemiological situation related to COVID -19. Due to the 
Programme, micro, small and medium enterprises could benefit from financing on preferential terms. 
The subsidies granted under the Programme were partially no n-refundable.  
The procedure  for granting  financial  support  was implemented  through  electronic  channels  thanks to  
collaboration  with commercial  banks.  The role of the commercial  banks  was limited  to (i) channeling 
the funding to micro, small and medium -sized enterprises through an online platform, without 
charging commissions or fees and (ii) executing Know  Your Customer process  (to limit the risk of  
potential  frauds).  The commercial  banks  were not entitled  to establish  conditions  for applying  for aid  
or to decide  on granting  the aid. The commercial  banks  also enabled  potential  applicants  to lodge their 
aid applications and to sign potential aid agreements via e -banking platforms. Financial Shield for 
SMEs 2.0 used the same IT solutions that the Financial Shield for SMEs 1.0 did. The difference was 
that the system also verified consistency of the PKD entry declared by the business against the data 
included in the government registers and the list of PKD entries eligible for supp ort. 
The responsibilities of the aid granting authority were to select beneficiaries and verify compliance 
with the general conditions of aid granting for micro, small and medium sized enterprises. The aid 
applications  were checked  online  by the Polish  Development  Fund (Polski  Fundusz  Rozwoju , PFR) via 
their database, which is connected with the tax authority ( Krajowa Administracja Skarbowa , KAS) 
and the social security fund ( Zakład Ubezpieczeń Społecznych , ZUS). Not only the procedure was 
conducted online but also was fully automated and transparent.  
The Financial Shield for SMEs 1.0 was applied to the entire territory of the Republic of Poland and 
was open to all sectors of economy with several exclusions, whereas the Financial Shield for SMEs 
2.0 was open to 45 industries most affected by the second wave of the pandemic.  G/SCM/N/401/EU/Add.21  
- 22 - 
 
  2. Duration  of the programme  and period  covered  by the notification  
The notification covers period from 1 January 2021 to 31 December 2022. The last subsidy was 
disbursed on 21 October 2022.  
3. Policy  objective  and/or  purpose  of the subsidy  
The purpose of  the Programme was to ensure liquidity  to companies affected by  COVID-19 outbreak. 
It also aimed  to maintain  unemployment  rate and to minimize  other  economic  effects  of the pandemic 
caused by the shutdown of business, lower demand of consumption and supply chain disruptions.  
4. Authority  responsible  for the subsidy  and legislation  under  which  it is granted  
The aid granting  authority  responsible  for administering  the Programme  was the Polish  Development 
Fund (PFR). PFR is a company  with 99,87% of its shares held by the Polish State Treasury and 
0,13% of its shares held by Bank Gospodarstwa Krajowego , which is fully owned by the Polish State 
Treasury.  
5. Form  of the subsidy  (grant,  loan, tax concession ) 
The Programme  provided  aid in the form of repayable  advances.  
6. Amount  of subsidy  granted  
Total amount  granted  in 2021 and 2022 under:  
• the Financial Shield for SMEs 1.0  was PLN 4,712,751 to small and medium enterprises and 
PLN 273 ,000 to micro enterprises.  
• the Financial Shield for SMEs 2.0 was PLN 3 ,811,096,918 to small and medium enterprises 
and PLN 3 ,323,923,061 to micro enterprises.  
7. Beneficiaries  
Micro  enterprises  and small and medium enterprises registered  and active  in the Republic  of Poland,  
affected  by the economic repercussions  of COVID -19 and having  temporary  financial  difficulties  linked  
to the lack of liquidity. The aid was granted under :  
• the Financial Shield for SMEs 1.0 to 2 small and medium enterprises and to 3 micro enterprises.  
• the Financial Shield for SMEs 2.0 to 7,076 small and medium enterprises and to 
40,601 micro  enterprises.  
8. Trade  effects  of the subsidy  
The Programme  does not impact  the foreign  trade.   
13  PROMOTION OF AGRICULTURAL AND FOOD PRODUCTS  
1. Title of the subsidy program, if relevant, or brief description or identification of the subsidy  
Public relations, promotional or publicity actions, participation at events and fairs, information 
campaigns on the system of protected designations of origin (P.D.O.), pro tected geographical 
indications (P.G.I.) and traditional specialty guaranteed (T.S.G.), information on EU quality and 
labelling systems and on "organic farming" . Promoting the brand of Polish food under a common 
slogan/graphic mark (so -called national and  civic branding).  
2. Policy objective and/or purpose of the subsidy  
Promotion of agricultural products.  G/SCM/N/401/EU/Add.21  
- 23 - 
 
  3. Background and authority for the subsidy  
Regulation (EU) No 1144/2014 of the European Parliament and of the Council of 22 October 2014. 
Food promotio n strategy of the Ministry of Agriculture and Rural Development. National Support 
Centre for Agriculture – KOWR.  
4. Form of the subsidy (i.e., grant, loan, tax concessions, etc .) 
Grant . 
5. To whom and how the subsidy is provided  
Producers, producers organizations.  
6. Period covered by the notification and the total amount .  
2021  2022  
3,650,000 6,330,000 
7. Duration of the subsidy and/or any other time limits attached to it, including date of 
inception/commencement  
Annual . 
8. Statistical data permitting an assessment of the trade effects of the subsidy . 
N/A. 
14  PROMOTION OF BIOLOGICAL PROGRESS IN AGRICULTURE IN THE FIELD OF CROP AND 
LIVESTOCK BREEDING  
1. Title of the subsidy program, if relevant, or brief description or identification of the subsidy  
Promotional, informational, educational, and cultural activities, including exhibitions, demonstrati ons 
and competitions, in particular on the dissemination of biological progress in agriculture in the field 
of breeding crops and livestock . 
2. Policy objective and/or purpose of the subsidy  
Promotion of biological progress in agriculture.  
3. Background and authority for the subsidy  
Article 9(2)(16b) of the Act of February 10, 2017 on the National Center for Agricultural Support 
(Journal of Laws of 2023, item 430). National Center for Agricultural Support KOWR.  
4. Form of the subsidy (i.e., gra nt, loan, tax concessions, etc .) 
Grant . 
5. To whom and how the subsidy is provided  
Agricultural producers . G/SCM/N/401/EU/Add.21  
- 24 - 
 
  6. Period covered by the notification and the total amount  
2021  2022  
0.00 571,000 
7. Duration of the subsidy and/or any other time limits attached to it, including date o f 
inception/commencement . 
Annual . 
8. Statistical data permitting an assessment of the trade effects of the subsidy .  
N/A. 
15  IMPLEMENTATION OF DEVELOPMENT AND INVESTMENT ACTIVITIES IN THE FIELD OF 
INNOVATION IN THE AGRI -FOOD SE CTOR  
1. Title of the subsidy program, if relevant, or brief description or identification of the  subsidy  
Strategy for Sustainable Development of Rural Areas, Agriculture and Fisheries 2030.  
2. Policy objective and/or purpose of the subsidy  
Support for development and investment activities in the field of innovation in the agri -food sector 
(for the implementation of innovation and development projects).  
3. Background and authority for the subsidy  
Ministry of Agriculture and Rural Development.  
National S upport Centre for Agriculture – KOWR. Article 9(2)(24) of the Act on the National Center 
for Agricultural Support (Journal of Laws 2023, item 430).  
4. Form of the subsidy (i.e., grant, loan, tax concessions, etc .) 
Grant . 
5. To whom and how the subsidy is provided  
Agricultural producers . 
6. Period covered by the notification and the total amount .  
2021  2022  
38,000 683,000 
7. Duration of the subsidy and/or any other time limits attached to it, including date of 
inception/commencement  
Annual . 
8. Statistical data permitting an assessment of the trade effects of the subsidy  
N/A. G/SCM/N/401/EU/Add.21  
- 25 - 
 
  16  EUROPEAN FUND FOR ASSISTANCE TO THE MOST DEPRIVED (FEAD)  
1. Title of the subsidy program, if relevant, or brief description or identification of the subsidy  
Food Aid . 
2. Policy objective and/or purpose of the subsidy . 
Reduction of the scale of poverty in member states European Union by supporting  national systems 
that provide assistance to those most in need.  
3. Background and authority for the subsid . 
National Support Centre for Agriculture – KOWR. Regulation of the European Parliament and of the 
Council (EU) No. 223/2014.  
4. Form of the subsidy (i.e., grant, loan, tax concessions, etc .) 
Grant . 
5. To whom and how the subsidy is provided  
Agricultural producers . 
6. Period covered by the notification and the total amount   
2021  2022  
11,033,000 0.00 
7. Duration of the subsidy and/or any other time limits attached to it, including date of 
inception/commencemen . 
Annual . 
8. Statistical data permitting an assessment of the trade effects of the subsidy  
N/A. 
17  SUPPORT FOR THE CONSUMPTION AND PROMOTION OF HEALTHY EATING HABITS - 
IMPLEMENTATION OF THE "PROGRAM FOR SCHOOLS"  
1. Title of the subsidy program, if relevant, or brief description or identification of the subsidy  
Program for schools.  
2. Policy objective and/or purpose of the subsidy  
The goal of the "Program for schools" is to permanently change children's eating habits by increasing 
the share of fruits and vegetables and milk and dairy products in their daily diet, as well as promoting 
a healthy, balanced diet and increasing public awaren ess in this regard among children and parents.  
3. Background and authority for the subsidy  
Regulation of the European Parliament and Council of the European Union (EU) 2016/791.  
Ministry of Agriculture and Rural Development. National Support Centre for Ag riculture – KOWR.  G/SCM/N/401/EU/Add.21  
- 26 - 
 
  4. Form of the subsidy (i.e., grant, loan, tax concessions, etc .) 
Grants, refunds . 
5. To whom and how the subsidy is provided  
Producers, producers organizations.  
6. Period covered by the notification and the total amount . 
2021  2022  
7,910,000 21,470,000 
7. Duration of the subsidy and/or any other time limits attached to it, including date of 
inception/commencement  
Annual . 
8. Statistical data permitting an assessment of the trade effects of the subsidy . 
N/A. 
18  MARKET SUPPORT FOR BEE PRODUCTS.  
1. Title of the subsidy program, if relevant, or brief description or identification of the  subsidy  
Bee-keeping/apiculture. Special provisions for the apiculture sector. Technical assistance aimed at 
beekeepers and beekeepers' organizations (pur chase of beekeeping equipment and training), control 
of parasite infestations and bee diseases, especially varroa (purchase of medicines), rationalization 
of seasonal relocation of hives (purchase of equipment for migratory management), measures to 
support  the restocking of hives (purchase of bees), cooperation with specialized entities in 
implementing applied scientific research programs in the field of beekeeping and bee products 
(scientific research support), and improving the quality of products to posi tion them more effectively 
on the market (honey quality analysis).  
2. Policy objective and/or purpose of the subsidy  
To improve general conditions for the production and marketing of apiculture products.  
3. Background and authority for the subsidy  
Regulat ion (EU) No . 1308/2013. National Program of Support for Beekeeping in Poland for 
2020-2022. Ministry of Agriculture and Rural Development. National Support Centre for Agriculture 
– KOWR.  
4. Form of the subsidy (i.e., grant, loan, tax concessions, etc .) 
Grants, refunds.  
5. To whom and how the subsidy is provided  
Beekeepers and beekeepers' organizations  
6. Period covered by the notification and the total amount   
2021  2022  
4,290,000 3,710,000 G/SCM/N/401/EU/Add.21  
- 27 - 
 
  7. Duration of the subsidy and/or any other time limits attached to it, including date of 
inception/commencement  
Annual . 
8. Statistical data permitting an assessment of the trade effects of the subsidy .  
N/A. 
__________