Key Benefits:
REGULATION OF THE MINISTER FOR REGIONAL DEVELOPMENT 1)
of 15 December 2010
on the granting of regional investment aid in the framework of regional operational programmes
On the basis of art. 21 (1) 3 of the Act of 6 December 2006. the rules for the conduct of development policy (Dz. U. 2009 r. Nr 84, pos. 712 and Nr 157, pos. 1241) the following shall be managed:
§ 1. The Regulation sets out the specific purpose, conditions and mode for granting economic operators, in the framework of regional operational programmes, regional investment aid, aid for preparatory work and advisory services relating to the preparation of a new investments and aid for consultancy services related to the implementation of new investments, hereinafter referred to as "aid for new investments", to which the provisions of Commission Regulation (EC) No 800/2008 of 6 August 2008 apply. recognising certain types of aid compatible with the common market in application of the Article 87 and 88 of the Treaty (General Block Exemption Regulation) (Dz. Urz. EU L 214 of 09.08.2008, str. 3), hereinafter referred to as "Commission Regulation (EC) No 800/2008".
§ 2. Aid for preparatory work and consultancy services for the preparation of new investments and assistance for consultancy services related to the implementation of the new investment may be granted only with regional investment aid.
§ 3. The provisions of the Regulation shall not apply to the aid:
(1) to be granted in the sectors: fisheries and aquaculture covered by Council Regulation (EC) No 104/2000 of 17 December 1999 (OJ 1999 L 31, p. 1). on the common organisation of the markets in fishery and aquaculture products (Dz. Urz. EC L 17, 21.01.2000, p. 22, of late. zm.; Dz. Urz. EU Polish Special Edition, rozdz. 4, t. 4, str. 198, of late. zm.), the metallurgy of steel, shipbuilding, synthetic fibres, and coal mining;
2. to be granted for export-related activities to the Member States of the European Union or third countries, if the aid is directly linked to the quantities exported, to the establishment and operation of a distribution network or to other the current expenditure linked to the export activity;
3) contingent upon the priority of using the goods of domestic production in relation to the goods imported from abroad;
4. in support of:
(a) the basic production of agricultural products referred to in Article 1 (1) 3 lithium (b) of Commission Regulation (EC) No 800/2008,
(b) processing and marketing of agricultural products in the cases referred to in Article 1 (1) 3 lithium (c) Commission Regulation (EC) No 800/2008.
§ 4. Whenever there is a regulation in the regulation:
1) a large investment project-this has to be understood by a large investment project within the meaning of art. 2 point 12 of Commission Regulation (EC) No 800/2008;
2. micro-enterprises, small or medium-sized enterprises, shall be understood to mean a micro-enterprise, a small or medium-sized enterprise, as defined in Annex I to Commission Regulation (EC) No 800/2008;
(3) the aid undertaking, which is to be understood by the aid provider referred to in Article 3 (3). 21 (1) 2 of the Act of 6 December 2006. the principles of development policy;
4) an entrepreneur-it is a company within the meaning of art. 1 of Annex I to Commission Regulation (EC) No 800/2008.
§ 5. (1) Aid for new investments may not be granted or paid to traders who are under an obligation to repay the aid, resulting from a decision of the European Commission declaring the aid illegal and with the internal market.
2. Aid for new investments shall not be granted to entrepreneurs:
1) being a micro-entrepreneur, small or medium-sized entrepreneur, meeting the conditions laid down for the endangered undertaking referred to in art. 1 (1) (Article 7 of Commission Regulation (EC) No 800/2008;
2) other than a micro-entrepreneur, a small or medium entrepreneur who fulfils the conditions laid down for a firm in difficulty within the meaning of points 9 to 11 of the Communication from the Commission on Community guidelines on State aid for rescuing and restructuring aid. endangered enterprises (Dz. Urz. EU C 244 of 01.10.2004, p. 2, with late. zm.).
§ 6. 1. The aid for new investments is intended to support the economic and social development of the region by providing direct support to entrepreneurs.
2. Aid for new investments may be granted in the voivodship covered by the regional operational programme concerned.
§ 7. 1. The new investment includes:
1) investment in fixed assets or intangible assets related to:
a) creating a new company,
(b) the extension of an existing undertaking
(c) diversifying the undertaking's activities by introducing new, additional products, or
(d) a fundamental change in the production process of an existing undertaking;
2) acquisition of fixed assets directly linked to a company which has been closed or would have been closed if the purchase did not take place, with the measures being acquired by an investor independent of the vendor.
2. The new investment is not:
(1) an investment which leads solely to the restoration of production capacity;
2) the acquisition of shares or shares in the company itself.
(3) The use of sectoral restrictions, excluding new tourism investments within the meaning of the Article, is not permitted in the granting of aid for new investments. Article 2 (2) of Commission Regulation (EC) No 800/2008.
4. The condition referred to in paragraph. Point 2, concerning an investor independent of the vendor, shall not apply in the case of the transfer of a micro-enterprise or a small business to the family of the original owner or to the original owners or former employees.
§ 8. Regional investment aid may be granted to entrepreneurs for new investments. The amount of this aid shall be calculated in relation to the investment expenditure incurred in carrying out the new investment or the expenditure incurred in creating new jobs in connection with the implementation of the new investment.
§ 9. 1. Investment of eligible expenditure for the implementation of the new investment shall be included in the expenditure incurred for the implementation of the new investment:
1) acquisition of the right of ownership or perpetual usualment of real estate;
2) acquisition, creation and installation and commissioning of fixed assets, including:
(a) buildings and buildings, provided that their acquisition remains in direct connection with the objectives of the aiding project,
(b) machinery and equipment,
(c) tools, instruments and apparatus.
(d) technical equipment for office work,
(e) the technical infrastructure related to the new investment, in particular internal roads, ducts or water supply, sewage, district heating, electrical, gas or telecommunications equipment;
3) investor supervision, including the substitute investor, and the copyright supervision, provided that they form an integral part of the expenditure incurred on the acquisition of the right of property or perpetual usualment of real estate, or fixed assets within the project covered aid;
4) preparatory work on the construction site:
(a) the demarcation of geodetic objects in the field,
(b) the execution of land leveling,
(c) development of the construction site with the construction of temporary facilities,
(d) the implementation of the technical infrastructure network for construction;
(5) dismantling, demolition or refurbishing work, provided that they remain in direct connection with the objectives of the aided project;
6. conservation works or restoration works;
7) acquisition of intangible assets related to the transfer of technology by the acquisition of patents, licenses, know-how or unpatented technical knowledge, if they meet the following cumulative conditions:
(a) they will be used only within the assisted undertaking,
(b) be amortiated in accordance with the accounting rules,
(c) they will be acquired from third parties at market conditions, with the buyer not being able to hold the seller and the seller over the buyer of the inspection referred to in Article 3 of Council Regulation (EC) No 139/2004 of 20 January 2004. on the control of concentrations between undertakings (the EC Merger Regulation) (Dz. Urz. EU L 24, 29.01.2004, p. 1; Dz. Urz. EU Polish Special Edition, rozdz. 8, t. 3, str. 40),
(d) they shall be the assets of the trader for at least five years and, in the case of a micro-entrepreneur, a small or medium-sized enterprise, for at least three years.
2. The acquisition of the fixed assets referred to in paragraph 2. 1 point 2 may also be carried out by means of a leasing contract.
3. Where the subject matter of the contract referred to in paragraph 2, there is leasing of movable fixed assets, it should include a commitment to transfer the ownership of these funds to the entrepreneur after the end of the contract.
4. Where the subject matter of the contract referred to in paragraph 2, is the leasing of immovable property, it should last for at least a period of 5 years-and in the case of micro-entrepreneur, small or medium-sized entrepreneur-at least for a period of 3 years-from the expected date of completion of the new investment.
5. The permanent measures referred to in paragraph 5. 1 point 2, acquired by an entrepreneur other than a micro-entrepreneur, a small or medium entrepreneur, should be new, unless they are the fixed assets referred to in § 7 ust. 1 point 2.
6. In the case of an entrepreneur other than a micro-entrepreneur, a small or medium entrepreneur, the expenditure referred to in the paragraph. Point 7 shall be included in the amount not exceeding 50% of the eligible expenditure.
(7) In the transport sector, eligible expenditure does not include expenditure on the purchase of means of transport and transport equipment.
(8) The purchase price and the cost of creating fixed assets and the acquisition of intangible assets shall be determined in accordance with the accounting rules.
§ 10. The eligible expenditure for the creation of new jobs linked to the implementation of the new investment includes the two-year wage costs of the newly recruited staff, which consist of:
1) gross wages,
2) compulsory contributions, including social security contributions,
3) costs of childcare and the parents ' care
-if the conditions laid down in the Article are fulfilled. 12 (1) Article 3 (3) of Commission Regulation (EC) No 800/2008.
§ 11. 1. The maximum intensity of regional investment aid to cover the eligible expenditure referred to in § 9 (1). 1 or § 10, shall be counted as the gross grant equivalent of that expenditure and shall be as follows:
1) 50%-in the areas belonging to the voivodships: lubelskie, podkarpackiego, warmińsko-mazurskie, podlaskie, Świętokrzyskie, opolski, małopolskie, lubuskiego, łódzkiego, kujawsko-pomorskiego;
2) [ 1] 40%-in the areas belonging to voivodships: Silesian, Pomeranian, Zachodniopomorskie, dolnośląskie, Wielkopolski;
3) [ 2] 30%-in the area belonging to the Mazovian voivodship.
2. With the exception of regional investment aid in the transport sector, and excluding regional investment aid for the implementation of a major investment project, the maximum aid intensity referred to in paragraph 2 (1) (b) (i) (i) (i)). 1, may be increased by:
1) 10 percentage points-in the case of an average entrepreneur;
2) 20 percentage points-in the case of a micro-entrepreneur or a small entrepreneur.
3. The maximum amount of aid to be granted for the execution of a major investment project shall be determined in accordance with the model laid down in § 4 (4). 1 of the Regulation of the Council of Ministers of 13 October 2006. on the establishment of the regional aid map (Dz. U. Nr 190, poz. 1402).
4. In the case of calculation of the regional investment aid amount in respect of eligible expenditure referred to in § 9 (1) 1, the entrepreneur's own contribution should be at least 25% of these expenses and come from own resources or from external sources of financing, in the form of a lack of public support.
§ 12. 1. Regional investment aid calculated on the basis of the eligible expenditure referred to in § 9 par. 1, may be granted together with regional investment aid calculated on the basis of the eligible expenditure referred to in § 10, provided that the total amount of the aid does not exceed the maximum aid intensity referred to in Paragraph 11 (1) of the Treaty. 1 and 2, or the maximum amount of aid determined in accordance with the model referred to in paragraph 4 (1). 1 of the Regulation referred to in Paragraph 11 (1) of the Regulation, 3.
2. In determining whether the total amount of aid does not exceed the maximum aid intensity referred to in Paragraph 11 (1) (a) of the 1 and 2, or the maximum amount of aid determined in accordance with the model referred to in paragraph 4 (1). 1 of the Regulation referred to in Paragraph 11 (1) of the Regulation, 3, the maximum aid intensity shall be taken into account, or the maximum aid determined in accordance with the model laid down in paragraph 4 (4). 1 of the Regulation referred to in Paragraph 11 (1) of the Regulation, 3, in relation to the higher amount of eligible expenditure referred to in § 9 par. 1 or § 10.
§ 13. The eligible expenditure for preparatory work and consultancy services relating to the preparation of the new investment shall include the expenditure necessary for its preparation, in particular for:
1. preparation of technical documentation;
2) preparation of expertise, research, technical, financial, economic and specialty analyses, including business plan, feasibility study of the project and environmental impact report.
§ 14. The eligible expenditure for consultancy services relating to the implementation of the new investment shall include the necessary expenditure incurred in the purchase of those services.
§ 15. (1) Aid to cover eligible expenditure for preparatory work and consultancy services relating to the preparation of a new investment and consultancy services relating to the implementation of a new investment may be granted only to the micro-entrepreneur, to the small or a medium-sized entrepreneur.
2. The maximum intensity of the aid referred to in paragraph 2. 1, shall be 50% of the eligible expenditure.
3. preparatory work and advisory services related to the preparation of a new investment and advisory services related to the implementation of the new investment are eligible for assistance, if provided by external advisors and meet the criteria as set out in Article 26 par. Third sentence of Commission Regulation (EC) No 800/2008.
§ 16. The input tax on goods and services shall be included in the eligible expenditure if the trader is not entitled to the right to reimbursement or deduction of that tax.
§ 17. 1. An entrepreneur may receive aid for new investments, if the conditions relating to:
1. the purpose of the aid referred to in § 6 (1). 1, and the implementation of the new investment in the scope referred to in § 7;
(2) the eligible expenditure referred to in paragraphs 9, 10, 13 and 14;
(3) the maximum aid intensity referred to in Paragraph 11 (1) (a). 1 and 2 and § 15 (1) 2;
4) sustainability of project implementation;
5) maintain a new investment, according to art. 13 (1) 2 of Commission Regulation (EC) No 800/2008.
2. The condition referred to in paragraph. Article 1 (4) shall be deemed to be met if the project is not subject to the essential modification referred to in Article 4 (1). 57 (1) 1 of Council Regulation (EC) No 1083/2006 of 11 July 2006 laying down general provisions on the European Regional Development Fund, the European Social Fund and the Cohesion Fund and repealing Regulation (EC) No 1260/1999 (Dz. Urz. EU L 210, 31.07.2006, p. 25, of late. zm.), at least for a period of 5 years-and in the case of micro-entrepreneur, small or medium-sized entrepreneur-at least for a period of 3 years-from the expected date of completion of the investment.
§ 18. 1. An enterprise shall submit an application for the financing of the project, hereinafter referred to as "the application", within the regional operational programme, to the aid provider.
2. The application shall include in particular:
1. the name of the trader;
2) the title and place of implementation of the new investment;
3) the objective of carrying out the new investment;
4) a description of the new investment;
5) a description of the results of the new investment;
6) the planned start and end dates of the implementation of the new investment;
7) the value of the new investment;
(8) eligible expenditure;
(9) the amount of the subsidy applied for;
10) sources of financing of the new investment.
3. The awarding entity shall assess the application on the basis of:
1) the conditions referred to in § 17;
2) the criteria referred to in art. 65 lit. and Council Regulation (EC) No 1083/2006 of 11 July 2006 laying down general provisions on the European Regional Development Fund, the European Social Fund and the Cohesion Fund and repealing Regulation (EC) No 1260/1999.
4. After the evaluation referred to in paragraph. 3, the entrepreneurs may be granted aid for new investments in the form of a non-repayable financing, intended to cover part of the eligible expenditure referred to in § 9, 10, 13 and 14, on the basis of a contract for co-financing the project.
(5) The aid provider shall inform the trader of the reference number of the aid scheme on the basis of which the aid is granted.
§ 19. 1. Investment works related to the implementation of the new investment may start after the entrepreneur's submission of the application.
2. In the case of entrepreneurs other than a micro-entrepreneur, a small or medium entrepreneur in addition to the condition referred to in the paragraph. In addition, the provider of the aid shall, prior to the granting of the aid, verify that the dossier is intended to meet at least one of the criteria laid down in the Article. 8 ust. Article 3 (3) of Commission Regulation (EC) No 800/2008.
3. The commencation of the investment works connected with the implementation of the new investment occurs when the construction works are taken or the first declaration of will concerning the acquisition of movable fixed assets or intangible assets is made, in including, in particular, the conclusion of the contract of sale, leasing, rental, lease.
4. In the case where the application concerns a project constituting one of the stages of a multi-stage investment project and this project is a new investment, the commenction of investment works related to the implementation of the new investment occurs with when the construction works are taken or the first declaration of intent is made on the acquisition of tangible or intangible fixed assets in the field of that investment.
5. The commencing of construction works should be understood by the commencing of works referred to in art. 3 point 7 of the Act of 7 July 1994. -Building law (Dz. U. 2006 r. Nr 156, pos. 1118, as of late. 1. 2) ).
§ 20. 1. The preparatory work and advisory services related to the preparation of the new investment may start before the entrepreneur's submission, however, cannot be started earlier than after 1 January 2009.
2. Consultancy services related to the implementation of the new investment may start after the entrepreneur has submitted the application.
3. The commencement of preparatory work and advisory services related to the preparation of the new investment and advisory services related to the implementation of the new investment occurs at the time of filing of the first declaration of will concerning the execution order these works or services.
§ 21. The acquisition of real estate does not constitute the beginning of investment works connected with the implementation of the new investment, nor the preparatory work, referred to in § 20 paragraph. 3.
§ 22. (1) Aid for new investments in respect of the same eligible expenditure shall be subject to aggregation with any other aid and aid. de minimis within the meaning of Commission Regulation (EC) No 1998/2006 of 15 December 2006 on the application of Article 87 and 88 of the Treaty de minimis (Dz. Urz. EU L 379, 28.12.2006, p. 5, with late. ism) and assistance from the budget of the European Union, granted to the entrepreneur regardless of its form and source.
2. The total amount of aid referred to in paragraph 2. 1, may not exceed the maximum aid intensity referred to in Paragraph 11 (1) of the basic regulation. 1 and 2 and § 15 (1) 2, or the maximum value of the aid determined in accordance with the model referred to in § 4 (4). 1 of the Regulation referred to in Paragraph 11 (1) of the Regulation, 3.
§ 23. 1. Regional investment aid for large investment projects, granted under the conditions laid down in the Regulation, shall constitute individual aid subject to notification to the European Commission and may be granted after approval by the Commission Where the total amount of the aid exceeds the equivalent of:
1) [ 3] 22,5 million euro-for investments carried out in the area owned by the Mazovian Voivodship;
2) [ 4] 30 million euro-for investments carried out in areas belonging to voivodships: pomorskie, Zachodniopomorskie, dolnośląskie, wielkopolskie, Śląskie;
3) 37,5 million euro-for investments carried out in the areas belonging to voivodships: Lubelskie, Podkarpackie, Warmińsko-mazurskie, Podlaskie, Świętokrzyskie, Opolskie, Małopolskie, Lubuskie, Łódź, Kujawsko-Pomorskie.
2. In the case of preparatory work and advisory services related to the preparation of new investment and advisory services related to the implementation of the new investment, the assistance shall be subject to individual notification to the European Commission in the case referred to in art. 6 para. 1 litas (c) Commission Regulation (EC) No 800/2008.
§ 24. [ 5] Aid for new investments shall be granted until the date specified in the Article. 44 par. Third sentence of Commission Regulation (EC) No 800/2008.
§ 25. 1. The applications for funding submitted in the framework of contests started and not completed by the managing authority, the intermediate body or the implementing body before the date of entry into force of this Regulation shall apply So far.
2. applications for the financing of individual projects submitted and not recognised by the managing authority, intermediate body or implementing body prior to the date of entry into force of this Regulation shall apply So far.
§ 26. This Regulation shall enter into force on 21 December 2010. 3)
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1) The Minister of Regional Development heads the government administration-regional development, pursuant to § 1 par. 2 of the Regulation of the Prime Minister of 16 November 2007. on the detailed scope of the action of the Minister of Regional Development (Dz. U. No 216, item. 1600).
2) Amendments to the text of the single law have been announced in the Dz. U. 2006 r. No. 170, pos. 1217, 2007 Nr. 88, pos. 587, Nr 99, poz. 665, Nr 127, poz. 880, Nr 191, poz. 1373 and Nr. 247, pos. 1844, 2008 Nr 145, pos. 914, Nr 199, pos. 1227, Nr 206, poz. 1287, Nr 210, pos. 1321 i Nr 227, poz. 1505, of 2009 Nr 18, pos. 97, Nr 31, poz. 206, Nr 160, pos. 1276 and No. 161, pos. 1279 and 2010 Nr 75, poz. 474, No. 106, pos. 675, Nr 119, poz. 804 and No. 121, pos. 809.
3) This Regulation was preceded by the Ordinance of the Minister of Regional Development of 11 October 2007. on the granting of regional investment aid in the framework of regional operational programmes (Dz. U. Nr 193, poz. 1399 and 2008 No. 111, item. 713 and No. 224, pos. 1483), which is repealed with effect from the date of entry into force of this Regulation on the basis of art. 11 of the Act of 7 November 2008. to amend certain laws in connection with the implementation of the Structural Funds and the Cohesion Fund (Dz. U. No 216, item. 1370).
[ 1] § 11 par. 1 point 2 in the wording set by § 1 point 1 of the Ordinance of the Minister of Regional Development of 26 November 2013 amending the Regulation on the granting of regional investment aid in the framework of regional operational programmes (Journal of Laws pos. 1431). The amendment came into force on 4 December 2013.
[ 2] § 11 par. 1 point 3 in the wording set by § 1 point 1 of the Regulation of the Minister of Regional Development of 26 November 2013 amending the Regulation on the granting of regional investment aid in the framework of regional operational programmes (Journal of Laws pos. 1431). The amendment came into force on 4 December 2013.
[ 3] § 23 para. 1 point 1 in the wording set by § 1 item 2 of the Ordinance of the Minister of Regional Development of 26 November 2013 amending the Regulation on the granting of regional investment aid in the framework of regional operational programmes (Journal of Laws pos. 1431). The amendment came into force on 4 December 2013.
[ 4] § 23 para. 1 point 2 in the wording set by § 1 item 2 of the Ordinance of the Minister of Regional Development of 26 November 2013 amending the Regulation on the granting of regional investment aid in the framework of regional operational programmes (Journal of Laws pos. 1431). The amendment came into force on 4 December 2013.
[ 5] § 24 in the wording set by § 1 item 3 of the Ordinance of the Minister of Regional Development of 26 November 2013 amending the Regulation on the granting of regional investment aid in the framework of regional operational programmes (Journal of Laws pos. 1431). The amendment came into force on 4 December 2013.
