Key Benefits:
ACT
of 30 May 2008
of certain forms of support for innovative activities
Chapter 1
General provisions
Article 1. [ Regulatory scope] The Act sets out rules to support innovative activities through:
1) the provision of technological credit by the lending banks and the technological premium by the Bank Gospodarstwa Krajowego;
2) giving the entrepreneur the status of the research and development centre.
Article 2. [ Definitions] 1. The terms used in the determination shall mean:
1) research-scientific research within the meaning of art. 2 point 3 of the Act of 30 April 2010. on the principles of financing science (Dz. U. Nr 96, pos. 615, of late. zm.);
2) a credit bank-a bank providing a technology credit in connection with a contract concluded with Bank Gospodarstwa Krajowego;
3) innovative activities-activities consisting in the development of new technology and launching on its basis the generation of new or significantly improved goods, processes or services;
4) [ 1] technological investment-investment consisting of:
a) the purchase of new technology, its implementation and the launch on its basis of manufacture of new or significantly improved, in relation to so far manufactured on the territory of the Republic of Poland, goods, processes or services, or
(b) the implementation of its new technology and the launch on its basis of manufacture of new or significantly improved products, in relation to the goods, processes or services which have been manufactured in the territory of the Republic of Poland;
5) scientific unit-scientific unit within the meaning of art. 2 point 9 (b) a-e of the Act of 30 April 2010. the principles of funding for science;
6) a technology loan-a loan granted to an entrepreneur by a bank crediting for the implementation of a technological investment which is partially repaid from the funds of the Technological Credit Fund in the form of a technological premium, up to and on the conditions set out in the Act;
6a) [ 2] Commission Regulation (EC) No 651/2014-Commission Regulation (EU) No 651/2014 of 17 June 2014 (Commission Regulation (EC) No 651/2014 recognising certain types of aid as compatible with the internal market in application of Article 107 and 108 of the Treaty (Dz. Urz. EU L 187, 26.06.2014, p. 1);
7) [ 3] small entrepreneur-small enterprise within the meaning of Annex I to Commission Regulation (EC) No 651/2014;
8) [ 4] microenterprise-micro enterprise within the meaning of Annex I to Commission Regulation No 651/2014;
9) [ 5] new technology-technology in the form of industrial property right or the results of development works, or the results of industrial research, or unpatented technical knowledge, which makes it possible to manufacture new or significantly improved, in relation to previously produced on the territory of the Republic of Poland, goods, processes or services;
10) development work-development work within the meaning of art. 2 point 4 of the Act of 30 April 2010. the principles of funding for science;
11) the technological premium-the amount awarded to the entrepreneur from the funds of the Technological Credit Fund by the Bank Gospodarstwa Krajowego, under the rules laid down in the Act, on the repayment of part of the capital of the technological credit;
12) [ 6] Entrepreneur-an enterprise within the meaning of art. 1 of Annex I to Commission Regulation (EC) No 651/2014;
13) [ 7] average enterprise-medium-sized enterprise within the meaning of Annex I to Commission Regulation No 651/2014;
(14) own contribution-the entrepreneur's participation in the financing of technological investment coming from measures other than technology credit or the funds obtained by the entrepreneur in relation to public aid, in particular in the form of loans, guarantees or sureties, on terms which are more favourable than those offered on the market;
15) fixed assets-fixed assets within the meaning of the Act of 29 September 1994. of accounting (Dz. U. of 2013 r. items 330 and 613);
16) [ 8] (repealed) .
2. Whenever the bill is referred to by invoices, this shall also be understood by other accounting evidence of equivalent probative value.
Chapter 2
Provision of technological credit and premium technology
Article 3. [ Technological Loan] 1. A technological credit shall be provided by a bank crediting a micro-entrepreneur, a small or medium-sized entrepreneur with a creditworthiness.
2. [ 9] The provision of technological credit and the technological premium shall be made in accordance with the provisions of Commission Regulation (EC) No 651/2014 and in accordance with the provisions on the expenditure of appropriations originating in the budget of the European Union. The technological premium shall constitute regional investment aid within the meaning of the Article. 14 of Commission Regulation (EC) No 651/2014 and aid for consultancy services for small and medium-sized enterprises within the meaning of the Article 18 of Commission Regulation (EC) No 651/2014.
3. Credit of technology may not be granted:
1) [ 10] (repealed) ;
2) [ 11] (repealed) ;
3) [ 12] (repealed) ;
4) [ 13] (repealed) ;
5) to the beneficiary of public aid in the case referred to in art. 25 par. 3 of the Act of 30 April 2004. of proceedings in matters relating to public aid (Dz. U. 2007 Nr 59, pos. 404, z Late. zm.).
4. A technological credit may not be granted for the purchase, leasing or rental of a fixed asset in which the new technology, which is the subject of a technological investment financed by means of a technology loan, has been implemented.
5. [ 14] (repealed) .
5a. [ 15] (repealed) .
6. The percentage of the technological credit may not be higher than the average interest rate on other investment loans granted by the lending bank.
7. The conditions of the provision of technological credit, in particular commissions and fees, may not be less favourable than the conditions proposed when granting credit to other investment loans by a bank.
8. [ 16] (repealed) .
Article 4. [ Promesa Technological Bonus] 1. The share of the entrepreneur's own entrepreneurial investment in the financing of this investment shall not account for less than 25% of the expenditure referred to in art. 10 para. 5 and 6.
2. The commencation of realization of technological investment may occur after the date of the impact of the application for the award of the technological premium to Bank Gospodarstwa Krajowego.
3. (repealed).
4. [ 17] The technological investment shall be maintained in the area where it has been carried out, for at least 3 years from the date of its completion, under the rigorous of the reimbursement by the trader of the technology premium paid, together with the interest referred to in Article 4. 14 para. Article 2 (2) of Council Regulation (EC) No 659/1999 of 22 March 1999 laying down detailed rules for the application of Article 108 of the Treaty on the Functioning of the European Union (Dz. Urz. EU L 83 of 27.03.1999, p. 1, from late. zm.; Dz. Urz. EU Polish Special Edition, rozdz. 8, t. 1, str. 339, of late. zm.). In the area where the technological investment has been carried out, it is necessary to understand the area belonging to the voivodship or sub-region or to the m.st. of Warsaw according to the breakdown specified in the regulations issued on the basis of art. 10 para. 2 of the Act of 30 April 2004. of proceedings in matters relating to public aid.
Article 5. [ Proposal for a technological loan] 1. The application for a technological credit to the entrepreneur shall be submitted to the credit bank.
2. A credit institution shall include a conditional technology loan agreement with the trader or confer a technology credit. [ 18] The lending facility shall make the conclusion of a conditional technological credit agreement conditional on the establishment of a technology credit from the establishment of a credit institution's creditworthiness for the purpose of a technological credit.
3. [ 19] The trader shall submit to the Bank Gospodarstwa Krajowego an application for the technological premium to which the conditional technology loan agreement or the promoter of the technology credit is attached. The application for the award of the technological premium shall simultaneously be applied for the financing of the project referred to in the Act of 11 July 2014. on the principles of implementation of the cohesion policy programmes financed in the financial perspective 2014-2020 (Dz. U. Entry 1146, as of late. zm.).
4. [ 20] (repealed) .
Article 6. [ 21] (repealed) .
Article 7. [ Promote technology bonus] 1. [ 22] (repealed) .
2. [ 23] (repealed) .
3. [ 24] The Bank of the National Holding shall grant the promotion of the technology premium until the financial allocation provided for in the provision of the technological premiums laid down in the financing plan of the Technology Loan Fund is exhausted.
4. [ 25] (repealed) .
Article 8. [ Agreements concluded with the entrepreneur] 1. [ 26] The creditor bank contains with the entrepreneur, who has granted the promoter of the technology loan, the contract for the granting of a technological credit after receiving the information from the Bank Gospodarstwa Krajowego about the entrepreneur's receipt of the premium promos technology.
2. [ 27] (repealed) .
3. [ 28] The Bank of the National Holding shall conclude an agreement with the trader for the payment of the technological premium, which shall at the same time be an agreement for the financing of the project within the meaning of Article 2 point 26 (b) and the Act of 11 July 2014. on the principles of implementation of the cohesion policy programmes financed in the financial perspective 2014-2020.
3a. [ 29] Bank Gospodarstwa Krajowego contains the contract for the payment of the technological premium not later than the end of the period of the regional aid map for 2014-2020, specified in the regulations issued on the basis of art. 10 para. 2 of the Act of 30 April 2004. of proceedings in matters relating to public aid.
4. [ 30] (repealed) .
5. [ 31] (repealed) .
6. [ 32] (repealed) .
7. [ 33] (repealed) .
8. [ 34] (repealed) .
9. [ 35] (repealed).
10. [ 36] (repealed) .
11. [ 37] (repealed) .
Article 9. [ Repayment of a technological loan] 1. [ 38] (repealed) .
2. The technological loan shall be partially repaid in the form of a technological premium granted from the funds of the Technological Credit Fund under the rules laid down in the Act.
2a. [ 39] The repayment referred to in paragraph 1. 2, it shall be followed by a bank account for the repayment of the technological credit granted to the trader, as indicated by the bank, up to the part of the capital of the credit outstanding at the date of payment of the technological premium.
3. (repealed).
4. (repealed).
5. (repealed).
6. (repealed).
7. The technological premium for the purposes of corporate income tax and personal income tax shall be treated as a reimbursement of the entrepreneur of the expenditure on the acquisition or production of fixed assets in its own right and of the value of the intangible and intangible.
Article 10. [ The amount of the technological premium] 1. The amount of the technological premium shall not exceed:
1) [ 40] Amount 6 million zł ;
2) limits of public aid for investment to a micro-entrepreneur or a small entrepreneur, or an average entrepreneur, specified in the regulations issued on the basis of art. 10 para. 2 of the Act of 30 April 2004. on public aid proceedings in respect of the expenditure referred to in paragraph 1. 5, and 50% of the value of the expenditure referred to in paragraph 1. 6, subject to paragraph. 2.
2. The technological premiere may be covered, reduced by the tax on goods and services and the excise duty, documented by invoices paid, the expenses referred to in the paragraph. 5 and 6, incurred after the date of the impact of the application for the award of the technological premium to the Bank Gospodarstwa Krajowego.
3. The technological premium intended to cover the expenditure referred to in paragraph 3. 5, together with any other assistance, including assistance de minimis , to cover the same expenses, and to help create jobs in a technological investment, shall not exceed the limits of public aid for the investment identified for the micro-entrepreneur, the small entrepreneur or the medium entrepreneurs in the regulations issued on the basis of art. 10 para. 2 of the Act of 30 April 2004. of proceedings in matters relating to public aid.
4. The technological premium intended to cover the expenditure referred to in paragraph 1. 6, together with any other assistance, including assistance de minimis , to cover the same expenditure, shall not exceed 50% of the value of the expenditure.
5. [ 41] The expenditure allocated to the implementation of the technological investment shall be borne by the entrepreneur implementing the investment, necessary for its implementation, expenditure on:
1) the purchase of unbuilt or built-up real estate, including the purchase of the right of perpetual usuallure, provided that:
(a) the operator shall present an estimate made by the authorized asset valuer, confirming that the purchase price does not exceed the market value of the property set at the date of acquisition,
(b) the trader shall provide the opinion of the construction designator confirming that the stained property may be used for a specific purpose, in accordance with the objectives of the project supported, or specifying the scope of the necessary changes or improvements,
(c) during the 10 years preceding the date of acquisition of the property, its purchase was not co-financed by Union funds or from national public aid or aid measures. de minimis ,
(d) the property will be used exclusively for the purpose of technological investment;
2) the purchase, production, as well as the costs of assembly and start-up of new fixed assets other than those referred to in point 1, with the exception of the means of transport acquired by the entrepreneur established in the transport sector;
3) the purchase of used fixed assets, as well as the costs of assembly and commissioning of used fixed assets other than those referred to in point 1, with the exception of the means of transport acquired by the entrepreneur established in the transport sector, under condition that:
(a) the purchase price of the fixed assets used does not exceed their market value as defined at the date of acquisition and is lower than the price of similar new fixed assets,
(b) the seller shall make a declaration specifying the entity from which the fixed assets were acquired, and the place and date of their purchase,
(c) in the 7 years prior to the date of acquisition of the fixed assets, their purchase was not co-financed by Union funds or from national measures of State aid or aid. de minimis ;
4) the purchase of works and building materials for the construction or extension of buildings, structures or their parts;
5. the purchase of intangible assets in the form of patents, licences, know-how and unpatented technical knowledge, if intangible assets meet the following cumulative conditions:
(a) will be used exclusively for the purpose of technological investment,
(b) they will be subject to depreciation in accordance with separate provisions,
(c) they will be acquired on market terms from third parties not linked to the purchaser,
(d) they shall be the assets of the entrepreneur who has carried out the technological investment and shall be used by him for at least 3 years from the date of its completion;
6) to cover the costs associated with the lease or lease of land, buildings and structures or their parts, incurred up to the date of completion of the technological investment, provided that the rental agreement or lease is concluded for a period of at least 3 years from the expected date of completion of the technological investment.
6. Expenditure on the implementation of technological investments also includes expenditure incurred by the external consultants of the studies, expert reports, concepts and technical projects, necessary for the implementation of new technology in the framework of investments technology.
7. The permanent measures referred to in paragraph 1. 5, they must be interrelated functionally and serve to carry out technological investment financed by the technological credit.
8. [ 42] The total value of the expenditure referred to in paragraph 1. Points 1 and 6 shall not exceed 10% of the total value of the expenditure referred to in paragraph 5. 5 and 6.
Article 11. [ The transfer of the technology premium to the repayment of part of the capital of a technology loan] 1. [ 43] The Bank of the National Holding shall transfer the technology premium to the repayment of part of the technological credit capital to the credit agreement of the technological loan granted by the borrower in the technological loan agreement entrepreneurs. This account shall also be indicated in the agreement for the payment of the technological premium.
2. The Bank Gospodarstwa Krajowego pays the technological bonuses up to the amount of funds collected in the account of the Fund Credit Fund.
3. [ 44] In the event that the lack of funds on the account of the Fund Credit Fund prevents the payment of the technological premium, the Bank Gospodarstwa Krajowego pays the technological premium within 7 days from the date on which the funds are received on the account of the Fund Technology Credit.
4. [ 45] (repealed) .
5. [ 46] (repealed) .
6. [ 47] (repealed) .
7. [ 48] (repealed) .
Article 12. [ Agreement with the Bank of Lending for the purpose of cooperation] 1. Bank Gospodarstwa Krajowego contains an agreement with the lending bank, setting out the rules of cooperation, in accordance with the model approved by the Minister responsible for economic affairs, within 30 days from the date of its receipt.
2. The contract referred to in paragraph 2. 1, in particular, provides for the obligation of the bank to communicate the information and documents necessary for the fulfilment by the Bank Gospodarstwa Krajowego of the reporting and control obligations arising from the provisions on the granting of public aid and provisions relating to the expenditure of appropriations originating in the budget of the European Union.
Article 13. [ Apply Banking Law] The provisions of the Law of 29 August 1997 shall apply in cases not regulated in this chapter to the provision of a technological credit and the activities related to the performance of a technology credit agreement, including the establishment of securities. -Banking law (Dz. U. 2012 r. items 1376, of late. zm.).
Chapter 3
Technology Credit Fund
Article 14. [ Technological Credit Fund] 1. A national special-purpose fund shall be created in the form of a bank account called the "Fund Credit Fund", hereinafter referred to as the "Fund".
2. The Directorate of the Fund shall be the Minister responsible for economic affairs.
3. The support of the Fund, including the bank, runs Bank Gospodarstwa Krajowego.
4. The Fund's Dissponsor shall contain with Bank Gospodarstwa Krajowego agreement specifying in particular:
1) the scope of activities performed by Bank Gospodarstwa Krajowego;
2) the type and size of the reimbursable costs referred to in paragraph. 5;
3) the rules governing the calculation and payment of remuneration, as established in agreement with the Minister responsible for public finance.
5. [ 49] The Bank of the National Holding for the award of the Technology Premium under the Operational Programme Smart Development 2014-2020 shall be entitled to reimbursement of the costs specified by the Minister responsible for regional development as the Institute Management for the Operational Programme Smart Development for the years 2014-2020 and the Management Institute for the Operational Programme Technical Assistance, 2014-2020.
Article 15. [ Fund Resources] 1. The resources of the Fund shall consist of:
1) grants from the state budget of the amount specified in the Budget Act;
2) interest on free funds transferred in management in accordance with the provisions on public finances;
3. (repealed);
4) other influences.
2. Fund resources shall be allocated to:
1) payment of technological bonuses;
2) the remuneration of Bank Gospodarstwa Krajowego for the servicing of the Fund.
Article 16. [ Annual financial plan] 1. The basis of the financial economy of the Fund shall be the annual financial plan, drawn up for each financial year.
2. The annual financial plan shall specify in particular:
1) income and expenses;
2. the state of the financial resources of the Fund at the beginning and end of the financial year;
3. receivables and liabilities.
3. The draft annual financial plan shall be drawn up by the Fund's disposal.
4. The expenditure of the Fund resulting from the financial plan shall be made in the framework of the financial resources held, covering the current revenues and residues of the funds from previous periods.
5. The report on the implementation of the Fund's annual financial plan shall draw up the Fund's authorising officer within the time limits and under the rules laid down in the separate
6. (repealed).
7. (repealed).
8. Bank Gospodarstwa Krajowego shall submit to the Minister responsible for the economic affairs, by the end of the month following each quarter, the report on the implementation of the financial plan of the Fund.
9. The minister responsible for economic affairs shall report the report referred to in paragraph 1. 8, the Minister responsible for public finance, within one month from the date of receipt.
Chapter 4
Research and development centre status
Article 17. [ Status of research and development centre] 1. An entrepreneur who is not a research institute within the meaning of the Act of 30 April 2010. o research institutes (Dz. U. Nr 96, pos. 618 and 2011 No. 112, item. 654 and No. 185, pos. 1092), conducting research or development work, may obtain the status of the R&D centre, subject to the paragraph. 2.
2. The status of the research and development centre can obtain the entrepreneur referred to in the mouth. 1, hereinafter referred to as the "entrepreneur":
1) whose net income (excluding goods and services tax) from the sale of goods, products and financial operations for the previous financial year amounted to at least the equivalent of the amount specified in the accounting regulations as the minimum net income of the the sale of goods, products and financial operations for the preceding business year of natural persons, partnerships of natural persons, non-confidential companies and partner companies to which the accounting rules apply;
2) whose net income (excluding goods and services tax) from the sale of its own research and development services within the meaning of the provisions on the Polish classification of products and services or industrial property rights granted to an entrepreneur by the office the competent industrial property shall represent at least 20% of the revenue referred to in point 1;
3) which does not benefit from the payment of taxes and contributions to social and health insurance.
3. The fulfilment of the criteria referred to in paragraph. 2 points 1 and 2 shall be determined on the basis of the audited and the approved by the approval authority of the financial statements for the financial year preceding the year of submission of the application referred to in paragraph 2. 5.
4. The authority entitled to broadcast the status of the research and development centre is the Minister responsible for economic affairs.
5. An entrepreneur seeking to give the status of the research and development centre submits an application to the minister competent for the affairs of the economy. The application shall include:
1) the name of the company, the company's registered office and address
2) designation of the legal form of the trader;
3) tax identification number (NIP);
4) REGON number;
4a) the number in the register of entrepreneurs;
5. the data on net income referred to in paragraph 1. 2 points 1 and 2;
6) a description of the research or development work carried out by the entrepreneur, including a description of the research and development tasks carried out in the last financial year and their results, as well as a list of obtained accreditation, patents or applications in practice.
6. The application referred to in paragraph 1. 5, the entrepreneur shall attach the following documents:
1) (repealed);
2) approved, on the basis of separate provisions, the financial statements of the entrepreneur for the financial year preceding the filing of the application together with the description of the net revenues (excluding the goods and services tax) for the sale of own services research and development within the meaning of the provisions on the Polish classification of products and services or industrial property rights granted to an entrepreneur by an office competent for industrial property;
3) the report of the audit of the financial statements referred to in point 2, together with the opinion of the auditor;
4) statement of non-arrears with the payment of income taxes for the financial year preceding the year of submission of the application;
5) statement of non-arrears with the payment of excise duty at the end of the month preceding the month of submission of the application;
6) statement of non-arrears with payment of social and health insurance premiums at the end of the month preceding the month of submission of the application;
7) statement of non-arrears with payment of taxes and local charges at the end of the month preceding the month of submission of the application;
(8) in the case of a commercial company resulting from the commercialisation or privatisation of a research institute, information on the amount of the tax credits available to that research institute in the last financial year of its business.
7. The commercial company resulting from the commercialization or privatization of the research institute receives the status of the research and development centre for the period up to the date of the consideration of its request for granting this status, without the need to preserve the conditions specified in paragraph 2.
8. Paragraph Recipe 7 shall apply subject to the submission of the application by the company within 15 months of the date of conversion. In the event that the application is not accepted, the company is required to pay the taxes and fees due for the period of the exemption within one month from the date on which the decision on the application has been legitimated.
Article 18. [ Delegation] The Minister responsible for the economy shall refuse, by means of an administrative decision, to give the economic operator the status of a research and development centre where the undertaking does not fulfil the conditions referred to in Article 4. 17 para. 2.
Article 19. [ Financial Statement] 1. An entrepreneur who has acquired the status of a research and development centre shall submit to the Minister responsible for the economic affairs, within 14 days from the date of approval of the financial statements for the reporting year:
1) the documents referred to in art. 17 para. 6 points 4-8;
2) approved, on the basis of separate provisions, the financial statements of the entrepreneur for the last financial year, detailing:
(a) the net revenues (excluding goods and services) for the sale of the research and development services referred to in Article 17 para. 2,
(b) the difference in relation to the previous financial year in respect of: the revenue referred to in point a, the expenditure on research and development, the state of employment in the working positions of research and development,
(c) the amount by which the income tax for the use of the funds of the innovativeness fund has been reduced;
3. report on the report referred to in point 2;
4) a description of the research or development work carried out by the entrepreneur, including a description of the research and development tasks carried out in the last financial year and their results, as well as a list of obtained accreditation, patents or applications in practice.
2. [ 50] (repealed) .
Article 20. [ Deprivation of the entrepreneur of the status of research and development centre] 1. The Minister responsible for economic affairs shall issue a decision on deprivation of the entrepreneur of the status of the research and development centre, where:
1) the entrepreneur will not comply with the obligation referred to in art. 19 (1) 1;
2) analysis of documents filed under art. 19 (1) 1 will show that the trader does not meet the conditions referred to in art. 17 para. 2.
2. The Minister responsible for the economy shall announce in the Official Journal of the Republic of Poland "Monitor Polski" the messages of the issued decisions on the granting and deprivation of the entrepreneur of the status of the research and development centre.
Article 21. [ Innovation Fund] 1. The research and development centre can create an innovation fund.
2. The innovation fund shall be made up of a monthly write-off of no more than 20% of the revenue generated by the research and development centre in a given month.
3. The copy referred to in paragraph. 2, burdens the costs of the research and development centre.
4. Innovative fund measures shall be collected in a separate bank account.
5. The equal value of the write-off made in accordance with the mouth. 2 research and development centre transfers to the bank account of the Innovation Fund within a period of up to 15. on the day of the month following the month in which the copy was made.
6. Amount of funds transferred to the bank account referred to in paragraph. 4, may not be lower than the sum of the write-off made in accordance with paragraph. 2.
7. The funds of the innovation fund collected in the account referred to in paragraph. 4, it is used to cover the costs of conducting research and development work and the costs associated with obtaining a patent for the invention.
8. The Minister responsible for Economic Affairs shall determine, by means of a regulation, the types of costs referred to in paragraph 1. 7, the way and conditions for the use of the funds of the innovation fund and the information obligations of the economic operator and of the public authorities, taking into account the Community framework for State aid for research and development and innovation.
9. (repealed).
10. (repealed).
Chapter 5
Amendments to the provisions in force, transitional and final provisions
Article 22. (bypassed).
Article 23. (bypassed).
Article 24. (bypassed).
Article 25. (bypassed).
Article 26. (bypassed).
Article 27. (bypassed).
Article 28. (bypassed).
Article 29. [ Cash] Cash collected in the bank account of the Technological Credit Fund set up by the Act of 29 July 2005. about some forms of promotion of innovative activities constitute the cash of the Technological Credit Fund set up on the basis of art. 14 para. 1 of this Act.
Article 30. [ Acquisition of assets and liabilities] Technology Credit Fund, created on the basis of art. 14 para. 1 of this Act, takes over the assets and liabilities of the Technological Credit Fund set up on the basis of the Act of 29 July 2005. of certain forms of support for innovative activities.
Article 31. [ Revenue] 1. repayment of capital instalments, interest on granted technological credits, interest on deposits of Fund resources in banks and other proceeds consisting of the funds of the Technological Credit Fund created on the basis of the Act of 29 July 2005. about some forms of promotion of innovative activities are the revenues of the Technological Credit Fund created on the basis of art. 14 para. 1 of this Act.
2. Expenditure specified for the Technological Credit Fund set up by the Act of 29 July 2005. about some forms of supporting innovative activities are the influence and expenditure of the Technological Credit Fund created on the basis of art. 14 para. 1 of this Act.
Article 32. [ Closure of technology loans] Bank Gospodarstwa Krajowego performs, on behalf of the Minister responsible for Economic Affairs, the redemption of technological loans granted by Bank Gospodarstwa Krajowego until the date of entry into force of the Act from the Fund of the Technological Credit Fund, acting on the basis of the Act of 29 July 2005. of certain forms of support for innovative activities. Redemption shall be carried out on the basis of the rules laid down in Article 33 and 34.
Article 33. [ Redemption of part of the technological credit in installers] 1. Bank Gospodarstwa Krajowego performs the redemption of part of the technological credit in instalments equivalent to 20% of the net value shown on the submitted, not more than twice a year, by the borrower of the documents documenting the sale of goods or services arising from a technological investment financed by a technological credit, together with a confirmation of payment.
2. The total amount of the remission of the technological credit shall not exceed:
1) the equivalent in the PLN 1 million euro converted at the average rate announced by the National Bank of Poland at the date of the redemption;
2) 50% of the amount of the capital of a technology loan;
3. in a given calendar year, the product of 10% of the amount of the capital used and the number of years elapsed from the date on which the undertaking was awarded the technology credit;
4) 30% of the expenditure referred to in paragraph 1. 7, in the case of technological investment carried out in Warsaw or Poznań, subject to the paragraph. 3-6;
5) 40% of the expenditure referred to in paragraph 1. 7, in the case of technological investment carried out in Wrocław, Krakow or Gdańsk-Gdynia-Sopot, subject to the paragraph. 3-6;
6) 50% of the expenditure referred to in paragraph 1. 7, in the case of technological investments carried out in areas not listed in points 4 and 5, subject to paragraph. 3-6.
(3) Aid in the form of redemption referred to in paragraph 1. 1, is summed up with other public aid obtained by the entrepreneur in other forms and from other sources, intended for the technological investment which is the subject of a technological loan or for the creation of new jobs associated with that the investment, and may not exceed the limits referred to in paragraph 1. 2 points 4 to 6 and in paragraph 2. 4-6.
4. Where the remission concerns a technological loan granted for a technological investment in the motor vehicle sector, the maximum amount of public aid shall be 30% of the limits referred to in paragraph 1. 2 points 4 to 6, if the total gross public aid referred to in paragraph 2 (1) (a) is not applicable. 3, exceeds the equivalent of 5 million euro.
(5) Where the remission concerns a technology loan granted for technological investment in the shipbuilding sector, the maximum public aid limit shall be 22,5% of the expenditure referred to in paragraph 1. 7.
(6) Where the remission of a technological credit concerns an entrepreneur who is a micro-entrepreneur, a small or medium-sized entrepreneur within the meaning of Commission Regulation (EC) No 70 /2001/EC of 12 January 2001 (OJ 2001 L 28, p. on the application of Article 87 and 88 of the EC Treaty with regard to State aid to small and medium-sized enterprises (Dz. Urz. EC L 10 of 13.01.2001), as amended by Regulation No 364 /2004/EC of 25 February 2004. (Dz. Urz. EC L 63 of 28.02.2004), hereinafter referred to as 'Regulation (EC) No 70/2001', the maximum amount of the limits referred to in paragraph 1. 2 points 4 to 6, shall be increased by 15 percentage points gross, excluding the trader operating in the transport sector.
7. The killing may be covered, reduced by the due tax on goods and services and excise duty, the following expenses incurred in connection with the implementation of technological investment, documented by invoices:
1) for the purchase, under market conditions, of new or used fixed assets, excluding means of transport, in the case of entrepreneurs operating in the field of transport;
2) to develop or modernise existing fixed assets;
3) for the installation and commissioning of fixed assets;
4) for pre-realization work, including the necessary studies, expertise, concepts, technical projects directly and exclusively related to the implementation of new technology, on the basis of which the technological investment financed by the loan is implemented technological, and the production costs necessary for the technological verification of the product (product or service) resulting from this investment;
5) for the purchase of intangible assets in the form of: patents, licences, non-patented technical, technological or organizational and management knowledge, which in the case of an entrepreneur not being a micro-entrepreneur, small or medium the economic operator within the meaning of Regulation (EC) No 70/2001 shall not exceed 25% of the expenditure referred to in points (1) and (2), provided that:
(a) they will be owned and used by the borrower only in the sub-region within the meaning of the provisions on the Nomenclature of Territorial Units for Statistics (NTS), in which the technological investment has been carried out financed by the technological credit, for a period of at least 5 years from the date of completion of the investment,
(b) have been acquired from third parties at market conditions,
(c) are amortised in accordance with the tax rules.
8. The killing of a part of the technological credit for the purposes of income tax shall be treated as a return of the entrepreneur of the expenses for the acquisition or production in its own range of fixed assets and intangible assets referred to in the paragraph. 7 point 5.
Article 34. [ Documents required for remission of credit] The waiver shall be subject to the condition that the borrower submits the following documents:
1) invoices documenting the expenditure referred to in art. 33 (1) 7;
2) invoices documenting the sale of goods or services arising from the technological investment financed by the technology credit, respectively, for the period from the completion of that investment to the day of redemption or the period from the date of the last redemption to the day the subsequent remission;
3) an opinion drawn up by a scientific unit, a research and development centre or a scientific and technical association with a nationwide scope, the scope of which is related to the technological investment financed by the technological credit, confirming the application of the new technology for which a technological loan has been granted;
4) information on public aid granted for the implementation of the technological investment financed by the technology loan respectively for the period up to the date of the first redemption or the period from the date of the last redemption to the day of the subsequent redemption;
5) a commitment that the economic activity related to the technological investment financed by the technological credit will be carried out for at least 5 years from the date of its completion, under the rigorous reimbursement of the remitted amount of the technological credit;
6) a certificate issued by the Head of the competent tax office not to overdue the payment of taxes respectively for the period from the end of that investment until the day of redemption or the period from the date of the last redemption to the date of the subsequent redemption;
7) certificate of proper mayor (mayor, president of the city) not to be overdue with payment of taxes and local charges;
8. attestation to the local branch of the Social Insurance Institution about the non-payment of social and health insurance contributions for the period from the end of the investment to the date of redemption or the period from the last day redemption by the day of the subsequent redemption.
Article 35. [ Entrepreneurs with the status of research and development centre] 1. (repealed).
2. (repealed).
3. Entrepreneurs who obtained the status of the research and development centre on the basis of the Act of 29 July 2005. with some forms of support for innovation activities, they retain the status of the R&D centre under the Act.
Article 36. [ Transitional provision] The provisions of this Law shall apply to cases instituted and not completed, including applications for the status of a research and development centre submitted before the entry into force of the Act and not recognised.
Article 37. [ Repealed provisions] The Law of 29 July 2005 is repealed. about some forms of supporting innovative activities (Dz. U. No 179, pos. 1484 and 2006 No. 107, item. 723), except for Art. 9-11, which are repealed with effect from 31 December 2008.
Article 38. [ Entry into force] The Act shall enter into force after 14 days from the day of the announcement, except for Art. 14-16 and art. 29-31, which enter into force on 1 January 2009.
[ 1] Article 2 (1) 1 point 4 as set out by the Article 1 point 1 lit. a) of the Act of 5 August 2015. to amend the Act on certain forms of support for innovative activities and the Act on National Capital Fund (Journal of Laws of the Law on Economic and Monetary Union). 1308). The amendment came into force on 5 September 2015.
[ 2] Article 2 (1) 1 point 6a added by art. 1 point 1 lit. b) of the Act of 5 August 2015. to amend the Act on certain forms of support for innovative activities and the Act on National Capital Fund (Journal of Laws of the Law on Economic and Monetary Union). 1308). The amendment came into force on 5 September 2015.
[ 3] Article 2 (1) 1 point 7 as set out by the Article 1 point 1 lit. c) of the Act of 5 August 2015. to amend the Act on certain forms of support for innovative activities and the Act on National Capital Fund (Journal of Laws of the Law on Economic and Monetary Union). 1308). The amendment came into force on 5 September 2015.
[ 4] Article 2 (1) 1 point 8 as set out by the Article 1 point 1 lit. c) of the Act of 5 August 2015. to amend the Act on certain forms of support for innovative activities and the Act on National Capital Fund (Journal of Laws of the Law on Economic and Monetary Union). 1308). The amendment came into force on 5 September 2015.
[ 5] Article 2 (1) 1 point 9 as set out by the Article 1 point 1 lit. c) of the Act of 5 August 2015. to amend the Act on certain forms of support for innovative activities and the Act on National Capital Fund (Journal of Laws of the Law on Economic and Monetary Union). 1308). The amendment came into force on 5 September 2015.
[ 6] Article 2 (1) 1 point 12 as set out by the Article 1 point 1 lit. (d) of the Act of 5 August 2015. to amend the Act on certain forms of support for innovative activities and the Act on National Capital Fund (Journal of Laws of the Law on Economic and Monetary Union). 1308). The amendment came into force on 5 September 2015.
[ 7] Article 2 (1) 1 point 13 in the wording set out in Article 1 1 point 1 lit. (d) of the Act of 5 August 2015. to amend the Act on certain forms of support for innovative activities and the Act on National Capital Fund (Journal of Laws of the Law on Economic and Monetary Union). 1308). The amendment came into force on 5 September 2015.
[ 8] Article 2 (1) 1 point 16 repealed by Article 1 point 1 lit. e) of the Act of 5 August 2015. to amend the Act on certain forms of support for innovative activities and the Act on National Capital Fund (Journal of Laws of the Law on Economic and Monetary Union). 1308). The amendment came into force on 5 September 2015.
[ 9] Article 3 (1) 2 in the version set by the Article. 1 point 2 (a) a) of the Act of 5 August 2015. to amend the Act on certain forms of support for innovative activities and the Act on National Capital Fund (Journal of Laws of the Law on Economic and Monetary Union). 1308). The amendment came into force on 5 September 2015.
[ 10] Article 3 (1) 3 point 1 repealed by Article 1 point 2 (a) b) of the Act of 5 August 2015. to amend the Act on certain forms of support for innovative activities and the Act on National Capital Fund (Journal of Laws of the Law on Economic and Monetary Union). 1308). The amendment came into force on 5 September 2015.
[ 11] Article 3 (1) 3 point 2 repealed by Article 1 point 2 (a) b) of the Act of 5 August 2015. to amend the Act on certain forms of support for innovative activities and the Act on National Capital Fund (Journal of Laws of the Law on Economic and Monetary Union). 1308). The amendment came into force on 5 September 2015.
[ 12] Article 3 (1) 3 point 3 repealed by Article 3. 1 point 2 (a) b) of the Act of 5 August 2015. to amend the Act on certain forms of support for innovative activities and the Act on National Capital Fund (Journal of Laws of the Law on Economic and Monetary Union). 1308). The amendment came into force on 5 September 2015.
[ 13] Article 3 (1) 3 point 4 repealed by Article 1 point 2 (a) b) of the Act of 5 August 2015. to amend the Act on certain forms of support for innovative activities and the Act on National Capital Fund (Journal of Laws of the Law on Economic and Monetary Union). 1308). The amendment came into force on 5 September 2015.
[ 14] Article 3 (1) 5 repealed by Art. 1 point 2 (a) c) of the Act of 5 August 2015. to amend the Act on certain forms of support for innovative activities and the Act on National Capital Fund (Journal of Laws of the Law on Economic and Monetary Union). 1308). The amendment came into force on 5 September 2015.
[ 15] Article 3 (1) 5a repealed by art. 1 point 2 (a) c) of the Act of 5 August 2015. to amend the Act on certain forms of support for innovative activities and the Act on National Capital Fund (Journal of Laws of the Law on Economic and Monetary Union). 1308). The amendment came into force on 5 September 2015.
[ 16] Article 3 (1) 8 repealed by Art. 1 point 2 (a) (d) of the Act of 5 August 2015. to amend the Act on certain forms of support for innovative activities and the Act on National Capital Fund (Journal of Laws of the Law on Economic and Monetary Union). 1308). The amendment came into force on 5 September 2015.
[ 17] Article 4 (1) 4 in the version set by the Article. 1 point 3 of the Act of 5 August 2015. to amend the Act on certain forms of support for innovative activities and the Act on National Capital Fund (Journal of Laws of the Law on Economic and Monetary Union). 1308). The amendment came into force on 5 September 2015.
[ 18] Article 5 (1) 2 in the version set by the Article. 1 point 4 (a) a) of the Act of 5 August 2015. to amend the Act on certain forms of support for innovative activities and the Act on National Capital Fund (Journal of Laws of the Law on Economic and Monetary Union). 1308). The amendment came into force on 5 September 2015.
[ 19] Article 5 (1) 3 in the version set by the Article. 1 point 4 (a) b) of the Act of 5 August 2015. to amend the Act on certain forms of support for innovative activities and the Act on National Capital Fund (Journal of Laws of the Law on Economic and Monetary Union). 1308). The amendment came into force on 5 September 2015.
[ 20] Article 5 (1) 4 repealed by Article 1 point 4 (a) c) of the Act of 5 August 2015. to amend the Act on certain forms of support for innovative activities and the Act on National Capital Fund (Journal of Laws of the Law on Economic and Monetary Union). 1308). The amendment came into force on 5 September 2015.
[ 21] Article 6, repealed by Article 6. 1 point 5 of the Act of 5 August 2015. to amend the Act on certain forms of support for innovative activities and the Act on National Capital Fund (Journal of Laws of the Law on Economic and Monetary Union). 1308). The amendment came into force on 5 September 2015.
[ 22] Article 7 (1) 1 repealed by Art. 1 point 6 (a) a) of the Act of 5 August 2015. to amend the Act on certain forms of support for innovative activities and the Act on National Capital Fund (Journal of Laws of the Law on Economic and Monetary Union). 1308). The amendment came into force on 5 September 2015.
[ 23] Article 7 (1) 2 repealed by Art. 1 point 6 (a) a) of the Act of 5 August 2015. to amend the Act on certain forms of support for innovative activities and the Act on National Capital Fund (Journal of Laws of the Law on Economic and Monetary Union). 1308). The amendment came into force on 5 September 2015.
[ 24] Article 7 (1) 3 in the version set by the Article. 1 point 6 (a) b) of the Act of 5 August 2015. to amend the Act on certain forms of support for innovative activities and the Act on National Capital Fund (Journal of Laws of the Law on Economic and Monetary Union). 1308). The amendment came into force on 5 September 2015.
[ 25] Article 7 (1) 4 repealed by Article 1 point 6 (a) c) of the Act of 5 August 2015. to amend the Act on certain forms of support for innovative activities and the Act on National Capital Fund (Journal of Laws of the Law on Economic and Monetary Union). 1308). The amendment came into force on 5 September 2015.
[ 26] Article 8 (1) 1 in the wording set by Article 1. 1 point 7 lit. a) of the Act of 5 August 2015. to amend the Act on certain forms of support for innovative activities and the Act on National Capital Fund (Journal of Laws of the Law on Economic and Monetary Union). 1308). The amendment came into force on 5 September 2015.
[ 27] Article 8 (1) 2 repealed by Art. 1 point 7 lit. b) of the Act of 5 August 2015. to amend the Act on certain forms of support for innovative activities and the Act on National Capital Fund (Journal of Laws of the Law on Economic and Monetary Union). 1308). The amendment came into force on 5 September 2015.
[ 28] Article 8 (1) 3 in the version set by the Article. 1 point 7 lit. c) of the Act of 5 August 2015. to amend the Act on certain forms of support for innovative activities and the Act on National Capital Fund (Journal of Laws of the Law on Economic and Monetary Union). 1308). The amendment came into force on 5 September 2015.
[ 29] Article 8 (1) 3a in the version set by the Article. 1 point 7 lit. c) of the Act of 5 August 2015. to amend the Act on certain forms of support for innovative activities and the Act on National Capital Fund (Journal of Laws of the Law on Economic and Monetary Union). 1308). The amendment came into force on 5 September 2015.
[ 30] Article 8 (1) 4 repealed by Article 1 point 7 lit. (d) of the Act of 5 August 2015. to amend the Act on certain forms of support for innovative activities and the Act on National Capital Fund (Journal of Laws of the Law on Economic and Monetary Union). 1308). The amendment came into force on 5 September 2015.
[ 31] Article 8 (1) 5 repealed by Art. 1 point 7 lit. (d) of the Act of 5 August 2015. to amend the Act on certain forms of support for innovative activities and the Act on National Capital Fund (Journal of Laws of the Law on Economic and Monetary Union). 1308). The amendment came into force on 5 September 2015.
[ 32] Article 8 (1) 6 repealed by Art. 1 point 7 lit. (d) of the Act of 5 August 2015. to amend the Act on certain forms of support for innovative activities and the Act on National Capital Fund (Journal of Laws of the Law on Economic and Monetary Union). 1308). The amendment came into force on 5 September 2015.
[ 33] Article 8 (1) 7 repealed by Art. 1 point 7 lit. (d) of the Act of 5 August 2015. to amend the Act on certain forms of support for innovative activities and the Act on National Capital Fund (Journal of Laws of the Law on Economic and Monetary Union). 1308). The amendment came into force on 5 September 2015.
[ 34] Article 8 (1) 8 repealed by Art. 1 point 7 lit. (d) of the Act of 5 August 2015. to amend the Act on certain forms of support for innovative activities and the Act on National Capital Fund (Journal of Laws of the Law on Economic and Monetary Union). 1308). The amendment came into force on 5 September 2015.
[ 35] Article 8 (1) 9 repealed by Art. 1 point 7 lit. (d) of the Act of 5 August 2015. to amend the Act on certain forms of support for innovative activities and the Act on National Capital Fund (Journal of Laws of the Law on Economic and Monetary Union). 1308). The amendment came into force on 5 September 2015.
[ 36] Article 8 (1) 10 repealed by Art. 1 point 7 lit. (d) of the Act of 5 August 2015. to amend the Act on certain forms of support for innovative activities and the Act on National Capital Fund (Journal of Laws of the Law on Economic and Monetary Union). 1308). The amendment came into force on 5 September 2015.
[ 37] Article 8 (1) 11 repealed by art. 1 point 7 lit. (d) of the Act of 5 August 2015. to amend the Act on certain forms of support for innovative activities and the Act on National Capital Fund (Journal of Laws of the Law on Economic and Monetary Union). 1308). The amendment came into force on 5 September 2015.
[ 38] Article 9 (1) 1 repealed by Art. 1 point 8 (a) a) of the Act of 5 August 2015. to amend the Act on certain forms of support for innovative activities and the Act on National Capital Fund (Journal of Laws of the Law on Economic and Monetary Union). 1308). The amendment came into force on 5 September 2015.
[ 39] Article 9 (1) 2a added by art. 1 point 8 (a) b) of the Act of 5 August 2015. to amend the Act on certain forms of support for innovative activities and the Act on National Capital Fund (Journal of Laws of the Law on Economic and Monetary Union). 1308). The amendment came into force on 5 September 2015.
[ 40] Article 10 (1) 1 point 1 in the wording set by Article 1 1 point 9 (b) a) of the Act of 5 August 2015. to amend the Act on certain forms of support for innovative activities and the Act on National Capital Fund (Journal of Laws of the Law on Economic and Monetary Union). 1308). The amendment came into force on 5 September 2015.
[ 41] Article 10 (1) 5 in the version set by the Article. 1 point 9 (b) b) of the Act of 5 August 2015. to amend the Act on certain forms of support for innovative activities and the Act on National Capital Fund (Journal of Laws of the Law on Economic and Monetary Union). 1308). The amendment came into force on 5 September 2015.
[ 42] Article 10 (1) 8 added by art. 1 point 9 (b) c) of the Act of 5 August 2015. to amend the Act on certain forms of support for innovative activities and the Act on National Capital Fund (Journal of Laws of the Law on Economic and Monetary Union). 1308). The amendment came into force on 5 September 2015.
[ 43] Article 11 (1) 1 in the wording set by Article 1. 1 point 10 (b) a) of the Act of 5 August 2015. to amend the Act on certain forms of support for innovative activities and the Act on National Capital Fund (Journal of Laws of the Law on Economic and Monetary Union). 1308). The amendment came into force on 5 September 2015.
[ 44] Article 11 (1) 3 in the version set by the Article. 1 point 10 (b) b) of the Act of 5 August 2015. to amend the Act on certain forms of support for innovative activities and the Act on National Capital Fund (Journal of Laws of the Law on Economic and Monetary Union). 1308). The amendment came into force on 5 September 2015.
[ 45] Article 11 (1) 4 repealed by Article 1 point 10 (b) c) of the Act of 5 August 2015. to amend the Act on certain forms of support for innovative activities and the Act on National Capital Fund (Journal of Laws of the Law on Economic and Monetary Union). 1308). The amendment came into force on 5 September 2015.
[ 46] Article 11 (1) 5 repealed by Art. 1 point 10 (b) c) of the Act of 5 August 2015. to amend the Act on certain forms of support for innovative activities and the Act on National Capital Fund (Journal of Laws of the Law on Economic and Monetary Union). 1308). The amendment came into force on 5 September 2015.
[ 47] Article 11 (1) 6 repealed by Art. 1 point 10 (b) c) of the Act of 5 August 2015. to amend the Act on certain forms of support for innovative activities and the Act on National Capital Fund (Journal of Laws of the Law on Economic and Monetary Union). 1308). The amendment came into force on 5 September 2015.
[ 48] Article 11 (1) 7 repealed by Art. 1 point 10 (b) c) of the Act of 5 August 2015. to amend the Act on certain forms of support for innovative activities and the Act on National Capital Fund (Journal of Laws of the Law on Economic and Monetary Union). 1308). The amendment came into force on 5 September 2015.
[ 49] Article 14 (1) 5 in the version set by the Article. 1 point 11 of the Act of 5 August 2015. to amend the Act on certain forms of support for innovative activities and the Act on National Capital Fund (Journal of Laws of the Law on Economic and Monetary Union). 1308). The amendment came into force on 5 September 2015.
[ 50] Article 19 (1) 2 repealed by Art. 1 point 12 of the Act of 5 August 2015. to amend the Act on certain forms of support for innovative activities and the Act on National Capital Fund (Journal of Laws of the Law on Economic and Monetary Union). 1308). The amendment came into force on 5 September 2015.
