52022PC0268

EUROPEAN COMMISSION

Brussels, 1.6.2022

COM(2022) 268 final

2022/0181(NLE)

Proposal for a

COUNCIL IMPLEMENTING DECISION

on the approval of the assessment of the recovery and resilience plan for Poland

{SWD(2022) 161 final}

2022/0181 (NLE)

Proposal for a

COUNCIL IMPLEMENTING DECISION

on the approval of the assessment of the recovery and resilience plan for Poland

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Regulation (EU) 2021/241 of the European Parliament and of the Council of 12 February 2021 establishing the Recovery and Resilience Facility 1 and in particular Article 20 thereof,

Having regard to the proposal from the European Commission,

Whereas:

(1)The COVID-19 outbreak has had a disruptive impact on the economy of Poland. In 2019, the gross domestic product (GDP) per capita of Poland was 44,3% of the Union average. The real GDP of Poland declined by 2,2% in 2020 and increased by 3,6% cumulatively in 2020 and 2021. Long standing aspects with an impact on medium-term economic performance include low levels of private investment and innovation; significant labour and skill shortages in the economy; and an unpredictable and burdensome regulatory environment.

(2)On 9 July 2019 and on 20 July 2020, the Council addressed recommendations to Poland in the context of the European Semester. In particular, the Council recommended Poland to take all necessary measures to effectively address the economic impact of the pandemic, while safeguarding medium-term fiscal sustainability; to improve the efficiency of public spending; and to improve the resilience, accessibility and effectiveness of the health system. The Council also recommended Poland to ensure the adequacy of future pension benefits and the sustainability of the pension system; to increase labour market participation by improving access to childcare and long-term care; to remove remaining obstacles to more permanent types of employment while enhancing flexible and short-time working arrangements; to better target social benefits; to foster quality education and skills, especially through adult learning; to improve digital skills and further promote the digital transformation. Moreover, the Council recommended to strengthen the innovative capacity of the economy; and to focus investment on the green and digital transition, in particular on digital infrastructure, clean and efficient production and use of energy, and sustainable transport, contributing to a progressive decarbonisation of the economy, taking into account regional disparities. In addition, the Council recommended to secure access to finance and liquidity for companies and to foster the economic recovery by front-loading mature public investment projects and promoting private investment. Finally, the Council recommended to improve the regulatory environment, in particular by strengthening the role of consultations of social partners and public consultations in the legislative process, as well as to enhance the investment climate by safeguarding judicial independence. Having assessed progress in the implementation of these country-specific recommendations at the time of submission of the recovery and resilience plan ('RRP'), the Commission finds that the recommendations on effectively addressing the economic impact of the pandemic have been fully implemented.

(3)On 3 May 2021, Poland submitted its national RRP to the Commission, in accordance with Article 18(1) of Regulation (EU) 2021/241. That submission followed a consultation process, conducted in accordance with the national legal framework, involving local and regional authorities, social partners, civil society organisations, youth organisations and other relevant stakeholders. National ownership of the RRPs underpins their successful implementation and lasting impact at national level and credibility at European level. Pursuant to Article 19 of Regulation (EU) 2021/241, the Commission has assessed the relevance, effectiveness, efficiency and coherence of the RRP, in accordance with the assessment guidelines set out in Annex V to that Regulation.

(4)The RRPs should pursue the general objectives of the Recovery and Resilience Facility established by Regulation (EU) 2021/241 (the 'Facility') and of the European Union Recovery Instrument set up by Council Regulation (EU) 2020/2094 in order to support the recovery in the aftermath of the COVID-19 crisis. They should promote the Union’s economic, social and territorial cohesion by contributing to the six pillars referred to in Article 3 of Regulation (EU) 2021/241.

(5)The implementation of the Member States’ RRPs will constitute a coordinated effort involving reforms and investments across the Union. Through coordinated and simultaneous implementation and the implementation of cross-border and multi-country projects, such reforms and investments will mutually reinforce each other and generate positive spillovers across the Union. Therefore, about one third of the impact of the Facility on Member States' growth and job creation will come from spillovers from Member States.

Balanced response contributing to the six pillars

(6)In accordance with Article 19(3), point (a), of and Annex V, criterion 2.1, to Regulation (EU) 2021/241, the RRP represents to a large extent (Rating A) a comprehensive and adequately balanced response to the economic and social situation, thereby contributing appropriately to all of the six pillars referred to in Article 3 of that Regulation, taking the specific challenges faced by and the financial allocation for the Member State concerned into account.

(7)The RRP envisages a balanced set of reforms and investments addressing both the impact of the COVID-19 pandemic and the key structural challenges that Poland faces. It presents a strategy for promoting a more competitive and resilient economy, supporting economic growth in line with EU’s climate and digital priorities and increasing the quality of life in Poland, notably through investments in renewable energy sources and energy efficiency, sustainable mobility, healthcare, digital technologies, and research and innovation. The RRP focuses on six key policy areas: green transition, digitalisation, health, competitiveness and innovation, sustainable transport, and the quality of institutions.

(8)The green transition and digital transformation of the economy are at the core of the RRP’s policy response. The envisaged green reforms and investments aim at increasing renewable energy production, including onshore, photovoltaics and offshore energy, smart grids and renewable and low-carbon hydrogen, and energy efficiency, improving air quality and developing sustainable transport. The digital reforms and investments focus on broadband infrastructure, in particular in rural areas, developing e-services, including in the health care system, enhancing e-competences in education and training and strengthening national cybersecurity.

(9)The RRP includes a number of relevant measures to improve the business environment and investment climate in Poland. The envisaged reforms aim to reduce the administrative and regulatory burden to businesses, to improve public finance management, as well as to enhance the role of public consultations in the law-making process, which is expected to improve regulatory quality and stability. The plan also aims to raise the standard on certain aspects of judicial protection, thereby contributing to improving the investment climate. Smart and sustainable growth is expected to be achieved also through various measures in the area of research and innovation, and by improving the dissemination of innovative solutions through education and training.

(10)The RRP contributes to addressing a number of challenges to enhance territorial and social cohesion, mainly through efforts to modernise and increase access to hospital care, by addressing labour market challenges through improvements in vocational education and training and lifelong learning, and finally through investments in transport. The RRP also includes various measures that are expected to enhance the resilience of the health and social system, for instance through hospital reforms, efforts to address labour market segmentation and long-term care, and investments in social housing. Finally, a significant part of the RRP is dedicated to policies for the next generation, in particular by digitalising education and training systems and improving the labour market relevance of skills.

Addressing all or a significant subset of challenges identified in country specific recommendations

(11)In accordance with Article 19(3), point (b), of and Annex V, criterion 2.2, to Regulation (EU) 2021/241, the RRP is expected to contribute to effectively addressing all or a significant subset of challenges (Rating A) identified in the relevant country-specific recommendations addressed to Poland, including fiscal aspects thereof, or challenges identified in other relevant documents officially adopted by the Commission in the context of the European Semester.

(12)The recommendations related to the immediate fiscal policy response to the pandemic and the recommendation to achieve the medium-term budgetary objective in 2020 can be considered to fall outside the scope of Poland’s RRP due to the lapsing of the corresponding budgetary period, but Poland has generally responded adequately and sufficiently to the immediate need to support the economy through fiscal means in 2020 and 2021, in line with the general escape clause of the Stability and Growth Pact.

(13)The RRP includes an extensive set of mutually reinforcing reforms and investments that contribute to effectively addressing all or a significant subset of the economic and social challenges outlined in the country-specific recommendations addressed to Poland by the Council in the European Semester in 2019 and in 2020, notably concerning investment needs in digitalisation and the green transition, as well as increasing labour market participation and labour market relevance of education and training.

(14)Significant reforms and investments in the energy sector are expected to support the production and use of renewable energy and alternative fuels, improve energy efficiency and adapt the economy to climate change. The measures contained in the RRP are also expected to contribute to improving the innovative capacity of the Polish economy, moving it up in the value chain, and accelerating the green and digital transitions by supporting increased automation, the development and diffusion of environmental technologies and enhanced cooperation between science and industry.

(15)Measures also respond to the impact and risks from the COVID-19 pandemic in the area of healthcare as well as the pre-existing challenges faced by the Polish healthcare system, notably by a reform of public hospitals ensuring improvements in accessibility, effectiveness and efficiency of healthcare and long-term care, development of digital health services, support to the pharmaceutical sector and for specialised medical science research and analysis. This is likely to strengthen the resilience of the health system, especially in view of the lessons learnt from the pandemic and the importance of access to supply of medicines.

(16)The RRP presents a balanced response to recommendations to improve digital skills and promote the digital transformation of companies, public administration, as well as schools and vocational education. The RRP promotes digital skills for various population groups and aims at establishing the governance skills development in Poland. As for the digital transformation of the public administration, a series of projects and legislative changes are expected to promote the digitalisation of administrative processes, which in turn is expected to boost the digitalisation of companies. Substantial investments in a better integration of Information and Communications Technologies (ICT) in schools are set to enhance teaching and learning, as well as to support resilience and digital inclusion in education. The plan also contributes to addressing important challenges to improve the labour market relevance of skills and increase adult learning with targeted measures, in particular through the creation of sectoral skills centres, in close cooperation with economic sectors and accompanied by reforms to embed them in the vocational education and training system. With a focus on digital and green skills, those efforts are expected to contribute to better matching education and training with the needs of the modern economy.

(17)The RRP includes actions that aim at addressing the challenges of sustainability of transport, with specific measures to improve road safety, decarbonisation of road transport, including through the promotion of electromobility and hydrogen-powered transport, sustainable urban mobility, the modal shift towards railways, and intermodal transport. A road safety reform and an investment linked to it aim at promoting the enforcement of safety rules and the protection of vulnerable people, thereby progressing towards Poland’s 2030 target of reducing the number of deaths and serious injuries from road accidents by 50% 2 . The decarbonisation of road transport is expected to be promoted by incentives for zero-emission vehicles and fiscal or financial measures in line with the polluter pays principle, and investments in clean public transport with focus on sustainable urban mobility. The reforms and investments in railways are focused on TEN-T sections and zero-emission rolling stock equipped with the European Rail Traffic Management System (ERTMS), as well as the promotion of single e-ticketing.

(18)The RRP also includes measures aimed at addressing the challenges related to the adequacy of pension benefits and the sustainability of the pension system, as well as challenges linked to labour market participation and segmentation. They are to be addressed by increasing the quality and availability of childcare, with a review and subsequent reform to improve long-term care policies, with tax incentives to prolong careers and increase the effective retirement age as well as via a reform to increase social protection under various work contracts.

(19)Finally, the RRP is expected to contribute to addressing challenges related to the investment climate, notably with regard to the Polish judicial system as well as decision- and law-making processes. Reforms aim to improve the legislative process, mainly by enhancing the use of public consultations and impact assessments in the law-making process to ensure more structural involvement of stakeholders and experts in law-making. Furthermore, the RRP aims to strengthen the independence and impartiality of courts. It also aims to remedy the situation of judges affected by the decisions of the Disciplinary Chamber of the Polish Supreme Court in disciplinary cases and judicial immunity cases, with a view to their reinstatement following positive review proceedings by the new Chamber, to be conducted without delay.

Contribution to growth potential, job creation and economic, social and institutional resilience

(20)In accordance with Article 19(3), point (c), of and Annex V, criterion 2.3, to Regulation (EU) 2021/241, the RRP is expected to have a high impact (Rating A) on strengthening the growth potential, job creation, and economic, social and institutional resilience of Poland, contributing to the implementation of the European Pillar of Social Rights, including through the promotion of policies for children and youth, and on mitigating the economic and social impact of the COVID-19 crisis, thereby enhancing the economic, social and territorial cohesion and convergence within the Union.

(21)Simulations by the Commission services show that the RRP, together with the rest of measures of the European Union Recovery Instrument, has the potential to increase the GDP of Poland by between 1,1% and 1,8% by 2026, not including the possible positive impact of structural reforms, which can be substantial. Public investments are expected to provide a boost to aggregate demand in the short to medium term, improving the cyclical position of the Polish economy, and thereby contributing to a swift recovery. The focus of investments on digitalisation, sustainable infrastructure, and renewable energy projects is particularly beneficial in this respect, supporting the green and digital transition and the long-term sustainability of the economy.

(22)In the medium to long-term, public investments together with the planned reforms may be expected to help address the current potential growth challenges and develop the economy’s capacity to innovate. This is expected to help the Polish companies to move up in global value chains. The implementation of the RRP is therefore expected to raise the quality of potential output and to have a lasting impact on the economic performance of Poland. Most of this long-term effect stems from measures increasing the competitiveness of the Polish economy, enhancing the development and diffusion of innovation, improving the quality of regulation, and supporting businesses, in particular SMEs.

(23)The RRP include measures that aim at improving the resilience of the labour market, by improving the quality and adequacy of the functioning of labour market institutions, reaching out to and activating older workers or people from disadvantaged groups through upskilling and reskilling programmes, promoting flexible forms of employment, contributing to improving the labour market participation of women through more flexible forms of employment, including remote work, and increasing access to and quality of early childhood education and care. The RRP also envisages incentives to remain active in the labour market after reaching the statutory retirement age. Those actions are in line with the principles of the European Pillar of Social Rights to support inclusive growth. Efforts to improve the labour market relevance of education and training are expected to be carried out through measures boosting human capital development and improving the matching of skills and qualifications required by the labour market, also in the context of new technologies. The digitalisation policy for education is expected to contribute to preparing children and youth for the information society. Dedicated measures relate to strengthening vocational education and training, lifelong learning and supporting schools to prepare for the digital and green transformation, and coordinating regional education and training policies to ensure that all parts of the country adapt to modern labour market needs.

(24)The RRP includes various interventions to contribute to the implementation of the European Pillar of Social Rights through policies for children and the youth. Reforms and investments are expected to improve access to quality childcare for children below the age of three, and promoting the development of vocational education and training, higher education and lifelong learning via the establishment of sectoral skills centres and a better coordination of skills policies. In addition, the RRP focuses on the modernisation of schools, including by setting up science, technology, engineering, and mathematics (STEM) laboratories, which is expected to ensure the continuous adaptation to current learning challenges, in particular digitalisation.

(25)Measures to foster the green and digital transitions are expected to make the Polish economy more innovative and sustainable and be conducive to social resilience by bridging the divide between urban and rural areas. In particular, investments in the development of network infrastructure are expected to cover gaps ('white spots’) in broadband access and the development of 5G technology in rural areas. Investments in sustainable urban transport are expected to accelerate the green transition of cities by implementing sustainable urban mobility plans and developing zero-emission public transport in cities and at regional level. Investments in low and zero-emission rolling stock for bus connections in areas with poor transport accessibility are expected to help remote regions to centres of economic activity.

Do no significant harm

(26)In accordance with Article 19(3), point (d), of and Annex V, criterion 2.4, to Regulation (EU) 2021/241, the RRP is expected to ensure that no measure (Rating A) for the implementation of reforms and investment projects included in the RRP does significant harm to environmental objectives within the meaning of Article 17 of Regulation (EU) 2020/852 of the European Parliament and of the Council 3 (the principle of 'do no significant harm').

(27)Poland has conducted an assessment of the measures of the RRP in accordance with the methodology set out in the Commission’s Technical guidance on the application of ‘do no significant harm’ under the Recovery and Resilience Facility Regulation (2021/C 58/01) 4 . The potential harmful environmental impact of all relevant measures is expected to be addressed through relevant milestones and targets, ensuring that the applicable environmental criteria are met. Investments in gas-fired cogeneration and heat source replacement are expected to meet the greenhouse gas intensity thresholds specified in the Commission’s Technical guidance. Investments in hydrogen technologies are expected to comply with the greenhouse gas emission threshold set out in the Commission Delegated Regulation to Regulation (EU) 2020/852 of the European Parliament and of the Council 5 . Support to the installation of gas-fired boilers is expected to be deployed as part of wider renovation programmes. Road and rail rolling stock is expected to be subject to strict fuel efficiency requirements. Those requirements are reflected in milestones and targets for the respective measures.

(28)Particular attention has been paid to measures whose impact on environmental objectives warrants close scrutiny. For measures that involve the support for water management measures in rural areas, Poland is expected to favour climate-change resilient and nature-based solutions. Poland is expected to further ensure that no significant harm to the environment is done by excluding from the support any investment having a significant impact on the status of water bodies or negative effects on nature. This aims in particular to avoid any significant impact on the relevant water bodies that would jeopardise or delay the objective of reaching a good status. It also aims to ensure that protected habitats and species are not negatively impacted by the measures.

Contribution to the green transition including biodiversity

(29)In accordance with Article 19(3), point (e), of and Annex V, criterion 2.5, to Regulation (EU) 2021/241, the RRP contains measures that contribute to a large extent (Rating A) to the green transition, including biodiversity, or to addressing the challenges resulting therefrom. The measures supporting climate objectives account for an amount which represents 42,7% of the RRP's total allocation calculated in accordance with the methodology set out in Annex VI to that Regulation. In accordance with Article 17 of that Regulation, the RRP is consistent with the information included in the National Energy and Climate Plan 2021-2030.

(30)Reforms and investments in renewable energy sources, aimed notably at significantly increasing the capacity of onshore wind and photovoltaics, removing regulatory barriers to the development of new onshore wind capacity, developing offshore wind capacity, hydrogen technologies and alternative fuels are expected to help Poland achieve its 2030 climate and energy objectives in view of its long-term transition to a climate-neutral economy. The energy efficiency measures in the plan, including an ambitious programme of building renovations, combined with a phase-out of public support for individual coal heaters, as well as an industry decarbonisation scheme, are also expected to significantly help Poland achieve its climate and energy targets. A comprehensive package of reforms and investments in transport is expected to support electro-mobility, clean public transport of passengers, modal shift towards zero-emission railways, intermodal transport of goods, as well as road safety.

(31)Reforms and investments related to sustainable water management in rural areas are expected to help address the challenges Poland faces with respect to climate adaptation and to the low water retention and water shortages, including drinking water shortages. They are expected to contribute to increasing biodiversity and the adaptation capacity of rural areas to the effects of climate change, in particular drought. The measures for climate mitigation may also be beneficial to the preservation of biodiversity, as they are expected to rely on solutions restoring biodiversity.

Contribution to the digital transition

(32)In accordance with Article 19(3), point (f), of and Annex V, criterion 2.6, to Regulation (EU) 2021/241, the RRP contains measures that contribute to a large extent (Rating A) to the digital transition or to addressing the challenges resulting from it. The measures supporting digital objectives account for an amount which represents 21,3% of the RRP's total allocation calculated in accordance with the methodology set out in Annex VII to that Regulation.

(33)Reforms and investments in the public administration, the economy and society envisaged in the RRP are expected to contribute to the digital transformation of the country. These include improving connectivity, updating laws and infrastructures of the public administration systems, introducing electronic structured invoices and significantly improving the cybersecurity systems in the government and the crucial economic sectors. The digital transformation of the public administration is expected to incentivise the private sector to propel the digital transformation of companies.

(34)Reforms and investments foreseen in the area of general and vocational education and training, skills and lifelong learning are expected to promote skills relevant for the labour market and facilitate the digital and green transitions, while narrowing the digital divide with more equal access to digital infrastructure, equipment and skills in schools and among the population. They are also expected to contribute to a broader digitalisation of the education system and the development of digital skills of teachers, civil servants, citizens with insufficient digital literacy and disadvantaged groups or people at risk of social exclusion.

Lasting impact

(35)In accordance with Article 19(3), point (g), of and Annex V, criterion 2.7, to Regulation (EU) 2021/241, the RRP is expected to have a lasting impact on Poland to a large extent (Rating A).

(36)Poland’s RRP is expected to have a lasting impact in many policy areas as well as on public administration and institutions. Notably, an ambitious reform to reduce administrative and regulatory burden, a spatial planning reform, and reforms to improve the quality of law-making by increasing the role of impact assessments and by ensuring better involvement of stakeholders in the policy and law-making process are expected to have a lasting impact on the quality of public administration. Furthermore, reforms aimed to create a regulatory framework for the development of renewable energy sources, in particular onshore and offshore wind farms, are expected to have a lasting impact on the decarbonisation of the Polish economy. Reforms in health care are expected to enhance the effectiveness and efficiency of the health care system and improve access to health services. Reforms on the labour market are expected to increase labour market participation, increase social protection and reduce segmentation. Reforms to in the areas of vocational education and training, higher education and lifelong learning are set to have a lasting effect on the labour market relevance of skills and on providing opportunities for workers to adjust to labour market transitions.

(37)Various investments are set to support and enhance the impact of reforms in Poland’s RRP. Sizeable investments in renewable energy, in particular off-shore wind farms with accompanying infrastructure, and in sustainable transport (such as investments in zero-emissions mobility, sustainable urban mobility and railways to promote modal shift) are expected to contribute to the decarbonisation of the Polish economy. Investments in large-scale thermal modernisation and renovation are expected to help improve air quality and alleviate energy poverty, contributing to just transition and ensuring higher living standards. Improving access to internet in rural areas and investments in cybersecurity and digital skills are expected to contribute to the digital transformation. An ambitious anti-smog programme and investments in sustainable transport are expected to allow for achieving better air quality, with a lasting impact on lowering emissions and improving quality of life. Healthcare reforms are supported by investments in hospitals and other care facilities. Investments in sectoral skills centres have the potential to achieve a lasting impact on the labour market relevance of skills provision. The lasting impact of the RRP can also be enhanced through synergies between the RRP and other programmes, including those financed by the cohesion policy funds, in particular by addressing in a substantive manner territorial challenges and promoting a balanced development.

Monitoring and implementation

(38)In accordance with Article 19(3), point (h), of and Annex V, criterion 2.8, to Regulation (EU) 2021/241, the arrangements proposed in the RRP are adequate (Rating A) to ensure effective monitoring and implementation of the RRP, including the envisaged timetable, milestones and targets, and the related indicators.

(39)The plan includes milestones and targets linked to reforms and investments associated request for non-repayable support, and to the additional reforms and investments associated request for loans. The milestones and targets are clear and realistic, and the proposed indicators are relevant, acceptable and robust. Milestones and targets are also relevant for measures already completed which are eligible under Article 17(2) of Regulation (EU) 2021/241. The satisfactory fulfilment of these milestones and targets over time is required to justify a disbursement request. Poland has a comprehensive implementation system. The Ministry of Funds and Regional Policy, as the central coordinating body for the RRP and its implementation is responsible for overall coordination, monitoring and reporting and is the single point of contact for the Commission. This body is also responsible for drawing-up of the payment requests, management declarations and summary of audits. Audits will be carried out by the National Revenue Administration, in particular by the Department of Public Funds Audit at the Ministry of Finance and 16 tax administration chambers (regional offices) in the country. Individual ministries, central government authorities and other entities mandated by the competent ministries will be responsible for the implementation of reforms and investments under the RRP. Poland will use a repository system for the monitoring and control of the RRP and also for collecting, storing and ensuring access to data in accordance with Article 22(2)(d) of Regulation (EU) 2021/241.

(40)Member States should ensure that financial support under the Facility is communicated and acknowledged in line with Article 34 of Regulation (EU) 2021/241. Technical support may be requested under the Technical Support Instrument established by Regulation (EU) 2021/240 of the European Parliament and of the Council 6 to assist Member States in the implementation of their RRPs.

Costing

(41)In accordance with Article 19(3), point (i), of and Annex V, criterion 2.9, to Regulation (EU) 2021/241, the justification provided in the RRP on the amount of the estimated total costs of the RRP is to a medium extent (Rating B) reasonable and plausible, is in line with the principle of cost efficiency and is commensurate to the expected national economic and social impact.

(42)Poland has provided cost estimates for all types of measures of the RRP, which entail a cost. Overall, the methodology and the assumptions used to reach the cost estimates are clear and understandable, very often based on previous projects financed by the cohesion policy funds. In some cases, details on the methodology and assumptions used to make the cost estimates are limited, hindering a full positive assessment of the cost estimates. Poland has also provided detailed supporting documentation for most types of interventions to underpin the justification and the evidence of the cost estimates. Poland has provided sufficient information and assurance to ensure that the costs of the RRP are not covered by other Union financing. Finally, the estimated total cost of the RRP is in line with the principle of cost-efficiency and is commensurate to the expected national economic and social impact.

Protection of the financial interests of the Union

(43)In accordance with Article 19(3), point (j), of and Annex V, criterion 2.10, to Regulation (EU) 2021/241, the arrangements proposed in the RRP and the additional measures contained in this Decision are adequate (Rating A) to prevent, detect and correct corruption, fraud and conflicts of interests when using the funds provided under that Regulation, and the arrangements are expected to effectively avoid double funding under that Regulation and other Union programmes. This is without prejudice to the application of other instruments and tools to promote and enforce compliance with Union law, including for preventing, detecting and correcting corruption, fraud and conflicts of interest, and for protecting the Union budget in line with Regulation (EU, Euratom) 2020/2092 of the European Parliament and of the Council 7 .

(44)In accordance with Article 20(5), point (e), of Regulation (EU) 2021/241, milestones linked to the protection of the financial interests of the Union should be set out in order to ensure compliance with Article 22 of that Regulation. The satisfactory fulfilment of those milestones is expected to guarantee the adequacy of the internal control system, in accordance with Article 19(3), point (j), of Regulation (EU) 2021/241. Taking into account that effective judicial protection is a prerequisite for the functioning of an internal control system, milestones are set out for a reform strengthening the independence and impartiality of courts, a reform to remedy the situation of judges affected by the decisions of the Disciplinary Chamber of the Supreme Court in disciplinary cases and judicial immunity cases, with a view to their reinstatement following positive review proceedings by the new Chamber, to be conducted without delay, and a reform ensuring an effective audit and control of the RRP, including protection of the financial interests of the Union. Taking into account that those milestones should be established also on the basis of Article 20(5), point (e), of Regulation (EU) 2021/241 to ensure the protection of the financial interests of the Union and the establishment of an adequate control system before any payment under the Facility is authorised by the Commission, Poland should fulfil those milestones before the submission of the first payment request and no payment under the Facility may be made before their fulfilment. This requirement is without prejudice to the obligation of Poland to comply at any time with its obligations under Union law, in particular Article 19(1) of the Treaty on the European Union (‘TEU’), as interpreted by the Court of Justice of the European Union, which constitutes a key component of the EU acquis.

(45)To strengthen the independence and impartiality of courts and judges established by law in accordance with Article 19 TEU, all disciplinary cases relating to judges should be transferred from the current Disciplinary Chamber of the Polish Supreme Court to another chamber of the same Court meeting the requirements of independence, impartiality and being established by law, as set out in Article 19(1) TEU. This means, inter alia, that the personal composition of this new chamber should be significantly different from the composition of the Disciplinary Chamber.

(46)To ensure that courts and judges are impartial and independent and established by law, in accordance with Article 19 TEU, any judge, on request of a party to the case or on their own motion, should be able to initiate the verification whether a court meets the requirements of being independent, impartial and ‘being established by law’, and this verification is expected not to be classified as a disciplinary offence. This entails that, when raising such an issue in a concrete case, any judge should neither be submitted to a disciplinary procedure nor have their immunity lifted for having assessed compliance with these requirements, including by taking into consideration the circumstances in which the appointment of another judge took place. No provisions of national law are expected to undermine this principle.

(47)To the same end, the discretionary designation of competent disciplinary courts for cases concerning judges should be circumscribed, based on objective criteria.

(48)The assessment of the reform of the judiciary is based solely on the description of the measure in the plan and does not rely on any legislative proposals that are subject to legislative procedures in Poland. Therefore, the satisfactory fulfilment of the milestones of this Decision should be assessed based on the law in force at the time of the submission of the first payment request.

(49)This Decision, approving the positive assessment of the RRP by the Commission, in particular on the corresponding milestones on the reform of the judiciary, is without prejudice to any ongoing and future infringement proceedings and, more generally to the obligation of Poland to comply with Union law and, in particular, the rulings of the Court of Justice.

(50)Poland has indicated that the information system for the European Structural and Investment Funds will be used also for the purposes of the RRF. A specific milestone should ensure that the information system for monitoring the implementation of the RRF is put in place and operational by the time of the first payment request. In accordance with Article 20(5), point (e), of Regulation (EU) 2021/241, Poland should implement this measure in order to comply with Article 22 of that Regulation and confirm the status of its implementation with the first payment request by means of a dedicated audit report. The system should include, as a minimum, the following functionalities: (a) ensure the collection of data and the monitoring of the achievement of milestones and targets; and (b) collect, store and ensure access to the data required by Article 22(2)(d)(i) to (iii) of Regulation (EU) 2021/241, pursuant to its Article 22(2)(e). Moreover, the system should provide all the necessary data for the use of the risk scoring and the data mining tool, Arachne, by the Polish authorities for the audits and controls of the RRP.

(51)The system for the implementation of the RRP in Poland is described in an appropriate way. It is coherently designed and based on robust processes and structures, so that roles and responsibilities of the actors for controls and audits are clear, relevant control functions are appropriately segregated and the independence of actors performing audits is ensured. The central coordinating body for the implementation of the RRP should be the Ministry of Funds and Regional Policy. Individual ministries, central government authorities and other entities mandated by the competent ministries will be responsible for the implementation of reforms and investments under the RRP and audits should be carried out by the national audit body. Management verifications are carried out by the institution responsible for the implementation of each measure.

(52)Specific measures should be implemented to check compliance with the rules relating to public procurement, and to protect the financial interests of the Union. The National Revenue Administration should carry out audits on an annual basis. However, frequency of audits relies on the frequency of the payment requests, in accordance with the audit strategy. The audits should cover the system established for the reporting on milestones and targets, the information system for monitoring the implementation of the RRF and audits of operations, including the conditions for sound financial management.

Coherence of the RRP

(53)In accordance with Article 19(3), point (k), of and Annex V, criterion 2.11, to Regulation (EU) 2021/241, the RRP includes to a high extent (Rating A) measures for the implementation of reforms and public investment projects that represent coherent actions.

(54)Reforms and investments have been linked to the priority areas identified in the RRP and, on this basis, they have been structured in six complementary components of the RRP. The overarching aim of the RRP is to increase the productivity of the Polish economy due to a higher level of investment, an improved business environment, digital transformation, energy transition and clean smart mobility, and increased labour supply and social capital based on the quality of education and skills. The plan responds comprehensively to the consequences of the COVID-19 crisis, as well as to a number of structural weaknesses of the Polish economy. In particular, in the area of clean energy production, sustainable transport and digitalisation, reforms and investments show a high degree of synergies and complementarity, for instance through reforms supporting the development of onshore and offshore wind farms and the development of low-carbon hydrogen technologies as well as promoting sustainable urban mobility and road safety. The same applies, to a certain degree, to reforms and investments in labour market and education, which are expected to increase labour market participation and modernise education and training. Some reforms are expected to have a cross-cutting impact on the quality and effectiveness of legislation in all areas, such as reforms in the law-making process. Complementarities with support under the cohesion policy funds are presented in the components of the RRP and summarised at the level of the plan.

Equality

(55)Poland’s RRP describes the impacts of the COVID-19 crisis and challenges related to gender equality and equal opportunities for all, in particular as regards labour market needs. The RRP contains specific measures to address those challenges, such as measures aiming to increase the quality and availability of childcare facilities to facilitate the labour market participation of women. Poland notes that a pre-screening of different projects was made on the basis of equality criteria and that certain projects that did not meet accessibility criteria for persons with disabilities or were otherwise not compliant with equality principles were not included in the RRP. Poland also notes that it is expected to be ensured that the principles of gender equality and equal opportunities for all are to be taken into account at every stage of the management and implementation of the RRP. Finally, the monitoring committee tasked with monitoring the effective implementation of the RRP will notably include representatives of bodies representing the civil society and promoting fundamental rights and non-discrimination.

Security self-assessment

(56)A security self-assessment has not been provided as it has not been considered appropriate by Poland, in accordance with Article 18(4), point (g), of Regulation (EU) 2021/241.

Cross-border and multi-country projects

(57)Poland plans a cross-border or multi-country project in the area of digitalisation. Specifically, under the framework of the Important Projects of Common European Interest (IPCEI), it intends to support investments through the Next Generation Cloud Infrastructure and Services project.

Consultation process

(58)Poland carried out stakeholder consultations through different platforms before the submission of its RRP. The public consultation of the RRP was launched on 26 February 2021 and lasted until 2 April 2021. In total, 5 275 contributions were made in a dedicated form on the government website. In addition, comments were voiced inter alia during three debates organised by the government and five public hearings led by social partners. The RRP was also discussed by the Joint Government and Local Government Commission (Komisja Wspólna Rządu i Samorządu Terytorialnego) and the Social Dialogue Council. As a result of the consultations changes were made to all components of the RRP.

(59)To ensure ownership by the relevant actors, it is crucial to involve all local authorities and stakeholders concerned, including social partners, throughout the implementation of the investments and reforms included in the RRP. Poland commits in a milestone to create a monitoring committee tasked with supervising the implementation of the measures under the RRP, composed of social partners and other relevant stakeholders.

Positive assessment

(60)Following the positive assessment of the Commission concerning Poland’s RRP with the finding that the RRP satisfactorily complies with the criteria for assessment set out in Regulation (EU) 2021/241, in accordance with Article 20(2) of and Annex V to that Regulation, this Decision should set out the reforms and investment projects necessary for the implementation of the RRP, the relevant milestones, targets and indicators, and the amount made available from the Union for the implementation of the RRP in the form of non-repayable financial and loan support.

Financial contribution

(61)The estimated total cost of the recovery and resilience plan of Poland is PLN 160 967 579 300, which equals EUR 35 363 500 000 on the basis of the EUR PLN ECB reference rate of 3 May 2021. As the RRP satisfactorily complies with the criteria for assessment set out in Regulation (EU) 2021/241 and, furthermore, as the amount of the estimated total costs of the RRP is higher than the maximum financial contribution available for Poland, the financial contribution allocated for Poland’s RRP should be equal to the total amount of the financial contribution available for Poland.

(62)In accordance with Article 11(2) of Regulation (EU) 2021/241, the calculation of the maximum financial contribution for Poland is to be updated by 30 June 2022. As such, in accordance with Article 23(1) of that Regulation, an amount for Poland not exceeding the maximum financial contribution referred to in Article 11(1), point (a), of that Regulation should be made available now for a legal commitment by 31 December 2022. Where necessary following the update of the maximum financial contribution, the Council, on a proposal from the Commission, should amend this Decision to include the updated maximum financial contribution, calculated in accordance with Article 11(2) of that Regulation, without undue delay.

(63)Furthermore, in order to support additional reforms and investments, Poland has requested loan support. The maximum volume of the loan requested by Poland is less than 6,8% of its 2019 gross national income in current prices. The amount of the estimated total costs of the RRP is higher than the combined financial contribution available for Poland and the requested loan support.

(64)The support to be provided is to be financed from the borrowing by the Commission on behalf of the Union on the basis of Article 5 of Council Decision (EU, Euratom) 2020/2053 8 . The support should be paid in instalments once Poland has satisfactorily fulfilled the relevant milestones and targets identified in relation to the implementation of the RRP.

(65)This Decision should be without prejudice to the outcome of any procedures relating to the award of Union funds under any Union programme other than the Facility or to procedures relating to distortions of the operation of the internal market that may be undertaken, in particular under Articles 107 and 108 of the Treaty on the Functioning of the European Union. It does not override the requirement for Member States to notify instances of potential State aid to the Commission under Article 108 of that Treaty,

HAS ADOPTED THIS DECISION:

Article 1
Approval of the assessment of the RRP

The assessment of the RRP of Poland on the basis of the criteria provided for in Article 19(3) of Regulation (EU) 2021/241 is approved. The reforms and investment projects under the RRP, the arrangements and timetable for the monitoring and implementation of the RRP, including the relevant milestones and targets and the additional milestones and targets related to the payment of the loan, the relevant indicators relating to the fulfilment of the envisaged milestones and targets, and the arrangements for providing full access by the Commission to the underlying relevant data are set out in the Annex to this Decision.

Article 2
Financial contribution

1.The Union shall make available to Poland a financial contribution in the form of non-repayable support amounting to EUR 23 851 681 924 9 . An amount of EUR 20 270 784 381 shall be available to be legally committed by 31 December 2022. If the update provided for in Article 11(2) of Regulation (EU) 2021/241 results in an updated maximum financial contribution for Poland that is equal to or more than EUR 23 851 681 924, a further amount of EUR 3 580 897 543 shall be available to be legally committed from 1 January 2023 until 31 December 2023. If the update provided for in Article 11(2) of Regulation (EU) 2021/241 results in an updated maximum financial contribution for Poland that is less than EUR 23 851 681 924, the difference between the updated maximum financial contribution and the amount of EUR 20 270 784 381 shall be available to be legally committed in accordance with the procedure set out in Article 20(8) of Regulation (EU) 2021/241 from 1 January 2023 until 31 December 2023.

2.The Union financial contribution shall be made available by the Commission to Poland in instalments in accordance with the Annex to this Decision. The instalments may be disbursed by the Commission in one or several tranches. The size of the tranches shall be subject to the availability of funding.

3.The release of instalments in accordance with the financing agreement shall be conditional on available funding and a decision by the Commission, taken in accordance with Article 24 of Regulation (EU) 2021/241, that Poland has satisfactorily fulfilled the relevant milestones and targets identified in relation to the implementation of the RRP. In order to be eligible for payment, Poland shall complete the milestones and targets no later than 31 August 2026, subject to the entry into force of the legal commitments referred to in paragraph 1.

Article 3
Loan support

1.The Union shall make available to Poland a loan amounting to a maximum of EUR 11 506 500 000.

2.The loan support shall be made available by the Commission to Poland in instalments in accordance with the Annex to this Decision. The instalments may be disbursed by the Commission in one or several tranches. The size of the tranches shall be subject to the availability of funding.

3.The release of instalments in accordance with the Loan Agreement shall be conditional on available funding and a decision by the Commission, taken in accordance with Article 24 of Regulation (EU) 2021/241, that Poland has satisfactorily fulfilled the additional milestones and targets covered by the loan and identified in relation to the implementation of the RRP. In order to be eligible for payment, Poland shall complete the additional milestones and targets no later than 31 August 2026.

Article 4
Addressee

This Decision is addressed to the Republic of Poland.

Done at Brussels,

For the Council

The President

(1)

OJ L 57, 18.2.2021, p. 17.

(2)

Council conclusions of 8th June 2017 on road safety - endorsing the Valletta Declaration of March 2017.

(3)

Regulation (EU) 2020/852 of the European Parliament and of the Council of 18 June 2020 on the establishment of a framework to facilitate sustainable investment, and amending Regulation (EU) 2019/2088 (OJ L 198, 22.6.2020, p. 13).

(4)

Commission Notice Technical guidance on the application of ‘do no significant harm’ under the Recovery and Resilience Facility Regulation (2021/C 58/01), OJ C 58, 18.2.2021, p. 1.

(5) Commission Delegated Regulation (EU) 2021/2139 of 4 June 2021 supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council by establishing the technical screening criteria for determining the conditions under which an economic activity qualifies as contributing substantially to climate change mitigation or climate change adaptation and for determining whether that economic activity causes no significant harm to any of the other environmental objectives; C/2021/2800 final.

(6) Regulation (EU) 2021/240 of the European Parliament and of the Council of 10 February 2021 establishing a Technical Support Instrument (OJ L 57, 18.2.2021, p. 1).

(7) Regulation (EU, Euratom) 2020/2092 of the European Parliament and of the Council of 16 December 2020 on a general regime of conditionality for the protection of the Union budget (OJ L 433 I, 22.12.2020, p. 1).

(8)

Council Decision (EU, Euratom) 2020/2053 of 14 December 2020 on the system of own resources of the European Union and repealing Decision 2014/335/EU, Euratom (OJ L 424, 15.12.2020, p. 1).

(9) This amount corresponds to the financial allocation after deduction of Poland’s proportional share of the expenses of Article 6(2) of Regulation (EU) 2021/241, calculated in accordance with the methodology of Article 11 of that Regulation.

Top

EUROPEAN COMMISSION

Brussels, 1.6.2022

COM(2022) 268 final

ANNEXES

to the

Proposal for a Council Implementing Decision

on the approval of the assessment of the recovery and resilience plan for Poland

{SWD(2022) 161 final}

ANNEX

SECTION 1: REFORMS AND INVESTMENTS UNDER THE RECOVERY AND RESILIENCE PLAN

1. Description of Reforms and Investments

A. COMPONENT A: ‘RESILIENCE AND COMPETITIVENESS OF THE ECONOMY’

This component of the Polish Recovery and Resilience plan contributes to addressing several challenges related to the resilience and competitiveness of the Polish economy. The first overarching challenge is linked to the investment climate and business environment, which have been hindered in recent years by regulatory deficiencies, burdensome administrative requirements and procedures, and frequent changes to key laws. Second, Poland has yet to increase its innovation capacity to upgrade its growth model from cost-competitiveness towards sustainability and higher value-added activities. Total Research and Development (R&D) expenditure remains low at 1,4% of GDP vs. 2,3% in the EU in 2020. Although business expenditure on R&D has more than quadrupled in the past ten years, it remains below the EU average. Third, the digital transformation and other economic transitions require efforts to improve the labour market relevance of skills and modernisation of vocational education and training. Fourth, women, older people, persons with disabilities, and those with lower qualifications participate in the labour market much less than in many other EU countries. This results from several factors, including a limited access to childcare and long-term care, as well as a low statutory and effective retirement age. Moreover, labour market flexibility is limited by special pension regimes and a lack of flexibility in working-time arrangements. Finally, the share of temporary employment contracts remains high, even though it has been consistently declining.

The main objective of the component is to boost investment, increase productivity, and enhance the competitiveness and resilience of the Polish economy. To that end, the component aims at the following: i) strengthen the sustainability and adequacy of the fiscal framework; ii) reduce regulatory and administrative burden to businesses and entrepreneurs; iii) support the digital and green transition and the resilience of key sectors of the economy, including the agri-food sector; iv) improve the innovation ecosystem; v) foster the labour market relevance of skills and improve lifelong learning; vi) increase labour market participation and increase the effective retirement age; vii) improve access to and the quality of childcare for children below the age of 3 and viii) increase the effectiveness of public employment services.

The component addresses the following Country-Specific Recommendations issued for Poland in the framework of the European Semester in 2019 and 2020, notably: Country Specific Recommendations 3, 2019 and 4, 2020 related to improving the investment climate and regulatory environment, in particular by strengthening the role of public consultations in the legislative process. The component further addresses: Country-Specific Recommendations 1, 2019 and 1, 2020 regarding improving the efficiency of public spending and the budgetary process as well as supporting through public measures the economic recovery; Country-Specific Recommendation 2, 2019 related to the adequacy of future pension benefits and the sustainability of the pension system, in particular by taking measures to increase the effective retirement age, as well as to take steps to increase labour market participation, including by improving access to childcare and long-term care, and remove remaining obstacles to more permanent types of employment, and finally through measures to increase the labour market relevance of skills and improve lifelong learning; Country-Specific Recommendation 3, 2019 by strengthening the innovative capacity of the economy, including by supporting research institutions and their closer collaboration with business.

It is expected that no measure in this component does significant harm to environmental objectives within the meaning of Article 17 of Regulation (EU) 2020/852, taking into account the description of the measures and the mitigating steps set out in the recovery and resilience plan in accordance with the DNSH Technical Guidance (2021/C 58/01).

A.1. Description of the reforms and investments for non-repayable financial support

Sub-component A1 – Reducing the impact of COVID-19 on businesses

A1.1 Reform of the fiscal framework

The overarching objective of the reform is to increase the transparency and efficiency of public spending. To that end, the reform aims at: (i) enabling a more efficient management of public funds; (ii) enhancing the accountability in the management of public funds; (iii) increasing the sustainability of public finances and preventing an unsustainable increase of expenditure.

The reform shall consist of the implementation of two legislative measures. First, the Act on Public Finances shall be amended by including a new classification system, a new model of budget management and a redefined medium-term budgetary framework. A new budgetary system shall be established as a result of the amendment. Secondly, the Act on Public Finances shall be amended by extending the scope of the Stabilising Expenditure Rule to more units of general government, specifically special-purpose funds.

The implementation of the reform shall be completed by 31 March 2025.

A1.2 Reduce regulatory and administrative burden

The overarching objective of the reform is to reduce the administrative and regulatory burden affecting businesses in Poland, as well as to foster private investment, particularly in SMEs. To that end, the reform aims at (i) simplifying administrative and legal procedures, (ii) minimising legal requirements for businesses and entrepreneurs, (iii) speeding up decision-making, (iv) providing the right conditions for businesses to invest, especially in less developed regions; and (v) facilitating the communication between citizens and businesses with public authorities.

The reform shall consist of two legislative packages. The first one (‘Legal shield’: Tarcza prawna) shall introduce the following legal provisions: (i) make electronic procedures the dominant channel for dealing with at least eight administrative and legal procedures, including submissions of declarations by tourist operators and entrepreneurs to the Insurance Guarantee Fund; (ii) simplify administrative procedures, in particular related to the seafarer’s professions and trade and commerce of alcoholic beverages; (iii) reduce the use of the two-instance procedure in at least ten procedures related in particular to geological resources; (iv) limit the number of documents and formalities required in administrative procedures in, for example, spatial planning and construction processes; and (v) prolong the deadlines for certain administrative procedures, for instance, for registering a car bought in another Member State.

The second legislative package shall amend the ‘Investment Zone Act’ (‘Polska Strefa Inwestycji’) to increase the number of areas defined as ‘special economic zones’ in Poland and create a new model for granting financial support to businesses undertaking activities in special economic zones, mainly in the form of tax breaks and subsidies for the purchasing of investment land.

The implementation of the reform shall be completed by 31 December 2023.

A1.2.1 Investments for enterprises in products, services and competences of employees and staff related to the diversification of activities

The overarching objective of this investment is to support the resilience of SMEs and micro-enterprises in the sectors most affected by the COVID-19 pandemic in Poland, namely in the sectors of HoReCa, tourism and culture. To that end, the investments shall aim to encourage the upscaling and diversification of the activities carried out by SMEs and micro-enterprises in these sectors.

The investment shall consist of the implementation of the following three types of activities:

-Investments in the design and production of their goods and services, such as: (i) purchase of machinery and equipment necessary to launch new products / services; (ii) construction works, including the construction of new production lines; (iii) investments related to the green transition, particularly to encourage waste prevention by design, recycling/reuse of waste and to implement renewable energy solutions;

-Consulting services for the implementation of projects;

-Upskilling/reskilling employees by providing training in the field of new IT solutions, new technologies, customer needs analysis, information / data management, as well as risk-management.

The measure shall ensure a balanced implementation of all the types of projects described, considering both the specific needs of beneficiaries and the objectives of the RRF Regulation.

The implementation of the investment shall be completed by 30 June 2026.

A1.2.2 Support for the preparation of investment sites for investments of key importance for the economy

The overarching objective of this investment is to expand the number of investment sites in Poland, i.e. areas zoned and built for the purpose of industrial and business development. To that end, the investment shall build at least 4200 hectares of investment areas.

The investments shall consist of (i) land consolidation and – in exceptional cases – land acquisition, (ii) the construction of necessary infrastructure, including the construction of facilities for businesses to carry out their activities, (iii) the construction of utilities infrastructure, namely water, gas and energy connections, (iv) as well as the provision of technical support to regional and local authorities. The investment shall largely take place in medium-sized cities lagging behind in terms of economic development.

It is expected that this measure does not do significant harm to environmental objectives within the meaning of Article 17 of Regulation (EU) 2020/852, taking into account the description of the measure and the mitigating steps set out in the recovery and resilience plan in accordance with the DNSH Technical Guidance (2021/C 58/01). This includes, inter alia, that:

-at least 70% (by weight) of the non-hazardous construction and demolition generated on the construction site shall be prepared for re-use, recycling and other material recovery, including backfilling operations using waste to substitute other materials, in accordance with the waste hierarchy and the EU Construction and Demolition Waste Management Protocol 1 .

-The construction of transmission and distribution infrastructure of gaseous fuels shall, at the time of construction, enable the transport of renewable and low-carbon gases.

-The construction of new buildings shall be in compliance with the Near Zero-Energy Buildings, as set out in the Energy Performance of Buildings Directive (Directive 2018/844/EU).

-The eligibility criteria for projects to be part of the investment sites shall exclude the following list of activities: (i) activities related to fossil fuels, including downstream use 2 , (ii) activities under the EU Emission Trading System (ETS) achieving projected greenhouse gas emissions that are not lower than the relevant benchmarks 3 ; (iii) activities related to waste landfills, incinerators 4 and mechanical biological treatment plants 5 ; and (iv) activities where the long-term disposal of waste may cause harm to the environment. The terms of reference shall additionally require that only activities that comply with relevant EU and national environmental legislation may be selected.

-Finally, the investment sites shall ensure that adequate safeguards are in place to avoid harm to the biodiversity objective. In particular, the establishment of the investment sites shall be carried out in full compliance with the EIA Directive (Directive 2014/52/EU), the Habitats Directive (Directive 92/43/EEC), and the Birds Directive (Directive 2009/147/EC).

The implementation of the investment shall be completed by 31 December 2025.

A1.3 Land-use planning reform

The overarching objective of the reform is to create a stable and predictable investment climate for the construction sector, as well as fight the uncontrolled spread of buildings into peri-urban areas, especially in the largest cities. To that end, the aim of the reform is to (i) streamline existing legislation and improve the legal framework for land-use planning at municipal level; (ii) create transparent and clear rules for land development at municipal level, in particular by providing access to clear, digital and reliable information on the development of land in municipalities; (iii) enhance the participation of stakeholders and social partners in the drafting of municipal general plans.

The reform shall consist of the adoption of a new law on spatial planning. Among others, the law shall: (i) introduce a requirement for all municipalities to prepare and adopt a long-term strategy related to land development in the municipality; (ii) introduce a requirement for all municipalities to prepare and adopt general spatial development plans, to be converted into local legislation, which shall lay down the general rules for building in the municipal area and be based on the municipality's long-term strategy related to land-development; (iii) introduce a requirement that obliges investors to carry out additional projects for the benefit of the municipality when building new development projects, with a view to, inter alia, reduce the development of housing without a sufficient provision of services; (iv) define the process in which stakeholders may participate in the drafting of strategies and general plans in municipalities.

The implementation of the reform shall be completed by 31 March 2023.

A1.3.1 Implementation of the land-use planning reform

The investment shall aim to support the implementation of the new spatial planning reform set out in reform A.1.3 of Component A. The investment aims to provide support to municipalities for the preparation of development strategies and general development plans with the objective that all municipalities in Poland adopt new general spatial development plans. The investment shall consist of three types of actions: (i) provision of technical support for the preparation of development plans; (ii) provision of educational material to municipalities (such as webinars and handbooks); (iii) provision of targeted training for planners involved in the development of general plans in municipalities, with a view to train at least 1700 staff.

The implementation of the investment shall be completed by 30 June 2026.

A1.4 Reform to improve the competitiveness and protection of producers/consumers in the agricultural sector

The overarching objective of the reform is to strengthen the position of consumers and producers in the agri-food supply chain with a view to enhance the investment and resilience of all actors in the agri-food sector, particularly SMEs and small producers. To that end, the reform aims at: (i) creating a set of principles and good practices in vertical relations in the agri-food supply-chain; (ii) improving the system of enforcement of contracts in the agri-food sector to prevent the exploitation of contractual advantages; and (iii) enhancing market transparency.

The reform shall consist of a new law to combat the unfair use of contractual advantages in the agri-food sector, which shall go beyond the Unfair Trading Practices Directive 2019/633. The reform shall consist of:

I.In addition to the list of Unfair Trading Practices set out in the Directive 2019/633, the reform shall introduce an open definition of unfair trading practices. In particular, such additional trading practices shall be identified as unfair by the Office of Competition and Consumer Protection (UOKiK) if (i) they are contrary to the requirements of good commercial conduct; (ii) and they materially distort or are likely to materially distort the interests of the other contract parties.

II.The reform shall protect all trading operators, including buyers of agricultural and food products.

The reform shall also include the drafting of a mid-term review of the new law, which shall include an assessment of whether the objectives have been achieved and identify avenues for action to tackle potential problems of implementation.

The implementation of the reform shall be completed by 30 June 2025.

A1.4.1 Investments to diversify and shorten the agricultural and food supply chain and build resilience of actors in the chain

The overarching objective of this investment is to enhance the competitiveness and resilience of the agri-food and fisheries sector in Poland. To that end, the investment aims to (i) support the green and digital transition in the agri-food and fisheries sector; (ii) shorten and build resilience on the agri-food and fishery and aquaculture supply chain, in particular by supporting local SMEs, small producers and fishermen; (iii) avoid food waste and address white spots and technical barriers related to food redistribution.

The investment shall consist of the following initiatives:

-Construction and modernisation of local storage and distribution centres, wholesale markets, local food markets and cooperatives, including the modernisation of logistics and ICT infrastructure.

-Support to SMEs and micro enterprises in agri-food processing, including in the fishery and aquaculture sector, which shall entail the purchase of machinery and equipment, including transport equipment, as well as the expansion and modernisation of plant infrastructure.

-Support to farmers and fishermen for the processing and marketing of agricultural and food products, including the construction and modernisation of infrastructure, and the purchase of new machinery and equipment for the processing, transport and storage of products. The support shall also include the organization of agri-food product sales on the internet along with the organization of deliveries.

-Support to charitable organisations in the agri-food sector for the modernisation of buildings, infrastructure, and equipment, including transport equipment. The support shall include the development of IT systems and digital applications.

-Support for agricultural producers to implement Agriculture 4.0 solutions. This includes the purchase of sensors, tables and digital equipment, as well as the purchase and maintenance of digital solutions, such as applications and software.

-Support to agricultural and fishery and aquaculture producers related to the green transition. This shall include the renovation of producers’ infrastructure, including the replacement of roofs that contain materials harmful to health or the environment, the thermal modernisation of buildings, the replacement of electrical and ventilation systems with energy-efficient ones, as well as the replacement of pole carriers impregnated with creosote in hop plantations.

This includes that:

-Trucks and other heavy-duty vehicles purchased shall only be zero-emission 6 , low-emission 7 , or LNG/CNG trucks running on biogas/biomethane. Special purpose vehicles shall comply with the same rules set out above. For those vehicles using biofuels, bioliquids and biomass fuels, the following conditions shall be met: (i) meets the sustainability and greenhouse gas emission savings criteria set out in Articles 29-31 and the rules on food and feed based biofuels set out in Article 26 of the Renewable Energy Directive (Directive 2018/2001/EU (REDII)), and related implementing and delegated acts; and (ii) provides assurance that exclusively REDII compliant biofuels, bioliquids and biomass fuels are used by the vehicles purchased under a scheme support by the RRF; and (iii) is complemented by ‘flanking measures’ that substantiate that the biofuels, bioliquids and biomass fuels share of the national mix is increased over time.

-All building renovations shall be done in compliance with the Energy Performance of Buildings Directive (Directive 2018/844/EU)

-Biogas energy production facilities shall meet the sustainability and greenhouse gas emission savings criteria set out in Articles 29-31 and the rules on food and feed-based biofuels set out in Article 26 of the Renewable Energy Directive (Directive 2018/2001/EU(REDII)), as well as related implementing and delegated acts.

The implementation of the investment shall be completed by 31 December 2025.

Sub-component A2 – Development of the National Innovation System: strengthening coordination, stimulating innovation capacity and cooperation between businesses and research organisations, including in environmental technologies

A2.1 Accelerating robotisation and digitalisation and innovation processes

The reform aims to strengthen demand for knowledge and innovation and their effective deployment in businesses, in the digital economy.

The reform shall consist of the introduction of tax system preferences for companies carrying out the digitisation process through investments in robotisation and digitalisation. The tax relief shall take the form of an extra tax cost deduction to support the purchase of robots.

The implementation of the reform shall be completed by 30 June 2022.

A2.1.1 Investments supporting robotisation and digitalisation in enterprises

The objective of this investment shall be to support projects involving the introduction of innovative solutions aimed at the digital transformation.

The investment shall consist of the digitalisation of business processes, supporting the transition towards Industry 4.0 with a particular focus on robotisation and operational technologies. The investment shall support the use of cloud technologies and artificial intelligence in the integration and management of manufacturing and business processes; implementation of smart production lines, construction of smart factories; the deployment of modern digital technologies that support the transition towards reducing environmental emissions (in particular greenhouse gases) and reducing the use of natural resources and environmental impact of manufacturing and business processes.

The implementation of the investment shall be completed by 30 June 2026.

A2.2 Creating the conditions for the transition to a circular economy model

The objective of the reform shall be to create an appropriate legal framework for the functioning of trade in secondary raw materials. The reform shall introduce end-of-waste regulations for key industrial waste (with the greatest economic potential), and the implementation of a definition of secondary raw material, which would facilitate the circulation and use of waste as secondary raw materials.

The reform shall consist of a framework for the development of the secondary raw materials market to facilitate the management of these materials, which shall result in a reduction of the exploitation of natural resources deposits, replacing natural materials and products. The reform shall lead to a reduction of waste storage on waste heaps.

The implementation of the reform shall be completed by 30 June 2024.

A2.2.1 Investments in the deployment of environmental technologies and innovation, including those related to circular economy

The objective of this investment shall be to support the use of secondary raw materials, including by funding, inter alia, research & development (R&D) infrastructure to develop technologies for the use of waste as secondary raw materials, with the aim of creating a more efficient economy.

The investment shall consist of two actions. The first action shall support projects awarded to SMEs to develop and implement green technologies related to the circular economy, resulting in improved material management, increased energy efficiency and a shift in philosophy of companies towards zero waste.

The implementation of the action shall be completed by 31 March 2025.

Under the second action, projects supporting the development of technologies contributing to the creation of a market for secondary raw materials shall be financed.

The implementation of the action shall be completed by 30 September 2025.

The selection of beneficiaries shall be undertaken in line with specified selection criteria following the principles of non-discrimination and transparency. Projects shall concern to the development and implementation or application of green industry solutions that are expected to result in an increase in energy efficiency in production and operational processes or reduction of waste from production and operational processes or re-using or recycling of waste or reduction of GHG emissions from production and operational processes. In order to ensure that the measure complies with the ‘Do no significant harm’ Technical Guidance (2021/C 58/01), the eligibility criteria contained in terms of reference for upcoming calls for projects shall exclude the following list of activities: (i) activities related to fossil fuels, including downstream use 8 ; (ii) activities under the EU Emission Trading System (ETS) achieving projected greenhouse gas emissions that are not lower than the relevant benchmarks 9 ; (iii) activities related to waste landfills, incinerators 10 and mechanical biological treatment plants 11 ; and (iv) activities where the long-term disposal of waste may cause harm to the environment.

A2.3 Providing the institutional and legal basis for the development of the unmanned aerial vehicles (UAVs)

The objective of the reform shall be to set up an entity to support the testing and implementation of new UAV-based solutions, in particular in urbanised areas.

The reform shall grant the Polish Air Navigation Services Agency the right to own equity in commercial companies and shall authorise it or its subsidiaries to conduct pilot projects supporting the implementation of business models and services based on UAVs. The Polish Air Navigation Services Agency shall also act as a provider of specialized services for UAVs within the planned network of competence centres.

The implementation of this reform shall be completed by 30 June 2023.

A2.3.1 Development and equipment of competence centres (specialist training centres, implementation support centres, observatories) and unmanned vehicle industry management infrastructure, as an ecosystem of innovation

The objective of this investment is to establish an integrated system of competence centres and pilot projects and infrastructure for unmanned vehicles.

The investment shall consist of the implementation of local centres and infrastructure for unmanned vehicles. Local centres and/or infrastructures shall be implemented in ten locations. The key elements of the supported project shall be terrestrial infrastructure, local data and traffic management centres along with digital services and producers implemented.

The second element of the investment shall consist of testing and implementing unmanned vehicle services in pilot projects carried out in individual competence centres. Pilot projects shall be implemented as part of specialised programmes in the areas of autonomous traffic coordination, key infrastructure facilities (ports and energy infrastructure), public order services (security and civil protection) and urban mobility.

The implementation of the investment shall be completed by 30 June 2026.

A2.4 Strengthening cooperation mechanisms between science and industry

The reform shall consist of two actions. The objective of the first action is to allow universities and research institutes to become shareholders in companies. This is expected to lead to greater interdisciplinary and flexibility of technology transfer.

The first action under this reform shall consist of broadening the categories of entities with which universities shall be able to establish special purpose vehicles. These shall be research institutes, institutes of the Polish Academy of Sciences and institutes of the Łukasiewicz Research Network. The reform shall allow for creation of special purpose vehicles designed specifically for commercialization of R&D results.

The implementation of this reform was to be completed by 31 March 2022.

The second action under this reform shall establish, for the research institutes and subordinated units under the supervision of the Ministry of Agriculture and Rural Development, rules for the use of laboratories, research infrastructure and knowledge transfer within science-science and science-business cooperation. The rules for granting aid shall follow the principles of non-discrimination and transparency.

The implementation of this reform was to be completed by 31 March 2022.

A2.4.1 Investment in the development of research capacities

The objective of this investment is to ensure closer cooperation among research and innovation institutions as well as between scientific institutions and the business sector. It shall contribute to increasing high-quality R&D results with high commercialisation potential.

This investment shall consist of the funding of research infrastructure within the Łukasiewicz Research Network, the Polish Roadmap for Research Infrastructure and within the agri-food institutes and subordinated units under the supervision of the Ministry of Agriculture and Rural Development.

In order to ensure that the measure complies with the ‘Do no significant harm’ Technical Guidance (2021/C 58/01), the eligibility criteria contained in terms of reference for upcoming calls for projects shall exclude the following list of activities: (i) activities related to fossil fuels, including downstream use 12 ; (ii) activities under the EU Emission Trading System (ETS) achieving projected greenhouse gas emissions that are not lower than the relevant benchmarks 13 ; (iii) activities related to waste landfills, incinerators 14 and mechanical biological treatment plants 15 ; and (iv) activities where the long-term disposal of waste may cause harm to the environment.

The following R&D&I actions under this investment shall be considered compliant with the ‘Do no significant harm’ Technical Guidance (2021/C 58/01): (i) those R&D&I actions under this investment resulting in technologically neutral outcomes at the level of their application; (ii) those R&D&I actions under this investment supporting alternatives with low environmental impacts for which these exist; or (iii) those R&D&I actions under this investment that are primarily focused on developing alternatives with the lowest possible environmental impacts in the sector for those activities for which no technologically and economically feasible low-impact alternative exists.

The implementation of the investment shall be completed by 31 December 2025.

Sub-component A3 – Education for the modern economy

A3.1 Workforce for the modern economy: improving the matching of skills and qualifications with labour market requirements due to the introduction of new technologies in the economy and the green and digital transformation

The main aim of the reform is to prepare the workforce for the modern economy and to improve the matching of skills and qualifications with labour market requirements, linked to the introduction of new technologies in the economy and the green and digital transformation.

This reform shall aim at establishing Sectoral Skills Centres and amending relevant legislation to provide targeted upskilling and reskilling services. The objective of the reform shall include supporting the cooperation of employers with vocational education providers, contributing to the dissemination of innovative solutions, and supporting innovation in vocational training. Inclusion of persons with disabilities shall also be addressed. As such, the Skills Centres shall complement the existing offer of secondary and higher vocational education and training and lifelong learning.

The reform shall include an amendment of the Education Law and the Teachers Charter. This shall follow a review process in close cooperation with social partners, regional authorities, sectors and other stakeholders. The amendment of the Education Law shall foresee a development plan for the Skills Centres’ Network, determine the place and role of Skills Centres in the education and training system, determine the conditions for the employment of staff in the Skills Centres, establish provisions for cyclical reviews to ensure supervision over their management and the sustainability after 2026, and adjust an existing governance system with tailored provisions on the governance of Skills Centres, including employers (including representatives of SMEs), social partners and other relevant stakeholders including regional and local authorities. It shall also include the establishment of financing arrangements (including after EU support ceases), training conditions, provisions for career guidance, and curricula, and it shall identify the types of training provided, the target groups, the types of qualifications and standards, quality assurance and verification mechanisms, and how the sectors shall be linked to the Skills Centres. The amendment to the Teachers’ Charter shall allow for the provision of continuous professional training by the Skills Centres to current vocational education teachers.

The reform shall also aim to adapt the coordination of vocational education and training, higher education and lifelong learning in the regions, with a view to creating sustainable and effective methods of cooperation and interaction between different stakeholders in the area of skills development that are part of the different governance structures (such as educational institutions, labour market institutions, enterprises and employers’ organisations, and local authorities).

This shall be achieved through the entry into force of amendments to several legislative acts, after a review process of existing coordination mechanisms, and in close cooperation with local and regional authorities. The reform shall identify rights and responsibilities of regions in the coordination of skills policies and influence the upskilling offers of lifelong learning institutions based on operationalised implementation programmes for the (national) Integrated Skills Strategy 2030 at regional level. These amendments shall include the legal establishment of Regional Coordination Teams (one in each Polish 'voivodeship’) coordinating vocational education and training policy, higher education and lifelong learning; a governance structure that incorporates responsibilities for regions and social partners; an obligation for adopting operationalised implementation programmes for the national Integrated Skills Strategy 2030 at regional level (one in each 'voivodeship’), and to update a programme every five years, and to ensure that the learning offer shall be adapted to the diagnosed skills needs. The amendments shall include provisions for the functioning of the Coordination Office (providing services for the Regional Coordination Teams), and an implementation plan for monitoring and evaluation.

The implementation of the reform shall be completed by 31 March 2025.

A3.1.1 Investments in modern vocational training, higher education and lifelong learning

The investment, linked to reform A3.1, shall aim at the actual creation and full functioning of the network of Sectoral Skills Centres to support the development of modern vocational training, higher education and lifelong learning. This shall include the creation of the Skills Centres and provision of vocational training courses and curricula, including for adults, students, young people, vocational education and training teachers, and employees. The investment shall not include the purchase of land.

For the provision of up- and re-skilling and training curricula in the Skills Centres, including certification of learning outcomes, 24 000 learners shall receive training in all Centres. Of these learners, at least 60% shall be adults (at least 25 years old – not including vocational education and training teachers); at least 20% of learners shall be young people (between 14 and 24 years old); at least 10% of learners shall be current vocational education and training teachers, who shall participate in the training in the first two years of operation of the Skills Centres (following the reform of the Teachers Act). Finally, each upskilling programme shall include at least a digital dimension and a green dimension, based on the best available knowledge and science. At least 90 sectoral organisations shall be included in the Skills Centres (for whom training shall be provided).

The investment shall also set up at least 14 functioning Regional Coordination Teams, with an overall objective to reach 16 Regional Coordination Teams (one for each ‘voivodeship’). These Teams shall coordinate policy in vocational education and training and lifelong learning. The investment shall include support and development of coordination mechanisms at central and regional level, as well as support for activities of the regional teams to perform their tasks.

In addition, with an overall objective to develop 16 operationalised implementation programmes at regional level (one for each 'voivodeship’), at least 14 operationalised implementation programmes at regional level shall be developed by the established Regional Coordination Teams for vocational education and training and lifelong learning. These shall be implementation programmes for the national Integrated Skills Strategy 2030 at regional level.

The implementation of the investment shall be completed by 30 June 2026.

Sub-component A4 – Increasing structural matching, efficiency and crisis resilience of the labour market

A4.1 Effective institutions for the labour market

The overarching objective of the reform is to increase the labour market participation with a view to contributing to higher productivity, crisis resilience and global competitiveness of the Polish economy. Another objective is to bring new flexibility and security in the Polish labour market. To that end, the reform aims at: (i) redesigning the way the public employment services operate and enhancing active labour market policies; (ii) easing the hiring process of foreign workers; (iii) easing recruitment procedures by implementing new provisions on electronic contracts; and (iv) exploring ways for enhancing the use of collective agreements and of a single labour contract.

The reform shall consist of new legislation on public employment services, on the employment of third country nationals, and on the electronic conclusion of certain job contracts. Moreover, the reform shall consist of an adoption of a new standards and performance framework on the functioning and coordination of the public employment services. A consultation process of social partners on the potential for collective agreements and a comprehensive study on the potential role of a single labour contract shall be conducted. Relevant legal changes, as identified in the consultation and in the study, shall be implemented.

The implementation of the reform shall be completed by 30 September 2024.

A4.1.1 Investment in support of labour market institution reform

The overarching objective of this investment is to increase the capacity of the public employment services to support the functioning of the labour market. To that end, the investment shall aim to digitise services and tools used by the public employment services, to train the staff of the public employment services, and to carry out an information campaign on the new services offered by the public employment services, also to their first-time future users.

The investments shall consist of (i) digitalisation of public employment services’ processes and (ii) training courses for the public employment services’ staff, (iii) developing new standards.

The implementation of the investment shall be completed by 30 June 2025.

A4.2 Reform to improve the labour market situation of parents by increasing access to high-quality childcare for children up to the age of three

The overarching objective of the reform is to ease the access to childcare facilities for children up to the age of three and to ensure high education and quality standards for childcare services. To that end, the aim of the reform is to (i) streamline the management of domestic and external funds for creation and functioning of the childcare facilities; (ii) implement a stable long-term domestic financing of the childcare services for children up to the age of three; as well as (iii) implement a set of binding minimum education and quality standards for childcare facilities.

The reform shall consist of the adoption of an amendment to the law on the care of children up to three years of age and of setting up a dedicated multi-annual programme for the creation and functioning of the childcare facilities. Among others, the amendment shall bring together the management of three distinct financing sources for the creation and functioning of childcare facilities: domestic financing, European Social Fund+ and the Recovery and Resilience Facility. The reform shall also consist of designing a relevant scheme and ensuring sufficient funds to set up a stable long-term domestic financing of childcare services for children up to the age of three. Finally, the reform shall consist of carrying out a strategic review of existing care and educational standards for children under three years of age, developing relevant educational guidance and supports for childcare facilities, and implementing relevant legal changes based on this review with a view to setting up a set of binding minimum education and quality standards for childcare facilities to ensure the high quality of education and care from an early age.

The implementation of the reform shall be completed by 30 June 2024.

A4.2.1 Support for childcare facilities for children up to three years of age (nurseries, children’s clubs) under Maluch+

The overarching objective of this investment is to increase the availability of childcare facilities up to the age of three by subsidising the costs of construction of childcare facilities and setting up a financing management system of childcare facilities for children up to the age of three. To that end, the investment shall aim to (i) implement an IT system to manage the financing and creation of childcare facilities for children up to the age of three, and to (ii) create new places in childcare facilities (nurseries, children’s clubs) for children up to three years of age.

The investment shall consist of a development and a rollout of an IT system to manage the financing and creation of childcare facilities for children up to the age of three. The system shall combine different sources of financing childcare (European funds, national financing from the central budget, local governments financing).

The investment shall also consist of the creation of 47500 new places in nurseries and children’s clubs through the construction of new facilities and the refurbishment (renovations and adaptations) of existing ones. Exceptionally, if needed, this may include the purchase of real estate and infrastructure (the purchase of land or premises).

A clear delineation between the funding from the Recovery and Resilience Facility and other European funding shall be respected.

The implementation of the investment shall be completed by 30 June 2026.

A4.3 Implementation of the legal framework for the development of the social economy

The overarching objective of the reform is to increase the professional activity rate of people at risk of social exclusion and to support the deinstitutionalisation of social services. To that end, the aim of the reform is to define in the legislation a framework for the functioning of social economy actors.

The reform shall consist of an adoption of a law on the social economy. The law shall define the basic rules related to this sector, including in particular the principles of functioning and supporting a social enterprise, new modes of cooperation between social economy entities and the local government in the implementation of social services, as well as the principles of policy coordination in the field of social economy development.

The implementation of the reform shall be completed by 30 June 2022.

A4.3.1 Investment support programmes making it possible, in particular, to develop activities, increase participation in the provision of social services, improve the quality of reintegration into social economy entities

The overarching objective of this investment is to maximise the impact of social economy entities in terms of social and professional reintegration of people at risk of social exclusion and to support the deinstitutionalisation of social services. To that end, the investment shall aim to help entities to obtain a social enterprise status and to maintain jobs in social economy entities.

The investment shall consist of the preparation and implementation of programmes providing grants to eligible entities. The targets to measure the achievement of the investment shall be (i) to grant the social enterprise status to 1400 entities and (ii) to provide financial support to at least 1000 social entities.

The selection of beneficiaries shall be undertaken in line with specified selection criteria that shall respect the principles of non-discrimination and transparency.

The implementation of the investment shall be completed by 31 December 2025.

A4.4 Making forms of employment more flexible and introducing remote work

The overarching objective of the reform is to make it easier to reconcile family and professional responsibilities and help people from groups with lower labour participation rates to find regular employment. To that end, remote work and flexible forms of organisation of working time shall be enshrined in the Labour Code.

The reform shall consist of the adoption of an amendment to the Labour Code. The amendment shall allow remote work anytime, and not only in extraordinary circumstances, and implement flexible forms of working time arrangements. The amendment shall also define several operational arrangements of remote and flexible work, including: (i) the possibility to work remotely outside the place of employment, based on arrangements between the worker and the employer, (ii) a definition of rules on the work tools to be provided by the employer, and (iii) the creation of a framework for health and safety principles applicable to the remote work.

The implementation of the reform shall be completed by 30 September 2022.

A4.4.1 Investments related to equipping workers/companies to work remotely

The overarching objective of this investment is to increase the productivity of micro, small and medium enterprises. To that end, the investment shall aim to equip companies and to train their employees for remote work.

The investment shall consist of the implementation of programmes providing advice and grants to eligible entities to better equip them for remote working practices. The target to measure the achievement of the investment shall be the provision of advice on digitalisation to at least 3000 companies and, if found necessary as an outcome of such advice, with the purchase of software / licenses and digital upskilling for staff. If the beneficiary had previously performed the above analysis, the grant may be used for the purchase of software / licenses and digital upskilling of staff.

The selection of beneficiaries shall be done under specified selection criteria following the principles of non-discrimination and transparency.

The implementation of the investment shall be completed by 30 June 2025.

A4.5 Extend careers and promote working beyond the statutory retirement age

The overarching objective of the reform is to increase workers’ ability and motivation to remain in the labour market beyond the retirement age. To that end, a tax incentive shall be implemented for those who reached the statutory retirement age but prefer to not retire and continue working. Within two years from the implementation of the tax incentive, a report to evaluate its effect on the effective retirement age shall be published.

The reform shall consist of the adoption of an amendment to the act on the personal income tax and of an evaluation of this measure. The amendment shall reduce as from 2023 the personal income tax for those who reached the statutory retirement age but do not want to retire and continue working. Workers falling into the first income tax bracket (PLN 85 528 in 2021) and earning no more than the average gross wage in the national economy in Poland shall be exempted from income tax. The personal income tax rate shall be reduced for other workers with higher earnings who reached the statutory retirement age but do not retire and continue working. Thanks to this tax incentive taxpayers shall earn additional amounts corresponding to the amount of unpaid income tax which is expected to incentivise them to extend their careers. Within two years from the introduction of the above measure, a report shall be completed to evaluate the effect of the amendments to the personal income tax on the effective retirement age. This shall analyse the impact on labour market participation, on the sustainability of the pension system, on public finances and on gender equality.

The implementation of the reform shall be completed by 31 December 2024.

A4.6 Increase labour market participation of certain groups by developing long-term care

The overarching objective of the reform is to increase the labour market participation of certain groups, in particular women, by developing the long-term care system in Poland. To that end, a strategic review of the long-term care system shall be performed and followed by relevant legislative changes.

The reform shall consist of the publication of an analysis of the long-term care system in Poland, followed by an amendment of relevant laws to implement the reform priorities as identified in this analysis. The analysis shall in particular explore the possible ways to integrate social and health long-term care, speed up the deinstitutionalisation of these services, put them under a single authority, reduce fragmentation of care provision, create a stable system of adequate financing of the long-term care services, especially the community-based and home care, and introduce a quality framework on long-term care services (requirements for staff, equipment, admission of long-term care providers to the market). The analysis shall also explore ways to revise the care-related benefits to enable continuing working. The analysis shall be done in consultation with relevant stakeholders, including social partners dealing with long-term care provisions, and local authorities. The reform priorities as identified in the analysis shall be implemented by an amendment of relevant laws as a part of the reform.

The implementation of the reform shall be completed by 31 December 2024.

A4.7 Limit the segmentation of the labour market

The overarching objective of the reform is to limit the segmentation of the labour market and increase the social security of certain workers. To that end, all civil-law work contracts shall be made subject to social security contributions, with the exception of mandate contracts concluded with secondary school students and students until 26 years of age.

The reform shall be implemented through a legal act ensuring that employment based on civil-law contracts is subject to social security contributions: pension, disability, accident and occupational disease and sickness benefits. Moreover, the rule according to which social security contribution is paid on the basis of minimum wage for civil-law contracts shall be abolished.

The implementation of the reform shall be completed by 31 March 2023.

A.2. Milestones, targets, indicators, and timetable for monitoring and implementation for non-repayable financial support

A1 – BUSINESS ENVIRONMENT

Seq. N°	Related Measure (Reform or Investment)	Milestone / Target	Name	Qualitative indicators (for milestones)	Quantitative indicators (for targets)			Indicative timeline for completion		Description of each milestone and target
					Unit of measure	Baseline	Goal	Quarter	Year
A1G	A1.1 Reform of the fiscal framework	Milestone	Development of a Concept Note on the Standardised Chart of Accounts integrated with budget classification	Publication on the Ministry of Finance website				Q1	2022	Publication of the Concept Note on the Biuletyn Informacji Publicznej (public information website) of the Ministry of Finance. The Concept Note shall present the description and set up of the new classification system.
A2G	A1.1 Reform of the fiscal framework	Milestone	Entry into force of an amendment to the Act on Public Finances prepared by the Ministry of Finance implementing the new budgetary system, including the new classification system, the new model of budget management and the redefined medium-term budgetary framework	Provision in the amendment to the Act on Public Finances indicating its entry into force				Q1	2025	Entry into force of an amendment to the Act on Public Finances in order to implement the new budgetary system, including the new classification system, the new model of budget management and the redefined medium-term budgetary framework. The new classification system shall integrate the existing budgetary classification and performance classification and shall link it with the standard chart of accounts. Transactions shall be recorded on the same basis, which is expected to improve the quality of data in budgetary, financial and statistical reporting. The new system shall include a number of separate segments along with data coding structures in these segments, which shall address the information needs of various users of the system.
A3G	A1.1 Reform of the fiscal framework	Milestone	Entry into force of an amendment to the Act on Public Finances extending the scope of the stabilising expenditure rule (SER) to include state special purpose funds	Provision in the amendment to the Act on Public Finances indicating its entry into force				Q3	2021	Entry into force of an amendment to the Act on Public Finances to extend the scope of the stabilising expenditure rule (SER). The assumed effects of the changes include covering a larger number of units of the general government (state special purpose funds) within the scope of the SER, which shall allow for increasing the transparency and efficiency of public finance management. The Ministry of Finance shall be responsible for the preparation of the amendment.
A4G	A1.1 Reform of the fiscal framework	Milestone	Review of the functioning of the stabilising expenditure rule in the years 2019-2023, with a view to: - assessing the effectiveness of the rule, including the application of the exit clause and the return clause - analysing the impact of changes in EU rules on the formula of the stabilising expenditure rule	Publication in the Biuletyn Informacji Publicznej of the Ministry of Finance website				Q1	2025	Publication of a review on the functioning of the stabilising expenditure rule (SER), with a special reference to its scope, after five years of its operation (2019-2023 review). The review shall be published on the Ministry of Finance website. The SER was introduced in 2013 as a tool supporting the conduct of fiscal policy. In 2018, the review of the functioning of the SER for the first five years was carried out. The next review shall cover the years 2019-2023. The analysis of the functioning of the SER shall allow for the preparation of recommendations, regarding among others meeting the targets and parameters of the SER formula and its scope.
A5G	A1.2 Further reducing regulatory and administrative burden	Milestone	Entry into force of a legislative package to reduce administrative burden to businesses and citizens	Provisions in the legislative package indicating its entry into force				Q2	2022	Entry into force of a legislative package that shall aim at eliminating legal barriers affecting the investment climate, in particular by: 1) Simplifying administrative and silent procedures in at least 12 procedures, in particular related to the seafarers professions and trade and commerce of alcoholic beverages; 2) Reducing the use of the two-instance procedure in at least 10 procedures, related in particular to geological resources; 3) Digitalising the way of dealing with requests in at least eight administrative procedures, related for example to the submission of declarations by tourist operators and entrepreneurs to the Insurance Guarantee Fund and the submission of applications for social benefits by students as well as regarding the geodetic proceedings; 4) Introducing other rationalisations of administrative procedures (such as the limitation of the number of documents or fewer formalities to accomplish) related in particular to introducing a number of improvements in the spatial planning process, in the construction process and in the land consolidation process; 5) Prolonging the deadline for the accomplishment of obligations of entrepreneurs and natural persons towards the administration in some cases of administrative procedures, for example prolonging from 30 to 60 days the deadline for registering a car bought in other Member States or prolonging the deadline for the use of the touristic voucher from 31 March 2022 to 30 September 2022.
A6G	A1.2 Further reducing regulatory and administrative burden	Milestone	Entry into force of an amendment to the Investment Zone Act	Provision in the amendment to the Investment Zone Act indicating its entry into force				Q4	2023	Entry into force of an amendment to the Polish Investment Zone Act, which shall: 1) increase the area of special economic zones in Poland by 30%; 2) define a new model for granting financial support to businesses undertaking activities in special economic zones, in the form of tax breaks and subsidies for the purchase of investment land. The new law shall be fully in line with the DNSH Technical Guidance (2021/C 58/01).
A7G	A1.2.1 Investments for enterprises in products, services and competences of employees and staff related to the diversification of activities	Target	T1 - Number of SMEs and micro-enterprises in the HoReCa, culture and tourism sectors that have modernised their business activities		Number	0	2500	Q2	2024	At least 2500 SMEs and micro-enterprises in the HoReCa, culture and tourism sectors have completed projects aimed at modernising their business activities. The projects shall include the following three types of activities: 1) Investments in the design and production of their goods and services, such as: (i) purchase of machinery and equipment necessary to launch new products / services; (ii) construction works, including the construction of new production lines; (iii) investments related to the green transition, particularly to encourage waste prevention, recycling/reuse of waste and to implement renewable energy solutions; 2) Consulting services for the implementation of projects; 3) Upskilling/reskilling employees by providing training in the field of new IT solutions, new technologies, customer needs analysis, information / data management, as well as risk-management. The investment shall ensure a balanced implementation of all the types of projects described in the target, considering both the specific needs of beneficiaries and the objectives of the RRF regulation. The investments under this measure shall be in full compliance with the DNSH Technical Guidance (2021/C 58/01).
A8G	A1.2.1 Investments for enterprises in products, services and competences of employees and staff related to the diversification of activities	Target	T2 - Number of SMEs and micro-enterprises in the HoReCa, culture and tourism sectors that have modernised their business activities		Number	2 500	5 000	Q2	2026	At least 5000 SMEs and micro-enterprises in the HoReCa, culture and tourism sectors have completed projects aimed at modernising their business activities. The projects shall include the following three types of activities: 1) Investments in the design, and production of their goods and services, such as: (i) purchase of machinery and equipment necessary to launch new products / services; (ii) construction works, including the construction of new production lines; (iii) investments related to the green transition, particularly to encourage waste prevention, recycling/reuse of waste and to implement renewable energy solutions; 2) Consulting services for the implementation of projects; 3) Upskilling/reskilling employees by providing training in the field of new IT solutions, new technologies, customer needs analysis, information / data management, as well as risk-management. The investment shall ensure a balanced implementation of all the types of projects described in the target, considering both the specific needs of beneficiaries and the objectives of the RRF regulation. The investments under this measure shall be in full compliance with the DNSH Technical Guidance (2021/C 58/01).
A9G	A1.2.2 Support for the preparation of investment sites for investments of key importance for the economy	Milestone	Adoption of the final selection of investment areas to be developed	Notification of the final selection of investment areas to be developed				Q4	2022	Adoption of the final selection of investment areas to be developed. Support under this investment shall consist of: 1) Provision of funds for land consolidation, including exceptionally for land acquisition; 2) Provision of funds to build necessary infrastructure, including the construction of production and storage facilities as well as utilities infrastructure (such as. water, gas, energy); 3) Provision of technical support to local and regional authorities. The Ministry of Development, Labour and Technology shall be responsible for preparing the criteria. When creating the criteria, the following characteristics shall be taken into account: a) preference shall be given to investment areas that are in the regions most affected by the COVID-19 pandemic, which shall be determined by the 2020 increase in the unemployment rate and the 2020 drop in gross domestic product; b) preference shall be given to investment areas that are in the most underdeveloped regions, which shall be determined by the 2019 level of gross domestic product per capita (lower GDP per capita meaning less developed) and the 2019 unemployment rate (higher unemployment rate meaning less developed); c) preference shall be given to areas that are in the regions with the highest environmental and climate investment needs; d) preference shall be given to those projects with the highest level of maturity. The criteria shall follow the principles of transparency and non-discrimination. The measure shall be implemented in full compliance with the DNSH Technical Guidance (2021/C 58/01). In particular compliance of supported investments with Articles 6(3) and 12 of the Habitats Directive, and Article 5 of the Birds Directive shall be ensured and, where necessary, an Environmental Impact Assessment (EIA) or screening shall be carried out, in accordance with the EIA Directive. All investment projects financed under this component which require an EIA decision shall comply with Directive 2011/92/EU as amended by Directive 2014/52/EU. Specifically, all new projects that require an EIA shall be authorised under the Act on the provision of information on the environment and its protection, public participation in environmental protection and environmental impact assessments, as amended by the Act of 30 March 2021 amending that Act and certain other acts. Provisions of the ‘Guidelines on remedial actions for projects co-financed by EU Funds affected by the infringement 2016/2046’, as communicated to Poland on 23 February 2021 (ref. Ares(2021)1423319), shall be taken into account for the implementation of all investment projects for which an environmental decision or a construction or development permit was requested or issued before the entry into force of the Act of 30 March 2021.
A10G	A1.2.2 Support for the preparation of investment sites for investments of key importance for the economy	Target	Hectares of developed investment areas		Number	14 860	17 660	Q4	2023	17 660 hectares of operational investment sites in Poland (2 800 new hectares). The construction of investment sites shall contain detailed selection criteria to ensure compliance with the ‘Do no significant harm’ Technical Guidance (2021/C 58/01) through the use of an exclusion list.
A11G	A1.2.2 Support for the preparation of investment sites for investments of key importance for the economy	Target	Hectares of developed investment areas		Number	17 660	19 060	Q4	2025	19 060 hectares of operational investment sites in Poland (4 200 new hectares). The construction of investment sites shall contain detailed selection criteria to ensure compliance with the ‘Do no significant harm’ Technical Guidance (2021/C 58/01) through the use of an exclusion list.
A12G	A1.3 Land-use planning reform	Milestone	Entry into force of a new act on spatial planning	Provision in the act on spatial planning indicating its entry into force				Q1	2023	Following a public consultation, entry into force of a new act on spatial planning which shall: 1) introduce a requirement for all municipalities to prepare and adopt a long-term strategy related to land development in the municipality; 2) introduce a requirement for all municipalities to prepare and adopt general spatial development plans, to be converted into local legislation, which shall lay down the general rules for building in the municipal area and be based on the municipality's long-term strategy related to land development ; 3) introduce a requirement that obliges investors to carry out additional projects for the benefit of the municipality when building new development projects, with a view to, inter alia, reduce the development of housing without a sufficient provision of services; 4) define the process in which stakeholders may participate in the drafting of strategies and general plans in municipalities.
A13G	A1.3.1 Implementation of the land-use planning reform	Milestone	Publication of a document that determines the allocation mechanism and indicative amount of support to be given to each municipality in Poland for the implementation of the land-use planning reform	Publication on the Ministry of Economic Development and Technology website				Q3	2022	Following a public consultation, publication of a document that determines the allocation mechanism and indicative amount of support that each municipality shall receive for the implementation of the land-use planning reform set out in milestone A12G. In particular, the document shall indicate the amount of support to be provided to each municipality and explain for which type of activities the support shall be used for. All municipalities in Poland shall receive support for the implementation of this measure. The amount of support to be allocated to each municipality shall take into account the population and area size of the municipality (more populated/extensive municipalities shall receive more support), while also considering the specific needs of municipalities.
A14G	A1.3.1 Implementation of land-use planning reform	Target	Staff from local authorities and spatial planners that completed a course on the new spatial planning law		Number	0	850	Q2	2024	At least 850 staff from local authorities and spatial planners have finished a course on the new spatial planning law set out in milestone A12G.
A15G	A1.3.1 Implementation of land-use planning reform	Target	Staff from local authorities and spatial planners that completed a course on the new spatial planning law		Number	850	1 700	Q2	2026	At least 1 700 staff from local authorities and spatial planners that have finished a course on the new spatial planning law set out in milestone A12G.
A16G	A1.3.1 Implementation of land-use planning reform	Target	Share of municipalities that adopted general spatial development plans		% (Percentage)	0	25	Q4	2024	At least 25% of municipalities have prepared and adopted a general spatial development plan, as required by the new law set out in milestone A12G.
A17G	A1.3.1 Implementation of land-use planning reform	Target	Share of municipalities that adopted general spatial development plans		% (Percentage)	25	100	Q2	2026	100% of municipalities have prepared and adopted a general spatial development plan, as required by the new law set out in milestone A12G.
A18G	A1.4 Reform to improve the competitiveness and protection of producers/consumers in the agricultural sector	Milestone	Entry into force of a new law to fight against the unfair use of contractual advantages in the agricultural and food trade sector	Provision in the new law to fight against the unfair use of contractual advantages in the agricultural and food trade sector indicating its entry into force				Q1	2022	Following a public consultation, entry into force of a new law to fight against the unfair use of contractual advantages in the agricultural and food trade sector, which shall: 1) give the basis for a better functioning of the food supply chain and endorse a set of principles on good practices in vertical relations in the food supply chain, as well as ensure a minimum harmonisation of standards as foreseen in the Directive (EU) 2019/633; 2) protect all trade transactions of agricultural and food products against unfair trade practices; 3) go beyond the Directive (EU) 2019/633 of the European Parliament and of the Council of 17 April 2019 on unfair trading practices in business-to-business relationships in the agricultural and food supply chain. This law goes beyond the Unfair Trading Practices Directive in the following ways: (a) While the Directive provides a closed list of Unfair Trading Practices, the new law shall, in addition to this list, introduce an open definition of unfair trading practices. In particular, such additional trading practices shall be identified as unfair by the Office of Competition and Consumer Protection (UOKiK) if (i) they are contrary to the requirements of good commercial conduct; (ii) and they materially distort or are likely to materially distort the interest of the other contract party; (b) While the Directive only protects suppliers of agricultural and food products, the new law shall protect all trading operators, including buyers of agricultural and food products. The reform shall allow the Office of Competition and Consumer Protection to investigate not only the cases submitted by market participants but to undertake its own investigations.
A19G	A1.4 Reform to improve the competitiveness and protection of producers/consumers in the agricultural sector	Milestone	Adoption of a mid-term review of the new law to fight against the unfair use of contractual advantages in the agricultural and food trade sector	Publication on the Office of Competition and Consumer Protection's website				Q2	2025	The review shall include an assessment of whether the objectives of the reform on unfair trade practices in the agri-food sector have been achieved and identify avenues for action to tackle potential problems of implementation.
A20G	A1.4.1 Investments to diversify and shorten the supply chain of agricultural and food products and build the resilience of the entities in the chain	Milestone	Adoption of criteria for the selection of beneficiaries for all the projects under this investment	Publication on the website of the Ministry of Agriculture and Rural Development and the Agency for Restructuring and Modernisation of Agriculture the adoption of the criteria for the selection of beneficiaries				Q1	2022	Following a public consultation, adoption of the criteria for the selection of beneficiaries for all the projects under this investment. The selection criteria shall follow the principles of non-discrimination and transparency. The selection criteria shall give preference to the areas of: (i) digitalisation; (ii) job creation; (iii) environmental protection and sustainable food production practices; (iv) the circular economy, including actions related to preventing food waste. The application and verification process shall be carried out by the Agency for Restructuring and Modernisation of Agriculture (ARMA), in order to ensure consistency, transparency, and prevent double funding.
A21G	A1.4.1 Investments to diversify and shorten the supply chain of agricultural and food products and build the resilience of the entities in the chain	Target	Distribution and storage centres that have been built or modernised and wholesale markets that have been modernised		Number	0	72	Q4	2025	At least 72 distribution and storage centres and wholesale markets (including cooperatives) built or modernised. The objective is to create a set of independent distribution and storage centres at the local level to diversify and shorten the food supply chain as well as to encourage more sustainable production practices in the agri-food sector, especially by preventing food waste. The investment shall consist of: (I)Construction or modernisation of buildings and relevant infrastructure, such as storage, packaging, loading and sale facilities, social amenities, and laboratories. Furthermore, the investments shall include the purchase of solar panels, and the construction of heat recovery installations, biomass furnaces, and refrigerants with a reduced or neutral impact on the environment. Modernisation of buildings shall also include investments for the thermo-modernisation of buildings, the construction of waste treatment facilities, and the construction of water and energy saving facilities. (II)Purchase and installation of machinery and equipment for the storage, sale, packaging, and transport of agri-food products (III)Purchase and installation of IT systems to support, storage and marketing of food products, including systems related to management and accounting. (IV)Purchase of new specialised means of transport for warehouse management (such as forklifts), and for the transport of agri-food products (such as tanks, silos, cold stores and isotherms). Transport equipment shall be purchased in full compliance with the DNSH Technical Guidance (2021/C58/01)). (V)Investments related to complying with certified quality management systems (VI)Upfront fees for patents and licenses. The investment shall ensure a balanced implementation of all the types of projects described in the target, considering both the specific needs of beneficiaries and the objectives of the RRF regulation. The investments shall be done in compliance with the DNSH Technical Guidance (2021/C 58/01), in particular with regards to requirements related to energy efficiency, transport equipment, renewable energy, and waste management.
A22G	A1.4.1 Investments to diversify and shorten the supply chain of agricultural and food products and build the resilience of the entities in the chain	Target	SMEs in the agri-food sector that completed projects to modernise their infrastructure and equipment		Number	0	400	Q4	2024	At least 400 SMEs in the agri-food and fisheries sector completed projects to modernise their infrastructure and equipment. The investments shall consist of the following type of activities: 1) Construction or modernisation of buildings and relevant infrastructure, such as production and storage facilities and laboratories. The support shall also cover green investments such as the construction of waste storage and management facilities, sewage treatment plants and biogas plants. Furthermore, the investments shall include the purchasing of solar panels, and the construction of heat recovery installations, biomass furnaces, and refrigerants with a reduced or neutral impact on the environment. 2) Purchase and installation of machinery and equipment for the storage, processing and sale of agri-food and fishery and aquaculture products. 3) Purchase and installation of IT systems to support production, storage and sale processes, including management and accounting. 4) Purchase of new zero or low-emission specialized means of transport for warehouse management (such as forklifts), and for the transport of agri-food and fishery and aquaculture products (such as tanks, silos, cold stores and isotherms). 5) Investments related to complying with certified quality management systems. 6) Upfront fees for patents and licenses. The investment shall ensure a balanced implementation of all the types of projects described in the target, considering both the specific needs of beneficiaries and the objectives of the RRF regulation. The investment shall be carried out in full compliance with the DNSH Technical Guidance (2021/C 58/01), in particular with regards to requirements related to energy efficiency, renewable energy, waste management and transport equipment.
A23G	A1.4.1 Investments to diversify and shorten the supply chain of agricultural and food products and build the resilience of the entities in the chain	Target	SMEs in the agri-food sector that completed projects to modernise their infrastructure and equipment		Number	400	800	Q4	2025	At least 800 SMEs in the agri-food and fisheries sector completed projects to modernise their infrastructure and equipment. The investment shall consist of the following type of projects: 1) Construction or modernization of buildings and relevant infrastructure, such as production and storage facilities and laboratories. The support shall also cover green investments such as the construction of waste storage and management facilities, sewage treatment plants and biogas plants. Furthermore, the investments shall include the purchasing of solar panels, and the construction of heat recovery installations, biomass furnaces, and refrigerants with a reduced or neutral impact on the environment. 2) Purchase and installation of machinery and equipment for the storage, processing and sale of agri-food and fishery and aquaculture products. 3) Purchase and installation of IT systems to support production, storage and sale processes, including management and accounting. 4) Purchase of new zero or low-emission specialized means of transport for warehouse management (such as forklifts), and for the transport of agri-food and fishery and aquaculture products (such as tanks, silos, cold stores and isotherms). 5) Investments related to complying with certified quality management systems. 6) Upfront fees for patents and licenses. The investment shall ensure a balanced implementation of all the types of projects described in the target, considering both the specific needs of beneficiaries and the objectives of the RRF regulation. The investment shall be carried out in full compliance with the DNSH Technical Guidance (2021/C 58/01), in particular with regard to requirements related to energy efficiency, renewable energy, waste management, and transport equipment.
A24G	A1.4.1 Investments to diversify and shorten the supply chain of agricultural and food products and build the resilience of the entities in the chain	Target	Charitable organisations in the food sector that completed projects to modernise their infrastructure and equipment		Number	0	50	Q4	2025	At least 50 charitable organisations in the food sector completed projects to modernise their infrastructure and equipment, with a view to encourage more sustainable food consumption patterns, especially by preventing food waste. The investments shall support the modernisation of infrastructure in charitable organisations including: 1) Construction and adaptation of existing buildings for the storage, preparation and distribution of food. 2) Purchase of cold reservoirs, refrigerators, freezers and power generators. 3) Purchase of machines, devices and equipment for the processing, storage, packaging and distribution of food products and meals. 5) Purchase of devices and IT applications for the management of logistic processes related to the distribution of food. 6) Purchase of specialized means of transport necessary for the collection and transport of food and warehouse management (such as food trucks, isotherm, forklifts and lifts). The investment shall ensure a balanced implementation of all the types of projects described in the target, considering both the specific needs of beneficiaries and the objectives of the RRF regulation. The investment shall be carried out in full compliance with the DNSH Technical Guidance (2021/C 58/01), in particular with regard to requirements related to energy efficiency, renewable energy, waste management, and transport equipment.
A25G	A1.4.1 Investments to diversify and shorten the supply chain of agricultural and food products and build the resilience of the entities in the chain	Target	Farmers and fishermen that completed projects to modernise their infrastructure and equipment, shorten food supply-chains and implement agriculture 4.0 solutions in production processes		Number	0	5 764	Q4	2023	At least 5 764 farmers and fishermen completed projects to modernise their infrastructure and equipment, with a view to increase their resilience to future crises and enhance sustainable patterns of production, shorten supply chains and support agriculture 4.0 technologies. The investments shall include: 1) Construction and modernisation of buildings and infrastructure for the processing of agricultural, fishery and aquaculture and food products by farmers. The support shall also include the replacement of materials harmful to the environment and health in buildings used for agricultural production; 2) Construction of heat recovery installations, biomass furnaces, and refrigerants with a reduced or neutral impact on the environment. The support shall also include the thermal modernisation of buildings, the construction of waste storage and management plants, sewage treatment plants and biogas plants, as well as the purchase of photovoltaic and solar panels. 3) Purchase and installation of machinery and equipment for the production, processing and storage of agricultural, fishery and aquaculture products by farmers. 4) Construction or modernisation of places for direct sale of local food products. This shall include the development, adaptation and building of premises for direct sale, as well as the purchase of relevant equipment such as refrigerators, freezers, and processing machines and devices. 5) Purchase and installation of IT systems and digital solutions related to agriculture 4.0 to support production, storage and sale processes for agri-food products. This shall include the purchase of machinery, equipment and software for these purposes, including sensors, IT equipment, and software applications. 6) Purchase of zero/low-emission specialized transport vehicles, such as refrigerator trucks, tank trucks, and isotherm trucks, to support door-to-door sale or transport of agri-food products. 7) Creation of online tools for the sale of agricultural, fishery, aquaculture and food products, as well as support for the organization of deliveries. 8) Upfront fees for patents and licenses. The investment shall ensure a balanced implementation of all the types of projects described in the target, considering both the specific needs of beneficiaries and the objectives of the RRF regulation. The investment shall be carried out in full compliance with the DNSH Technical Guidance (2021/C 58/01), in particular with regard to requirements related to energy efficiency, renewable energy, waste management, biodiversity and transport equipment.
A26G	A1.4.1 Investments to diversify and shorten the supply chain of agricultural and food products and build the resilience of the entities in the chain	Target	Farmers and fishermen that completed projects to modernise their infrastructure and equipment, shorten food supply-chains and implement agriculture 4.0 solutions in production processes		Number	5 764	11 527	Q4	2025	At least 11 527 farmers and fishermen completed projects to modernise their infrastructure and equipment, with a view to increase their resilience to future crises and enhance sustainable patterns of production, shorten supply chains, and support agriculture 4.0 technologies. The investments shall include: 1) Construction and modernisation of buildings and infrastructure for the processing of agricultural, fishery and aquaculture and food products by farmers. The support shall also include the replacement of materials harmful to the environment and health in buildings used for agricultural production; 2) Construction of heat recovery installations, biomass furnaces, and refrigerants with a reduced or neutral impact on the environment. The support shall also include the thermal modernisation of buildings, the construction of waste storage and management plants, sewage treatment plants and biogas plants, as well as the purchase of photovoltaic and solar panels. 3) Purchase and installation of machinery and equipment for the production, processing and storage of agricultural, fishery and aquaculture products by farmers. 4) Construction or modernisation of places for direct sale of local food products. This shall include the development, adaptation and building of premises for direct sale, as well as the purchase of relevant equipment such as refrigerators, freezers, and processing machines and devices. 5) Purchase and installation of IT systems and digital solutions related to agriculture 4.0 to support production, storage and sale processes for agri-food products. This shall include the purchase of machinery, equipment and software for these purposes, including sensors, IT equipment, and software applications. 6) Purchase of zero/low-emission specialized transport vehicles, such as refrigerator trucks, tank trucks, and isotherm trucks, to support door-to-door sale or transport of agri-food products. 7) Creation of online tools for the sale of agricultural, fishery, aquaculture and food products, as well as support for the organization of deliveries. 8) Upfront fees for patents and licenses. The investment shall ensure a balanced implementation of all the types of projects described in the target, considering both the specific needs of beneficiaries and the objectives of the RRF regulation. The investment shall be carried out in full compliance with the DNSH Technical Guidance (2021/C 58/01), in particular with regard to requirements related to energy efficiency, renewable energy, waste management, biodiversity and transport equipment.

A2 – INNOVATION

Seq. N°	Related Measure (Reform or Investment)	Milestone / Target	Name	Qualitative indicators (for milestones)	Quantitative indicators (for targets)			Indicative timeline for completion		Description of each milestone and target
					Unit of measure	Baseline	Goal	Quarter	Year
A27G	A2.1 Accelerating robotisation and digitalisation and innovation processes	Milestone	Entry into force of a new law for supporting the automation and digitisation and innovation of enterprises by introducing a tax relief for robotisation	Provision in the new law for supporting the automation and digitisation and innovation of enterprises indicating its entry into force				Q2	2022	A new law shall introduce a tax relief so that an entrepreneur shall be entitled to an additional write-off of part of the robotisation costs from the tax base at the end of the tax year. The tax relief shall be available to all entrepreneurs regardless of their size and place of business. The following costs shall be considered to be eligible: • costs of purchasing new robots, • machines and peripheral devices for robots functionally related to them • machines, devices and other things functionally related to robots, used to ensure ergonomics and work safety • machines, devices or systems for remote management, diagnosis, monitoring or servicing of robots • human-machine interaction devices for cobots or high- sensitivity robots • costs of intangible assets concerning fixed assets mentioned above • costs of training services concerning robots • fees referred to leasing agreement concerning fixed assets listed above, if after the end of the basic period of the leasing contract the ownership of the fixed assets is transferred to the taxpayer. It is expected that this measure does not do significant harm to environmental objectives within the meaning of Article 17 of Regulation (EU) 2020/852, taking into account the description of the measure and the mitigating steps set out in the recovery and resilience plan in accordance with the DNSH Technical Guidance (2021/C 58/01). In particular, the reform shall support low-impact investments which are technologically neutral at the level of their application.
A28G	A2.1.1 Investments supporting robotisation and digitalisation in enterprises	Target	T1 - Implementation of projects related to robotisation, artificial intelligence or digitalisation of processes, technologies, products or services		Number	0	6	Q4	2024	Number of fully implemented projects related to robotisation, artificial intelligence, or digitisation of processes, technologies, products or services. In particular, the projects shall cover at least one of the subjects listed: - the full implementation of innovative digital solutions, including digitalization of business processes, - supporting the transformation towards Industry 4.0 with particular emphasis on robotisation and operating technologies, - the use of cloud technologies and artificial intelligence in the integration and management of production and business processes, - the integration of particular elements of business processes, - the full implementation of Machine to Machine (M2M) communication technologies, use of the Industrial Internet of Things (IoT) with the application of advanced information processing methods, - the full implementation of intelligent production lines, construction of intelligent factories (Smart factory), - the creation of digital domain platforms and integration of existing domain systems, - the full implementation of dedicated systems that automate processes in the area of digital security with the use of cloud technologies and artificial intelligence, - the full implementation of modern digital workplaces. The project is expected to be directed mostly to large companies and their employees.
A29G	A2.1.1 Investments supporting robotisation and digitalisation in enterprises	Target	T2 - Implementation of projects related to robotisation, artificial intelligence or digitalisation of processes, technologies, products or services		Number	6	40	Q2	2026	Additional at least 34 fully implemented projects related to robotisation, artificial intelligence, or digitisation of processes, technologies, products or services meeting the requirements set out for the measure A28G.
A30G	A2.2 Creating the conditions for the transition to a circular economy model	Milestone	Entry into force of new legislation introducing changes to the legislative framework to enable trade in secondary raw materials	Provision in the new legislation indicating its entry into force				Q2	2024	The new legislation shall enable trade in selected secondary raw materials. The legislation shall enable the facilitated management of these materials, which shall result in a reduction of the exploitation of natural resources deposits, replacing natural materials and products, and shall reduce waste storage on waste heaps.
A31G	A2.2.1 Investments in the deployment of environmental technologies and innovation, including those related to circular economy	Target	Signed grant agreements for projects awarded to SMEs with solutions to develop and stimulate or apply green technologies (related to the circular economy)		Number	0	100	Q1	2025	Number of signed grant agreements. The selection shall be done under specified selection criteria following the principles of non-discrimination and transparency. The funding shall finance projects of SMEs in compliance with the ’Do no significant harm’ Technical Guidance (2021/C 58/01) through the use of an exclusion list and related to development and implementation or application of green industry solutions, which shall be selected based on the highest contribution to the objectives (by measurable and reliable indicators) in one of the following categories: - improvement of material management - increase in energy efficiency in production and operational processes - reduction of waste from production and operational processes - reusing or recycling of waste - reduction of GHG emissions from production and operational processes.
A32G	A2.2.1 Investments in the deployment of environmental technologies and innovation, including those related to circular economy	Target	Signed grant agreements for projects supporting the development of technologies contributing to the creation of a market for secondary raw materials		Number	0	5	Q3	2025	Number of signed grant agreements. The selection shall be done under specified selection criteria following the principles of non-discrimination and transparency. The funding shall finance projects in compliance with the ’Do no significant harm’ Technical Guidance (2021/C 58/01) through the use of an exclusion list and related to the use of secondary raw materials, that shall be selected based on the highest contribution to the objectives (by measurable and reliable indicators) of: (a) development of waste conversion technologies; (b) development and implementation of innovative technologies in the field of utilization of waste as secondary raw materials, (c) increasing the amount of recyclable materials and decreasing the amount of primary materials used in production processes, (d) support key design processes for recycling, (e) extending the life of products, (f) decreasing the amount of waste directed to landfills.
A33G	A2.3 Providing an institutional and legal basis for the development of the unmanned aerial vehicles (UAV)	Milestone	Entry into force of an act amending the Act on the Polish Air Navigation Services Agency	Provision in the act amending the Act on the Polish Air Navigation Services Agency indicating its entry into force				Q2	2023	The amending act shall grant the Polish Air Navigation Services Agency (PANSA) the right to own equity in commercial companies and shall authorise PANSA or its subsidiaries to conduct pilot projects supporting implementation of business models and services based on UAV.
A34G	A2.3.1 Development and equipment of competence centres (specialist training centres, implementation support centres, observatories) and unmanned vehicle industry management infrastructure, as an ecosystem of innovation	Target	T1 - Local centres and infrastructure for unmanned vehicles completed by local government or designated entity to operate locally		Number	0	3	Q1	2025	Local infrastructure shall be implemented in three locations (deployment). The implementation of the digital infrastructure for unmanned vehicles throughout the country shall enable the stable, sustainable and safe development of unmanned vehicle applications in various parts of the country, contributing to ensuring territorial cohesion and sustainable development of the country. The key elements of the infrastructure shall be terrestrial infrastructure, local data and traffic management centres along with digital services and producers implemented.
A35G	A2.3.1 Development and equipment of competence centres (specialist training centres, implementation support centres, observatories) and unmanned vehicle industry management infrastructure, as an ecosystem of innovation	Target	T2 - Local centres and infrastructure for unmanned vehicles completed by local government or designated entity to operate locally		Number	3	10	Q2	2026	Local centres and/or infrastructure shall be implemented in seven additional locations (deployment). The implementation of the digital infrastructure for unmanned vehicles throughout the country shall enable the stable, sustainable and safe development of unmanned vehicle applications in various parts of the country, contributing to ensuring territorial cohesion and sustainable development of the country. The key elements of the infrastructure shall be terrestrial infrastructure, local data and traffic management centres along with digital services and producers implemented.
A36G	A2.3.1 Development and equipment of competence centres (specialist training centres, implementation support centres, observatories) and unmanned vehicle industry management infrastructure, as an ecosystem of innovation	Target	Implemented unmanned vehicles services preceded by pilot projects		Number	0	2	Q2	2024	Unmanned vehicles services shall be tested and implemented in pilot projects carried out within individual competence centres. It is expected to implement at least two pilot projects as part of specialised programs in the following selected areas of application: - autonomous traffic coordination (with particular emphasis on ports and energy infrastructure) - public order services (security and civil protection) The number of pilots carried out in individual packages shall depend on the area of application, the number of potential recipients (customers), technological complexity and regulatory conditions for a given application. Services implemented as part of pilot projects shall enable technology standardisation, gaining social acceptance for the use of unmanned vehicles. Unmanned vehicles services tested and implemented shall mean fully operational services based on hardware and software, and fulfilling business needs of the recipient (user). The selection of the projects and contractors shall be done under specified selection criteria following the principles of non-discrimination and transparency.
A37G	A2.3.1 Development and equipment of competence centres (specialist training centres, implementation support centres, observatories) and unmanned vehicle industry management infrastructure, as an ecosystem of innovation	Target	Implemented unmanned vehicles services preceded by pilot projects		Number	2	4	Q2	2026	Two additional projects meeting the requirements set out for measure A36G.
A38G	A2.4 Strengthening cooperation mechanisms between science and industry	Milestone	Entry into force of an act amending the law on higher education and science with regard to the catalogue of entities that may create special purpose vehicles together with universities	Provision in the act amending the law on higher education and science indicating its entry into force				Q1	2022	The amending act shall allow for the creation of special purpose vehicles designed especially for the commercialisation of R&D results. This is expected to allow for greater interdisciplinary and flexibility of technology transfer.
A39G	A2.4 Strengthening cooperation mechanisms between science and industry	Milestone	Establishment of rules for the use of laboratories and knowledge transfer of institutes supervised by the Minister of Agriculture and Rural Development	Document containing the established rules				Q1	2022	The rules for the use of laboratories and knowledge transfer shall determine the procedures regarding the use of the research infrastructure within science-science and science-business cooperation. The provisions shall follow the principles of non-discrimination and transparency.
A40G	A2.4.1 Investment in the development of research capacities	Target	Laboratories with modern research and analytical infrastructure in institutions supervised and/or subordinated to the Ministry of Education and Science and the Ministry of Agriculture and Rural Development		Number	0	18	Q4	2025	Construction and modernisation of laboratories in institutions supervised and/or subordinated to the Ministry of Education and Science, and the Ministry of Agriculture and Rural Development and Main Inspectorate of Agricultural and Food Quality Inspection related to the objectives.

A3 – EDUCATION

Seq. N°	Related Measure (Reform or Investment)	Milestone / Target	Name	Qualitative indicators (for milestones)	Quantitative indicators (for targets)			Indicative timeline for completion		Description of each milestone and target
					Unit of measure	Baseline	Goal	Quarter	Year
A41G	A3.1 Workforce for the modern economy: improving the matching of skills and qualifications with labour market requirements due to the introduction of new technologies in the economy and the green and digital transformation	Milestone	Entry into force of the act amending the Education Law, establishing the legal framework for the network of Sectoral Skills Centres, providing targeted upskilling and reskilling highly relevant for the labour market needs	Provision in the act amending the Education Law indicating its entry into force				Q3	2023	The reform of the Education Law shall, after feasibility studies and a review process in close cooperation with social partners, regional authorities, sectors and other stakeholders, establish the legal framework for the network of Sectoral Skills Centres, providing targeted upskilling and reskilling highly relevant for the labour market needs, with as objective to improve the vocational education and training system with more targeted sectoral education centres and better linking education with labour market needs. The Education Law, as amended by the amending act, shall: - Foresee a development plan for the Skills Centres’ Network; - Determine the place and role of Skills Centres in the education and training system; - Determine the conditions for the employment of staff in the Skills Centres; - Establish provisions for cyclical reviews in order to ensure supervision over their management and the sustainability after 2026; - Adjust an existing governance system with tailored provisions on the governance of Skills Centres, including employers (including representatives of SMEs), social partners and other relevant stakeholders including regional and local authorities; - Establish financing arrangements (including after EU support ceases), training conditions, provisions for career guidance and curricula; and - Identify the types of training provided, the target groups, the types of qualifications and standards, quality assurance and verification mechanisms, and how the sectors shall be linked to the Skills Centres.
A42G	A3.1 Workforce for the modern economy: improving the matching of skills and qualifications with labour market requirements due to the introduction of new technologies in the economy and the green and digital transformation	Milestone	Entry into force of the act amending the Teachers Act enabling continuous vocational teacher training to be implemented in the Sectoral Skills Centres	Provision in the act amending the Teachers Act indicating its entry into force				Q3	2023	The reform of the Teachers Act shall allow the Sectoral Skills Centres to provide continuous vocational teacher training. The Teachers Act, as amended by the amending act, shall: - determine the framework for the training of teachers in the Skills Centres; - include provisions for the training of teachers for the use of new technologies.
A43G	A3.1 Workforce for the modern economy: improving the matching of skills and qualifications with labour market requirements due to the introduction of new technologies in the economy and the green and digital transformation	Milestone	Entry into force of the acts amending the Act on regional self-government, the Act on labour market institutions, the Act on county self-government and other relevant acts for the coordination of vocational education and training and lifelong learning in the regions	Provisions in the acts amending the Act on regional self-government, the Act on labour market institutions, the Act on county self-government and other relevant acts indicating their respective entry into force				Q1	2025	The amended legislative acts (including the Act on regional self-government, the Act on labour market institutions, the Act on county self-government and other relevant acts) shall, after a review process and in close cooperation with the local and regional authorities, identify rights and responsibilities of regions in the coordination of skills policies and influence the upskilling offers of lifelong learning institutions based on operationalised implementation programmes for the Polish national Integrated Skills Strategy 2030 at the regional level. The amendments shall include: a) The legal set-up and tasks of Regional Coordination Teams for sustainable functioning of regional coordination for the policy in vocational education and training, higher education and lifelong learning; b) The governance structure for regional skills policies including the responsibilities for regions and social partners; c) An obligation for adopting operationalised implementation programmes for the national Integrated Skills Strategy 2030 at regional level, including i) the obligation that an implementation programme is updated every five years; and ii) the obligation to ensure that the learning offer in the vocational education and training and other training providers are adapted in accordance with the diagnosed skills needs; d) Provisions for the functioning of the Coordination Office (providing services for the Regional Coordination Teams); and e) Provisions establishing obligations to monitor and evaluate. The operationalised implementation programmes for the national Integrated Skills Strategy 2030 at regional level shall not affect the institutional autonomy of higher education institutions.
A44G	A3.1.1 Investments in modern vocational training, higher education and lifelong learning	Target	T1 - Establishing a Network of functioning Sectoral Skills Centres providing targeted upskilling and reskilling highly relevant for the labour market needs		Number	0	20	Q1	2024	Full functioning of 20 Sectoral Skills Centres and provision of vocational training courses and curricula including for adults, students, young people, vocational education and training teachers, and employees. This shall include: - construction of Skills Centres; - purchase of equipment (to the extent relevant for the functioning of the Centres); - institutional set-up of the Centres, including the involvement of 90 sectoral organisations; - Hiring of staff; and - Fully functioning Skills Centres. The investment shall be carried out in full compliance with the DNSH Technical Guidance (2021/C 58/01). In particular, the construction of new buildings shall be in compliance with the Near Zero-Energy Buildings standard, as set out in the Energy Performance of Buildings Directive.
A45G	A3.1.1 Investments in modern vocational training, higher education and lifelong learning	Target	T2 - Establishing a Network of functioning Sectoral Skills Centres providing targeted upskilling and reskilling highly relevant for the labour market needs		Number	20	120	Q3	2025	Full functioning of 120 Sectoral Skills Centres and provision of vocational training courses and curricula including for adults, students, young people, vocational education and training teachers, and employees. This shall include: - construction of Skills Centres; - purchase of equipment (to the extent relevant for the functioning of the Centres); - institutional set-up of 120 Centres, including the involvement of 90 sectoral organisations; - Hiring of staff; and - Fully functioning 120 Skills centres. The investment shall be carried out in full compliance with the DNSH Technical Guidance (2021/C 58/01). In particular, the construction of new buildings shall be in compliance with the Near Zero-Energy Buildings standard, as set out in the Energy Performance of Buildings Directive.
A46G	A3.1.1 Investments in modern vocational training, higher education and lifelong learning	Target	T1 - Skills provision to learners in the Sectoral Skills Centres including certification of learning outcomes (skills), issued and recognised by the sector		Number	0	2 000	Q3	2024	2 000 persons shall have received training in the Sectoral Skills Centres. Each of the trained learners shall have received a confirmation of the obtained learning outcomes (skills and qualifications), recognised by the sector, issued by the sectoral organisation.
A47G	A3.1.1 Investments in modern vocational training, higher education and lifelong learning	Target	T2 - Skills provision to learners in the Sectoral Skills Centres including certification of learning outcomes (skills), issued and recognised by the sector		Number	2 000	16 000	Q3	2025	16 000 persons shall have received training in the Sectoral Skills Centres. Each of the trained learners shall have received a confirmation of the obtained learning outcomes (skills and qualifications), recognised by the sector, issued by the sectoral organisation.
A48G	A3.1.1 Investments in modern vocational training, higher education and lifelong learning	Target	T3 - Skills provision to learners in the Sectoral Skills Centres including certification of learning outcomes (skills), issued and recognised by the sector		Number	16 000	24 000	Q2	2026	24 000 persons shall have received training in the Sectoral Skills Centres. Each of the trained learners shall have received a confirmation of the obtained learning outcomes (skills and qualifications), recognised by the sector, issued by the sectoral organisation.
A49G	A3.1.1 Investments in modern vocational training, higher education and lifelong learning	Target	Setting up of functioning Regional Coordination Teams coordinating the policy in vocational education and training and lifelong learning		Number	0	14	Q3	2022	At least 14 Regional Coordination Teams shall be established, with an overall objective of 16 Regional Coordination Teams (one for each ‘voivodeship’). The Regional Coordination Teams, consisting of key stakeholders, shall coordinate policies in vocational education and training and lifelong learning, and cooperate with higher education where relevant and if agreed with the higher education institutions concerned.
A50G	A3.1.1 Investments in modern vocational training, higher education and lifelong learning	Target	Development of operationalised implementation programmes for the Integrated Skills Strategy at regional level by the established Regional Coordination Groups for vocational education and training and lifelong learning		Number	0	14	Q3	2023	At least 14 operationalised regional implementation programmes shall be developed, with an overall objective of 16 regional operationalised implementation programmes (one for each 'voivodeship’). The operationalised implementation programmes for the national Integrated Skills Strategy 2030 shall cover all forms of learning, including the coordination of vocational education and training and lifelong learning. They shall include roadmaps for development of vocational training in the regions, taking into account the digital and green transitions and fostering innovation. They shall include monitoring and evaluation mechanisms. The operationalised implementation programmes shall not affect the institutional autonomy of higher education institutions.

A4 – LABOUR MARKET

Seq. N°	Related Measure (Reform or Investment)	Milestone / Target	Name	Qualitative indicators (for milestones)	Quantitative indicators (for targets)			Indicative timeline for completion		Description of each milestone and target
					Unit of measure	Baseline	Goal	Quarter	Year
A51G	A4.1 Effective institutions for the labour market	Milestone	Entry into force of new laws on public employment services, employment of third country nationals, and on an electronic conclusion of certain job contracts: - introducing changes to public employment services and active labour market policies to increase labour force participation - lowering the administrative barriers to employment of foreigners - simplifying the process of concluding certain contracts	Provision in the laws on public employment services, employment of third country nationals, and on an electronic conclusion of certain job contracts indicating the entry into force				Q4	2022	Entry into force of three new laws, which shall introduce new provisions: 1. On Public Employment Services and Active Labour Market Policies, to increase participation in employment by: (i) extending the group of clients of employment offices to include professionally inactive persons; (ii) identifying and reaching out to economically inactive people who are potentially able to undertake professional activity, (iii) introducing an obligation for employers from the public and private sectors (for entrepreneurs who use public funds, such as. by participating in tenders) to submit job offers to the Central Job Offers Database; (iv) increasing access to lifelong learning for jobseekers by financing training costs from the Labour Fund and certifying the acquisition of knowledge and skills, including professional qualifications; (v) introducing a new form of support (a voucher for continuing education) for both employed and unemployed. 2. To lower the administrative barriers and streamline procedures concerning employment of foreigners: (i) it shall be possible for the Public Employment Services to create specialised services within PES (not a separate office) to support foreigners on the labour market, for both employed and unemployed; (ii) the role of the Public Employment Services shall increase in the process of issuing work permits for foreigners, which shall make it more efficient; (iii) full digitalisation of procedures related to obtaining a work permit for foreigners shall be implemented. 3. On electronic conclusion of certain contracts, in order to simplify the hiring process. Legal regulations shall introduce the possibility to conclude and settle certain employment contracts in an electronic way, integrated with social security and tax systems. This shall facilitate the process of entering into an employment relationship.
A52G	A4.1 Effective institutions for the labour market	Milestone	New standards and performance framework on functioning and coordination of the Public Employment Services	Adoption by the Ministry of Family and Social Policy (MRiPS)				Q4	2023	New performance standards and management performance framework, including: - Adjustments to the new laws on the Public Employment Services, on the employment of third country nationals and on the electronic conclusion of certain employment contracts, - Setting up a performance management system for decentralised Public Employment Services bodies, - Development of new working methods and standards for the functioning and coordination of the Public Employment Services based on the adopted new regulations (in order to operationalise and optimise them; development of new customer service standards shall be carried out with co-financing from the ESF+).
A53G	A4.1 Effective institutions for the labour market	Milestone	Carry out a consultation process of social partners on the potential for collective agreements and conduct a comprehensive study on the potential role of a single labour contract to bring new flexibility and security in the Polish labour market	Publication by the Ministry of Family and Social Policy (MRiPS) of a report on consultation with social partners				Q4	2022	The objective of the consultation with social partners is to map out the role and potential of collective agreements in the Polish labour market to provide new flexibilities in line with new and fast-changing realities. A study shall be carried out to look at the potential for a possible single labour contract, provide analytical and legal underpinning and use comparative analysis. It may be developed with the support of international organisations and/or with dedicated technical assistance.
A54G	A4.1 Effective institutions for the labour market	Milestone	Entry into force of an amendment of relevant laws to implement the reform priorities as identified in the consultation on collective agreements and in the study on a single labour contract in Poland	Provision in the amendment of relevant laws indicating its entry into force				Q3	2024	Entry into force of an amendment of relevant laws implementing the reform priorities as identified in the study on the potential role of the single labour contract and according to the consultation on collective agreements.
A55G	A4.1.1 Investment in support of labour market institution reform	Target	Public employment service (PES) where modernised IT systems shall be implemented		% (Percentage)	0	100	Q2	2025	Share of public employment service (offices) where the IT systems are deployed. The implementation consists in: - Modernisation of IT system (Implementation of new functionalities of current IT system, its adjustment to the new tasks according to the new law, such as new tasks of services for the foreigners) to effectively manage active labour market policies (ALMP) and public employment services (PES) procedures and digital tools for ALMP in public employment services, and integrated in relevant areas with data from other complementary IT systems (including social security and tax registers); - Digitisation of processes and tools used by PES; - Modernisation of existing or implementation of new IT solutions used by PES and to support PES clients; - Expansion of the PES ICT infrastructure; - Implementation of new communication tools (including IT) with the clients.
A56G	A4.1.1 Investment in support of labour market institution reform	Target	Public employment service (PES) staff trained on the application of new procedures and use of IT tools, implemented as a result of the new laws on PES, on employment of third country nationals and on an electronic conclusion of certain job contracts		% (Percentage)	0	50	Q1	2025	Public employment service (PES) employees shall complete a training on the new procedures and standards, set out in the new laws on public employment services, employment of third country nationals, and on the electronic conclusion of certain job contracts as well as in IT tools and IT systems operating these new tools and procedures. The target refers to a percentage of total public employment services' staff that have been trained.
A57G	A4.2 Reform to improve the labour market situation of parents by increasing access to high-quality childcare for children up to the age of three	Milestone	Adoption of quality standards for childcare, including educational guidelines and standards of care services for children under three years of age, ensuring high quality, including education and care	Provision in the relevant law indicating the entry into force				Q2	2023	Independent analysis of the extent to which the existing standards of care and education for children up to three years of age allow access to high-quality and affordable early childhood education and care systems. The analysis shall be done taking into account the Council Recommendation of 22 May 2019 on High-Quality Early Childhood Education and Care Systems (2019/C 189/02) and shall be presented in a report to be published by the Ministry of Family and Social Policy. On the basis of the analysis, a framework for quality standards for childcare, including educational guidelines and standards of care services for children under three years of age shall be prepared, which shall then be publicly consulted and agreed on by the Ministry of Family and Social Policy with the stakeholders. Entry into force of an amendment of the Act of 4 February 2011 on the care of children up to three years of age shall make the framework binding for childcare providers, following the outcome of the consultations and the agreement of the Ministry of Family and Social Policy with the stakeholders.
A58G	A4.2 Reform to improve the labour market situation of parents by increasing access to high-quality childcare for children up to the age of three	Milestone	Entry into force of an act amending the Act on the care of children up to three years of age ensuring a stable long-term domestic financing of the childcare services for children up to the age of three	Provision in the act amending the Act of 4 February 2011 on the care of children up to three years old indicating its entry into force				Q2	2024	Entry into force of an act amending the Act of 4 February 2011 on the care of children up to three years of age which shall ensure a stable long-term financing from national resources for creation and functioning of the childcare services for children up to the age of three.
A59G	A4.2 Reform to improve the labour market situation of parents by increasing access to childcare for children up to the age of three	Milestone	Entry into force of an act amending the Act on the care of children up to three years of age aimed at changing the organisation of the system of financing care for children up to the age of three with a view to implementing a single coherent financing management system for creation and functioning of the childcare services for children up to the age of three	Provision in the act amending the Act of 4 February 2011 on the care of children up to three years of age indicating its entry into force				Q2	2022	Entry into force of an act amending the Act of 4 February 2011 on the care of children up to three years of age shall streamline the management of financing of the creation and functioning of the childcare facilities by: - implementing a single coherent financing management system for the creation and functioning of the childcare services for children up to the age of three; - bringing the management of funds coming from various financing sources under the Maluch+ programme.
A60G	A4.2.1 Support for childcare facilities for children up to three years of age (nurseries, children’s clubs) under Maluch+	Milestone	Creation of an IT system to manage the financing and creation of childcare facilities for children up to the age of three, that shall combine different sources of financing childcare	Fully functioning IT system				Q2	2022	Creation and deployment of an operational IT system (or the expansion of one of the existing systems), which shall be used to support projects by the final recipients of the financial support, namely entities creating and running childcare institutions, at every stage of their implementation. The system shall be used by institutions supervising and implementing the reform as well.
A61G	A4.2.1 Support for childcare facilities for children up to three years of age (nurseries, children’s clubs) under Maluch+	Target	Creation of new places in childcare facilities (nurseries, children’s clubs) for children up to three years of age		Number	0	47 500	Q2	2026	The creation and development of infrastructure in the field of childcare up to three years of age shall consist of: - construction or renovation of nurseries and children’s clubs (in accordance with the principles of universal design); - purchase of real estate and infrastructure (the purchase of land or premises). The target applies to nurseries and children’s clubs. The target applies to construction of new facilities as well as to renovations and adaptations of existing facilities, for a total of at least 47 500 new childcare places.
A62G	A4.3 Implementation of the legal framework for social economy entities	Milestone	Entry into force of an act on the social economy	Provision in the act on the social economy indicating its entry into force				Q2	2022	Entry into force of an act on the social economy which shall regulate the basic issues related to this sector, including in particular: the definition of a social enterprise, the principles of functioning and supporting a social economy enterprise, new models of cooperation between social economy enterprises and the local government in the implementation of social services, as well as the principles of policy coordination in the field of social economy development.
A63G	A4.3.1 Investment support programmes making it possible, in particular, to develop activities, increasing participation in the implementation of social services, improving the quality of integration into social economy entities	Target	Number of entities that obtained a social enterprise status		Number	0	1 400	Q2	2025	Granting a social enterprise status to 1 400 entities.
A64G	A4.3.1 Investment support programmes making it possible, in particular, to develop activities, increasing participation in the implementation of social services, improving the quality of integration into social economy entities	Target	Number of social economy entities, including social enterprises, covered by financial support		Number	0	1 000	Q4	2025	Provision of grants to at least 1 000 social economy entities, including social enterprises that shall lead to preserving jobs, increase of financial turnover or introducing the change in economic activity (expansion of the scale, form of the activity or industry change). Employment in entities receiving grants shall be maintained for at least 12 months following the date of the grant. The selection of beneficiaries shall be done under specified selection criteria following the principles of non-discrimination and transparency.
A65G	A4.4 Making forms of employment more flexible and introducing remote work	Milestone	Entry into force of the act amending the Labour Code introducing the permanent institution of remote work to the provisions of the Labour Code and flexible forms of working time arrangements	Provision in the act amending the Labour Code indicating its entry into force				Q3	2022	Entry into force of the act amending the Labour Code which shall help to better reconcile professional and private responsibilities, respond to the crisis, and provide support to help inactive people with lower economic activity in finding permanent employment. The reform shall consist in: - introducing the possibility of remote work (entirely or partially) outside the workplace on the basis of agreements between the employee and the employer made at the conclusion of the employment contract or during employment; - establishing rules on remote work in agreement between the employer and employees’ representatives; - including specific cases in which remote work could be performed at the employer’s request (such as during extraordinary circumstances); - establishing an obligation for the employer to provide materials and tools necessary to perform remote work and/or the use of employees’ private equipment; - implementing flexible forms of working time arrangements.
A66G	A4.4.1 Investments related to equipping workers/companies to work remotely	Target	Companies supported in the field of digitalisation		Number	0	3 000	Q2	2025	Provision of advice on digitalisation to at least 3 000 micro, small and medium enterprises and, if found necessary as an outcome of such advice, purchase of software / licenses and digital upskilling of staff. The measure shall consist of: a) pre-implementation analysis of the processes in the company which may be digitalised in the context of the remote work, which shall include software and system requirements, description of functionalities and development of the implementation road plan. A beneficiary shall dedicate maximum 20% of the support to this element. If the beneficiary had previously performed the above analysis, the grant may be used in full for the activities described in points b and c. b) training for employees and management in the field of the remote work (in particular work and management of the remote team, online sales, online communication with customers, supervision of the remote work, remote recruitment, planning and recording of working time, implementation of specialized IT tools). A beneficiary shall dedicate minimum 30% of the support to this element. c) purchase of licenses and software enabling remote communication and work among employees and clients. A company shall dedicate minimum 50% of the support to this element.
A67G	A4.5 Extend careers and promote working beyond the statutory retirement age	Milestone	Entry into force of the act amending the Act on personal income tax implementing from 2023 a personal income tax reduction for those who reached the retirement age but continue working	Provision in the act amending the Act on personal income tax indicating its entry into force				Q4	2022	Entry into force of the act amending the Act on personal income tax which shall implement the following changes: personal income tax reduction shall be dedicated to taxpayers who reach the statutory retirement age and do not decide to retire but continue working. Those workers shall be exempted from income tax to a certain limit of income (no more than the first income tax bracket, PLN 85 528 in 2021, and no more than average gross wage in the national economy in Poland). The personal income tax rate of those above the first bracket shall be reduced. Thanks to this tax incentive taxpayers shall earn additional amounts corresponding to the amount of unpaid income tax which is expected to incentivise them to extend careers.
A68G	A4.5 Extend careers and promote working beyond the statutory retirement age	Milestone	Report to evaluate the impact of measures taken to raise the effective retirement age	Publication of the evaluation report by the Ministry of Family and Social Policy (MRiPS)				Q4	2024	The objective of this report is to evaluate the effect of the amendments to the personal income tax on effective retirement age within two years from their introduction. This shall analyse the impact on labour market participation, on sustainability of the pension system, on public finances and on gender equality.
A69G	A4.6 Increase labour market participation of certain groups by developing long-term care	Milestone	Strategic review of long-term care in Poland with a view to identifying reform priorities	Publication of the strategic analysis report by the Ministry of Family and Social Policy (MRiPS) and by the Ministry of Health				Q4	2023	Completion of an analysis of the long-term care system in Poland with a view to reforming it in the future and publication of a relevant report in the Biuletyn Informacji Publicznej of the Ministry of Family and Social Policy website and in the Biuletyn Informacji Publicznej of the Ministry of Health website. The analysis shall in particular explore the possible ways to: - integrate social and health long-term care, - speed up the deinstitutionalisation of these services, - put them under a single authority, - reduce the fragmentation of care provision, - revise the care-related benefits to enable undertaking employment, - create a stable system of adequate financing of the long-term care services, especially the community-based and home care, - introduce a quality framework on long-term care services (requirements for staff, equipment, admission of long-term care providers to the market). The analysis shall be done in consultation with relevant stakeholders, including social partners dealing with long-term care provision, informal carers, persons receiving care, those who do not receive care but should receive it, and local authorities.
A70G	A4.6 Increase labour market participation of certain groups by developing long-term care	Milestone	Entry into force of a law amending relevant laws to implement the reform priorities as identified in the strategic review of long-term care in Poland (in line with milestone A69G)	Provision in the law amending relevant laws indicating its entry into force				Q4	2024	Entry into force of a law amending relevant laws which shall implement the reform priorities as identified in the strategic review of long-term care in Poland.
A71G	A4.7 Limit the segmentation of the labour market	Milestone	Entry into force of an act amending the Act on the social insurance system limiting labour market segmentation and increasing social protection of all those working on the basis of civil law contracts, by making those contracts subject to social security contributions	Provision in the act amending the Act on the social insurance system indicating its entry into force				Q1	2023	Entry into force of an act amending the Act on the social insurance system which shall: (i) ensure that all civil-law contracts are subject to social security contributions (pension, disability, accident and occupational disease, sickness benefits), regardless of the income earned, with the exception of contracts with students under 26 years of age; (ii) abolish the rule that social security contributions are paid on the basis of minimum wage for civil-law contracts.

A.3. Description of the reforms and investments for the loan

A2.5 Strengthening the potential of the cultural sector and cultural industries for economic development

The overarching objective of this reform is to conceive and create a framework for supporting the cultural and creative and sectors (CCS) in the aftermath of the COVID-19 pandemic. The reform shall consist of the adoption of a policy paper to address the following issues: (i) identify key medium to long-term challenges in the CSS; (ii) ensure compliance with EU horizontal principles including gender equality and non-discrimination; (iii) identify the potential for green and digital tools and platforms to address these challenges; (iv) develop concepts for the cooperation and transfer of knowledge and skills between the CCS and with the sectors of science, education, technology and business with a focus on EU general principles including gender equality and non-discrimination (v) identify preferred options to provide public support for actions in the CCS.

The implementation of the reform shall be completed by 31 December 2022.

A2.5.1 A programme to support the activities of entities in the cultural and creative industries to stimulate their development

The objective of this investment is to prevent the long-term negative effects of the COVID-19 pandemic and encourage the green and digital transition in the cultural and creative sectors (CCS). To this end, the investment shall aim to provide financial support and technical assistance to cultural institutions, NGOs, artists, micro-enterprises and SMEs in the CCS.

The investment shall consist of two main elements. First, the investment shall create a grant programme to cultural institutions, NGOs, SMEs and microenterprises in the CCS to support the implementation of projects related to: (i) improving digital and green competences in the CCS; (ii) developing cultural/creative activities, such as concerts, performances and exhibitions including in virtual formats; (iii) creating educational programmes and workshops on architecture, design, and the creative arts to help artists and designers develop their green and digital skills; (iv) Building workshops to support cooperation and the exchange of knowledge and skills between the CCS and with the sectors of science, technology, and business; (v) developing new products and services that use disruptive technologies such as Artificial Intelligence, blockchain, and the Internet of Things in the CCS. EU general principles including gender equality and non-discrimination shall be considered in all projects.

Second, the investment shall create a fellowship programme to support creators, artists, animators, educators and researchers in the CCS. In particular, the fellowship programme shall provide financial assistance to: (i) provide courses for artists to develop their artistic and digital or green skills; (ii) provide individualised professional training to artists; (iii) create opportunities for artists to meet in virtual or physical formats with local, national and international art professionals through workshops and discussion series; (iv) create opportunities for artists to cooperate in virtual or physical formats with professionals in other sectors, including science, technology and business. Fellowships shall be given with respect to the EU general principles including gender equality and non-discrimination. The criteria for the selection of applications for scholarships to artists in the CSS, corresponding to one of the NACE sectors as defined by Eurostat, shall include: (a) a convincing artistic portfolio in the last 24 months; (b) a convincing artistic plan for the next 24 months.

The implementation of the investment shall be completed by 31 December 2024.

A2.5.2 Investment for the creation of a model support centre for creative industries

The overarching objective of this investment is to support cultural and creative industries, in particular SMEs, with a view to bring innovative solutions to the economy, including through the digitalisation of the cultural and creative sectors (CCS). To this end, the investment aims to create a support centre for cultural and creative industries, with a particular focus on design and architecture, science and business.

The investment shall consist of two main elements. First, the investment shall renovate a museum for creative industries in Krakow, with a view to setting up a model support centre for cultural and creative industries, especially covering design and architecture. The renovation of the museum shall integrate the highest standards in terms of energy efficiency and renovation materials with the most advanced technologies in terms of sustainability in line with the do no significant harm (DNSH) principle. The renovation works shall include, inter alia: (i) energy efficiency solutions; (ii) development of digital facilities open to SMEs in the cultural industries; (iii) demonstration of sustainability solutions for circular economy on building materials.

Second, the investment shall conclude ten cooperation agreements between clients of the creative industries and the support centre. In particular, the cooperation agreements shall specify the ways in which cooperation shall be strengthened between cultural institutions, universities, starting entrepreneurs and producers from the creative industries.

The implementation of the investment shall be completed by 30 June 2026.

A2.6 Reform - Development of the national system of monitoring services, products, analytical tools, services and accompanying infrastructure using satellite data

The objective of the reform is to increase the use of satellite data by public and private entities. A new law on space activities shall facilitate the use of satellite data by the public administration.

The law shall establish a national administrator of satellite data. It shall also be obliged to promote the use of satellite data by private companies, inter alia by organising trainings for all interested entities. The law shall also establish the rules and conditions for the performance of space activities and their supervision, liability for damage caused by a space object, as well as the rules for the operation of the National Register of Space Objects.

The implementation of the reform shall be completed by 30 September 2024.

A2.6.1 Investment - Development of the national system of monitoring services, products, analytical tools, services and accompanying infrastructure using satellite data

The investments aim to significantly increase the efficiency of the use of satellite Earth observation in Poland and ensure the efficient and continuous production and provision of processed Earth observation (EO) information, tailored to the user’s needs. This is expected to improve the country’s governance (decisions based on more specific and up-to-date information), bring about a significant digital transformation of the administration and create demand for Earth observation products, including an additional private and public demand for the already existing EU Copernicus system.

The investment shall consist of two investments. The first investment shall involve the establishment of the National Satellite Information System (NSIS) that shall deliver monitoring services using data from satellite Earth observation. The first services shall be available for end users by 30 September 2023.

The second investment shall involve the launch of four satellites. Preparatory work that shall be conducted in line with standards of the European Cooperation for Space Standardization (ECSS Phase 0/A/B/C) shall be completed by 30 June 2023. The implementation of the investment shall be completed by 30 June 2026.

A.4. Milestones, targets, indicators, and timetable for monitoring and implementation for the loan

A2 – INNOVATION

Seq. N°	Related Measure (Reform or Investment)	Milestone / Target	Name	Qualitative indicators (for milestones)	Quantitative indicators (for targets)			Indicative timeline for completion		Description of each milestone and target
					Unit of measure	Baseline	Goal	Quarter	Year
A1L	A2.5 Strengthening the potential of the cultural sector and cultural industries for economic development	Milestone	Adoption of a policy paper for supporting green and digital actions in the cultural and creative sectors (CCS)	Publication of a policy paper				Q4	2022	Following a public consultation, adoption by the Minister responsible for cultural affairs of a policy paper for supporting the cultural and creative sectors (CCS). In particular, the document shall address the following issues: 1.Identifying key medium to long-term challenges in the CCS, including lessons learnt from the Covid-19 crisis; 2.Ensure compliance with EU general principles including gender equality and non-discrimination is addressed in the projects to be supported; 3.Identifying the potential for green and digital tools and platforms to address these challenges; 4.Developing concepts for the cooperation and transfer of knowledge and skills between the CCS and with the sectors of science, education, technology and business with a focus on EU general principles including gender equality and non-discrimination, green and digital. Identifying preferred options to provide public support for actions in the CCS.
A2L	A2.5.1 A program to support the activities of entities in the cultural and creative industries to stimulate their development	Milestone	Selection criteria for the support of projects in the cultural and creative sectors (CCS)	Publication of the selection criteria and setting-up of the independent selection committee				Q4	2022	The Ministry of Culture and National Heritage shall adopt and publish the selection criteria to support SMEs, cultural institutions and NGOs in creating projects within the cultural and creative sectors (CCS). Furthermore, an independent selection committee with experts of various disciplines shall be set up, including representatives of independent CCS organisations and institutions. The selection committee shall decide on the provisions of grants and fellowships. The criteria for the selection of applications for project grants from cultural institutions, NGOs, SMEs and microenterprises in the CSS, corresponding to one of the NACE sectors as defined by Eurostat, shall: a) give preference to projects that are likely to have a lasting impact in the digital and green transitions in the CCS; b) give preference to those beneficiaries that have a business plan on how the grants shall be used to finance the costs of the project; c) give preference to those beneficiaries that have a track record of activities or projects in the last 24 months related to the project proposal. EU general principles including gender equality and non-discrimination shall be considered in all projects.
A3L	A2.5.1 A program to support the activities of entities in the cultural and creative industries to stimulate their development	Target	Number of signed contracts for projects by cultural institutions, NGO's, SMEs and micro-enterprises operating in the cultural and creative sectors (CCS)		Number	0	2 710	Q4	2024	The aim of this measure is to strengthen the cultural and creative sectors (CCS) by supporting the implementation of projects disseminating cultural achievements and increasing the presence of culture in social life by online tools and resources. Projects shall be selected through open calls for proposals. The scope of projects shall include reskilling and upskilling as well as promoting digital competences among cultural operators (both private as well as employees of cultural institutions). The implementation of 2710 projects in the CCS shall be supported, selected on the basis of the criteria as published in the context of milestone A2L.
A4L	A2.5.1 A program to support the activities of entities in the cultural and creative industries to stimulate their development	Target	Number of fellowships awarded in the cultural and creative sectors (CCS)		Number	0	746	Q4	2024	This investment shall create a Fellowship Programme to support creators, artists, animators and educators as well as researchers who want to find new ways of presenting cultural goods live and via the Internet. 746 fellowships shall be granted to artists for the development of their activities. The fellowship programme shall aim to provide support to artists in order to stimulate creative activities in the post-COVID-19 recovery. In particular, the fellowship programme shall provide financial assistance to: -Provide courses for artists to develop their artistic and digital or green skills; -Provide individualised professional training to artists; -Create opportunities for artists to meet in virtual or physical formats with local, national and international art professionals through workshops and discussion series; -Create opportunities for artists to cooperate in virtual or physical formats with professionals in other sectors, including science, technology and business. Fellowships shall be given with respect to the EU general principles including gender equality and non-discrimination. The criteria for the selection of applications for scholarships to artists in the CSS, corresponding to one of the NACE sectors as defined by Eurostat, shall include: a)a convincing artistic portfolio in the last 24 months; b)a convincing artistic plan for the next 24 months. The selection committee mentioned in milestone A2L shall decide on the selection of fellows.
A5L	A2.5.2 Investment for the creation of a model support centre for creative industries	Milestone	Renovation of a museum to host a model support centre for creative industries	Completion of the renovation works				Q2	2026	The museum for creative industries in Krakow shall be renovated and expanded with a view to setting up a model support centre for creative industries, with a particular focus on design and architecture, working with science and entrepreneurs, to bring innovative solutions to the economy, including digitalisation, and to promote SMEs in these industries. The renovation of the museum shall integrate the highest standards in terms of energy efficiency and renovation materials with the most advanced technologies in terms of sustainability in line with the do no significant harm (DNHS) principle and in compliance with the Energy Performance of Buildings Directive (EPBD). It shall support the New Bauhaus initiative, in particular by (i) encouraging cooperation between the world of science and technology, art and culture; and (ii) showcasing model solutions in energy efficiency and renovation. The renovation works shall include inter alia: ·Energy efficiency solutions ·Development of digital facilities open to SMEs in the cultural industries ·Demonstration of sustainability solutions for circular economy on building materials
A6L	A2.5.2 Investment for the creation of a model support centre for creative industries	Target	Cooperation agreements concluded between clients of the creative industries support centre		Number	0	10	Q4	2024	Cooperation agreements covering innovative undertakings (products) in the fields of high technologies and design, such as innovative conservation methods, applied design, architecture and urban planning. The Cooperation agreements shall specify the ways of creative cooperation between cultural institutions, universities, starting entrepreneurs and producers from the creative industries. The expected results include: - the exchange of skills and knowledge in the above-mentioned fields, - the implementation of specialised research and development projects to be applied in the new products and technologies, - new models of cooperative undertakings between higher education, creative industries and culture, - the promotion of local industries, NGOs and artistic operators, - education projects about raising awareness for sustainable development and the environment, - Indicative guidelines for model public spaces and urban designs for the private and public sector.
A7L	A2.6 Reform - Development of the national system of monitoring services, products, analytical tools, services and accompanying infrastructure using satellite data	Milestone	Entry into force of a law on space activities to be adopted by the Parliament	Provision in the law indicating its entry into force				Q3	2024	A new law shall, inter alia, facilitate the use of satellite data by the public administration. The law shall establish a national administrator of satellite data. The law shall establish the obligation for the national administrator to promote the use of satellite data by private companies, inter alia by organising trainings for all interested entities.
A8L	A2.6.1 Investment - Development of the national system of monitoring services, products, analytical tools, services and accompanying infrastructure using satellite data	Target	Development of necessary infrastructure: the National Satellite Information System (NSIS) that shall provide monitoring services using data from satellite Earth Observation (EO)		Number	0	1	Q3	2023	The National Satellite Information System (NSIS) shall become operational. Launch of initial services in cooperation with users in two areas of Electronic Data Capture (EDC) applications of high importance for the economy and security of Poland, selected from the following areas: spatial management, crisis management, agriculture and forestry, water management, monitoring the Baltic environment.
A9L	A2.6.1 Investment - Development of the national system of monitoring services, products, analytical tools, services and accompanying infrastructure using satellite data	Milestone	Preparatory works for the launching of the first Polish satellite: ECSS Phase 0/A/B/C (Mission analysis/needs identification, Feasibility and Definition)	Publication of the reports				Q2	2023	The indicator refers to three published reports (the Mission Definition Review, the Preliminary Requirements Review, the Critical Design Review). The space segment shall include satellite platforms of micro and sensors enabling the acquisition of opto-electronic data, equipped, inter alia, with a compression module, and encrypted uplink/downlink radio links. Preparatory works shall be conducted in line with standards of the European Cooperation for Space Standardization (ECSS).
A10L	A2.6.1 Investment - Development of the national system of monitoring services, products, analytical tools, services and accompanying infrastructure using satellite data	Target	T1 - Launching of the first Polish satellite		Number	0	1	Q2	2025	Number of satellites launched, which consist of complete manufacturing, assembly and testing of flight hardware/software, including associated ground support, putting the first satellite into orbit.
A11L	A2.6.1 Investment - Development of the national system of monitoring services, products, analytical tools, services and accompanying infrastructure using satellite data	Target	T2 - Launching of the next three Polish satellites		Number	1	4	Q2	2026	The target refers to the number of satellites launched (in line with the requirements set out for the measure A10L above). Complete manufacturing, assembly and testing of flight hardware/software, including associated ground support, leading to the launch of the next three satellites into orbit.

B. COMPONENT B: ‘GREEN ENERGY AND ENERGY-INTENSITY REDUCTION’

These objectives shall be achieved, firstly, through a set of measures optimising energy efficiency investment support, mainly as part of the Energy Efficiency Obligation Scheme. They shall include the facilitation of the use of Energy Performance Contracts in the public sector, the possibility for entities covered by the Energy Efficiency Obligation Scheme to settle their energy saving obligations within the framework of so-called subsidy programmes, and the enabling of Energy Services Companies’ participation in the Energy Efficiency Obligation Scheme. This shall be achieved through an amendment of the Energy Efficiency Act in conjunction with amendments of the law on supporting thermo-modernisation and renovations and on the central emission register of buildings; the law on financial support for the creation of residential premises for rent; the law on some types of housing support; and the law on renewable energy sources. These legal acts were to enter into force by 31 March 2022.

Secondly, the objectives of the ‘Clean Air and energy efficiency’ reform shall be achieved through the development of the Clean Air Priority Programme in line with long-term renovation strategy under the Energy Performance of Buildings Directive (2010/31/EU), which shall be the main vehicle for energy efficiency measures in buildings. The efficiency of the implementation of the current Clean Air Programme shall thus be increased by streamlining application procedures. It shall develop specific support targeted at lowest-income, low-income households and higher income ones, in the case of the latter, notably with the involvement of the banking sector providing loans combined with grants. These changes shall set the ground for deploying support under Investment B1.1.2 “Replacement of heat sources and improvement of energy efficiency in residential buildings” allowing significantly scaling up the rate of building renovations and heater replacement supported under that programme. The updates to the “Clean Air” Priority Programme” shall be adopted by 31 March 2023.

The third element underpinning this reform shall be an update of the National Air Protection Programme. The programme shall define a comprehensive, long-term set of requirements and enabling conditions for regional and local authorities for ensuring an improvement of air quality. These authorities shall be mandated to take specific measures to lower the level of air pollutants emitted from household heating and transport when a given air polluting threshold is exceeded. Local and regional authorities shall be also allocated a specific budget for enforcing air protection rules, notably set as part of so-called ‘anti-smog resolutions’. The updated National Air Protection Programme shall mandate the end of any public support for investments in new coal-fired heaters by 31 December 2021.

The fourth element of the reform shall be an Amended Regulation by the Minister of Climate and Environment setting standards for solid fuels. Further to the banning of low-quality coal for domestic heating enacted in 2018 this amendment shall also set minimum standards for solid fuels and ban producers from using misleading branding. This shall enter into force by 31 December 2022.

B1.1.1 Investment in heat sources in district heating systems

The objective of this investment is to modernise district heating and to lower its greenhouse gas emissions. A significant proportion of district heating operators in Poland need to be modernised, by replacing sources, in poor technical condition not compliant with the definition of an efficient district heating system. The need for heat source replacement is also linked to a low share of renewables in the heating system, currently at around 9,5%. The objective is thus to reduce the energy intensity and emissions of heat generation. Under this measure only investments in low-carbon installations and renewables shall be carried out. Support shall be given to installations using heat: energy from renewable sources; gaseous fuels in cogeneration excluding coal; heat pumps and geothermal sources and other technologies meeting DNSH requirements to replace coal in system heating. The use of fuel derived from waste shall not be allowed. The threshold of 250g of CO2/kwh of energy generated shall not be exceeded for natural gas-powered installations. Beneficiaries shall include entities whose objective is the production of heat for municipal and residential purposes. Projects shall be selected on the basis of an open competition, taking into account the following criteria: (i) readiness and maturity of the project for implementation; (ii) the degree of reduction of CO2 and/or PM 2,5 and PM10 emissions as result of the project; (iii) use of renewable energy sources; (iv) location in areas with the highest annual PM 2,5 and PM10 emissions.

The implementation of the investment shall be completed by 30 June 2026.

B1.1.2 Replacement of heat sources and improvement of energy efficiency in residential buildings

The objective of this investment shall be to improve air quality, including to reduce particulate matter emissions by replacing emissions-intensive heat sources and improving the energy efficiency of single- and multi-family dwellings. The investment shall be channelled via the Clean Air Priority Programme whose upgrade in line with long-term renovation strategy under the Energy Performance of Buildings Directive is one of the key measures under Reform B1.1 as described above (and the Thermo-Modernisation and Renovation Fund with respect to multi-family housing). The programme shall build on the experience of the Clean Air Priority Programme. Investments shall consist of (i) the replacement of inefficient sources for space and water heating; and/or (ii) thermal modernisation of residential buildings; and/or (iii) renewables energy installations (mainly photovoltaic panels, solar collectors). The level of support shall be adjusted to the purchasing power of final recipients. Support shall be deployed in line with the DNSH principle. Actions under this investment shall lead, on average, to at least 30% primary energy savings as well as significant decrease in GHG emissions. They shall also produce significant environmental and public health benefits, notably thanks to pollution reduction and in particular in areas where the EU air quality standards set by Directive 2008/50/EU are exceeded or risk being exceeded.

The implementation of the investment shall be completed by 30 June 2026.

B1.1.3 Thermal modernization of schools

The objective of this investment shall be to improve the energy efficiency of schools and to replace emission-intensive heat sources with cleaner alternatives. Actions under this investment may comprise, inter alia, renewable energy sources and adaptation of the functions, installations, and technical building systems to the current requirements of the legislation in force; deep renovations; modernisation of the space and water heating systems; installation of efficient lighting. Investments supported under the RRF shall lead on average to at least 30% primary energy savings. Projects shall be selected on the basis of an open competition, taking into account the following criteria: (i) readiness – maturity of the project for implementation; (ii) the degree of reduction of CO2 and/or PM 2,5 and PM10 emissions; (iii) the degree of reduction in primary energy consumption; (iv) use of RES.

Complementary actions may also comprise educational activities, raising awareness among teachers, students, and local communities of air pollution, climate change mitigation and the use of renewables.

The implementation of the investment shall be completed by 30 June 2026.

B1.1.4 Strengthening the energy efficiency of local social activity facilities

The objective of this investment shall be to improve the energy efficiency of local social activity facilities and to replace emission-intensive heat sources with cleaner alternatives. Actions under this investment may comprise, inter alia, renewable energy sources and adaptation of the functions, installations, and technical building systems to the current requirements of the legislation in force; deep renovations; modernisation of the space and water heating systems; installation of efficient lighting. Investments shall lead on average to at least 30% primary energy savings within the targeted buildings. Projects shall be selected on the basis of an open competition, taking into account the following criteria: (i) readiness – maturity of the project for implementation; (ii) the degree of reduction of CO2 and/or PM 2,5 and/or PM10 emissions; (iii) the degree of reduction in primary energy consumption; (iv) use renewable energy sources.

The implementation of the investment shall be completed by 30 June 2026.

B2.1 Improving the conditions for the development of hydrogen technologies and other decarbonised gases

The objective of the reform is to develop a market for renewable and low-carbon hydrogen and other alternative fuels.

The measure consists of two actions. The first aims at creating a regulatory framework for the functioning of hydrogen as an alternative fuel for transport by introducing provisions for the construction, safe operation and upgrading of hydrogen stations as well as the authorities responsible for authorising the use of hydrogen stations and their necessary technical inspection. It shall also set out a system to monitor and control the quality of hydrogen fuels used for the propulsion of vehicles. The implementation of the action was to be completed by 30 December 2021.

The second action aims at establishing hydrogen infrastructure and markets design aimed at supporting the market uptake of renewable and low-carbon hydrogen, integration of hydrogen production in other energy markets as well as existing and dedicated infrastructure aimed at creating regulatory predictability for investors and supporting the uptake of renewable and low-carbon hydrogen. The reforms shall comply with the ’Do no significant harm’ Technical Guidance (2021/C 58/01) ensuring that the reform shall not make the use and marketing of renewable hydrogen more difficult than other sources of hydrogen. The reform shall aim at developing renewable hydrogen or hydrogen produced from electrolysers and is expected to promote low carbon hydrogen that complies with the EU hydrogen strategy.

The implementation of this action shall be completed by 31 December 2023.

B2.1.1 Investment in hydrogen, hydrogen manufacturing, storage and transport

The objective of the investment is to create a hydrogen industry in Poland and to increase the use of renewable and low-carbon hydrogen. The projects shall be part of an integrated policy approach that puts the priority on renewable hydrogen. The investment shall consist of several projects. All the projects shall comply with the ’Do no significant harm’ Technical Guidance (2021/C 58/01).

The first project shall entail investments into hydrogen refuelling stations including hydrogen bunkering. The bunkering facilities shall be open to all sources of hydrogen, however the quantity of bunkered grey hydrogen shall decrease over time.

The second part of the project shall support the development, construction and implementation of innovative hydrogen-powered transport units. The investment shall focus on advancing, testing, demonstrating and commercialising different types of hydrogen fuel cell transport units to support Poland’s efforts to decarbonise mobility. Commercialization of innovative types of hydrogen powered transport units shall contribute to the decarbonisation of hard-to-abate transportation. It shall cover both constructing new units as well as retrofitting the existing ones. The transport units shall not be dedicated to the transport of fossil fuels.

The third project shall entail the development of capacity of low-carbon hydrogen production and renewable hydrogen production facilities, including electrolysers, with associated infrastructure. The project shall comply with the life-cycle GHG emissions savings requirement of 73,4% for hydrogen, resulting in life-cycle GHG emissions lower than 3 tCO2eq/tH2) and 70% for hydrogen-based synthetic fuels, relative to a fossil fuel comparator of 94g CO2e/MJ, resulting in 2.256 tCO2eq/tH2, in analogy to the approach set out in Article 25(2) of and Annex V to Directive (EU) 2018/2001. Life-cycle GHG emissions savings shall be calculated using the methodology referred to in Article 28(5) of Directive (EU) 2018/2001 or, alternatively, using ISO 14067:2018 or ISO 14064-1:2018. Projects shall be selected on the basis of an open competition, taking into account the readiness and maturity of the project for implementation.

The implementation of the investment shall be completed by 30 June 2026.

B2.2 Improving the conditions for the development of renewable energy sources

The objective of the reform is to improve the regulatory environment for distributed and prosumer energy, develop the supply chain for offshore wind energy, implement energy management systems, increase the installed capacity of renewable energy sources and increase the share of energy from renewable energy sources.

The reform shall consist of amendments to the Renewable Energy Act (“RES Act”) such as introducing better conditions for the operation of energy clusters, implementation of collective models of energy prosumers, implementation of provisions on new renewable energy communities, introduction of provisions specifying the principles of operations for one of models of renewable energy community and the adoption of the principles of running a business for the biomethane sector. The amendment shall also extend the duration of the RES support scheme until 31 December 2027.

The implementation of the action shall be completed by 30 March 2023.

The reform shall also amend the Act on investments in onshore wind power to facilitate the possibility of onshore wind energy investments in municipalities wishing to locate such installations by giving the municipal authorities more power to determine the location of individual investments and to allow the plant to be located closer to residential buildings than the current minimum distance of 10 times the height of the installation.

The implementation of the action shall be completed by 30 June 2022.

The above reform shall be accompanied by the entry into force of a regulation providing a plan of renewables auctions per technology (including for new onshore wind farms). The plan shall set a budget and a volume of electricity that shall be available for each competitive auction for the period 2022-2027. The regulation shall be published by 30 September 2022.

Furthermore, Poland shall progressively increase the installed capacity of onshore wind farms and photovoltaic installations to contribute to the green transition. The installed onshore wind and photovoltaic capacity shall reach 23,5 GW by 30 June 2026.

With regards to the development of offshore wind farms, the reform shall introduce detailed rules for payment of the concession fee to the President of the Energy Regulatory Office extended to entities involved in electricity generation in offshore wind farms.

The implementation of this action shall be completed by 30 June 2022.

Furthermore, reform shall also regulate the types of cash flows to be taken into consideration in calculating the adjusted price and the detailed method of calculating the adjusted price.

The implementation of this action shall be completed by 31 December 2022.

B2.2.1 Development of transmission networks, smart electricity infrastructure

The objective of the investment is to extend and modernise transmission networks in several regions, including the extension of connections between northern and southern parts of the country.

The investment shall consist of the development of 400 kV transmission lines with the relevant stations and the implementation of the data hub and power quality analyser on the electricity market. This measure is expected to allow a further development of the distribution network and facilitate the integration of renewables, in particular, offshore and onshore wind energy in northern Poland, and the development of photovoltaics, into the electricity system. The modernisation of transmission lines shall also contribute to reducing energy losses, leading to an overall reduction of emissions.

The implementation of the data hub shall be completed by 31 December 2024 and the implementation of the investment in transmission lines shall be completed by 30 June 2026.

B2.2.2 RES installations operated by energy communities

The objective of the investment is to incentivise the development of local renewable energy sources carried out by energy communities (including energy clusters, energy cooperatives and other energy communities resulting from the implementation of RED II), grouped prosumers (collective and virtual prosumers), with a particular focus on the role of local governments (in particular municipalities and associations of municipalities) forming such local energy communities and communities.

The investment shall be implemented through a pre-investment and investment support programme covering existing energy communities or entities intending to establish such communities.

The pre-investment support programme shall consist of developing an optimal legal/organisational format and business model for launching or developing an energy community and preparing the necessary analyses and documentation for the preparation of the investment. This programme shall support, inter alia, local energy market development strategies; analyses of local energy demand and supply; inventories of local energy resources (infrastructures) and their potential (such as capacity to provide energy connections); feasibility studies, business plans, due diligence documents; technical documentation and construction projects.

The investment support programme shall consist of implementing the advanced technical and legal systems to promote energy services in the most advanced energy communities. As part of the investment support, the financing shall cover, inter alia, new technologies targeting renewables electricity production; complementary infrastructure for technologies other than electricity; associated infrastructure (such as network components and meters); energy storage facilities and IT software for energy community management and energy optimisation.

The implementation of the pre-investment support shall be completed by 30 March 2025 and of the investment shall be completed by 30 June 2026.

B2.2.3 Construction of offshore terminal infrastructure

The objective of this investment is to mitigate the risk of late implementation of offshore wind farm projects and to ensure proper operation and safety of offshore wind farms.

The investment shall consist of two projects. The first project shall entail the construction of a deep-water installation terminal, with an area of approx. 30 ha, which shall enable two installation units to be operated simultaneously. The second project shall entail the reconstruction of ports and access to them from the sea (including breakwaters). Two service terminals for offshore wind that constitute key infrastructure for the maintenance of offshore installations shall be carried out in the ports in Łeba and Ustka.

The implementation of the investment in offshore installation terminal shall be completed by 30 June 2025. The implementation of the investment in offshore service terminals in Łeba and Ustka shall be completed by 30 June 2026.

B3.1 Support of sustainable water and wastewater management in rural areas

The objective of the reform is to ensure that alternative water and wastewater management solutions, such as individual treatment plants or septic tanks, shall be properly monitored, maintained, and controlled to prevent deterioration.

The reform shall consist of introducing the obligation for municipalities to use instruments to prevent improper disposal of sewage and the mechanism of the so-called substitute performance, i.e. organising the emptying of septic tanks by the municipality applicable to property owners who have not concluded contracts for emptying septic tanks. It shall also introduce an obligation to carry out regular controls and introduce an effective enforcement mechanism.

The implementation of this action shall be completed by 30 June 2022.

The reform shall also establish territorial criteria for selecting beneficiaries of support for water supply or waste-water investments in rural areas. The selection criteria shall give priority to municipalities with the least ability to finance investments from their own resources and to projects with the greatest potential of mitigating existing negative environmental impacts.

The implementation of this action was to be completed by 31 December 2021.

B3.1.1 Investments in sustainable water and waste water management in rural areas

The objective of this investment is to increase the availability of water and sewerage infrastructure in rural areas with the biggest deficits and to improve the quality of life in rural areas through the development of water and sewerage infrastructure. The investment also aims to increase the investment potential of rural areas.

The investment shall consist of supporting new connections to water infrastructure, including the construction, extension or modernisation of water supply or wastewater disposal systems in rural areas and shall lead to an increase in rural population using the water supply and wastewater disposal infrastructure. Activities related to the promotion of rational water and waste-water management shall also be supported. As part of the investment, it shall be possible to co-finance infrastructure using digital solutions, such as the installation/replacement of water meters for remote-reading equipment, and the creation of electronic systems for water and canal management. Alternative solutions for water supply and wastewater treatment infrastructure in rural areas (such as combining collective system with septic tanks, or individual plants) shall be considered.

The implementation of the investment shall be completed by 31 December 2025.

B.2. Milestones, targets, indicators, and timetable for monitoring and implementation for non-repayable financial support

Seq. N°	Related Measure (Reform or Investment)	Milestone / Target	Name	Qualitative indicators (for milestones)	Quantitative indicators (for targets)			Indicative timeline for completion		Description of each milestone and target
					Unit of measure	Baseline	Goal	Quarter	Year
B1G	B1.1 Clean air and energy efficiency	Milestone	Entry into force of an act amending the Energy Efficiency Act and associated legislative acts	Provision in the act amending the Energy Efficiency Act and the associated legislative acts indicating its entry into force				Q1	2022	Entry into force of an act amending the Energy Efficiency Act and the associated legislative acts (law on supporting thermo-modernisation and renovations and on the central emission register of buildings; the law on financial support for the creation of residential premises for rent; the law on some types of housing support; and the law on renewable energy sources) which shall enable entities covered by the Energy Efficiency Obligation Scheme to settle energy saving obligations within the framework of so-called subsidy programmes. It shall clarify the possibilities of using Energy Performance Contracts in the public sector. It shall enable Energy Services Companies to participate in the Energy Efficiency Obligation Schemes.
B2G	B1.1 Clean air and energy efficiency	Milestone	Update of the “Clean Air” Priority Programme	Adoption of amendments to the “Clean Air” Priority Programme by the National Fund for Environment Protection, including provisions for support targeted at (a) higher-income households notably with the involvement of the banking sector providing loans combined with grants; (b) low-income households; (c) lowest-income households.				Q1	2023	The National Fund for Environment Protection shall adopt amendments to the “Clean Air” Priority Programme in line with long-term renovation strategy under the Energy Performance of Buildings Directive, including dedicated support targeted at (a) higher-income households notably with the involvement of the banking sector providing loans combined with grants; (b) low-income households; (c) lowest-income households (in line with the applicable definitions under the “Clean Air” Priority Programme. By 31 March 2023, the provisions providing targeted support to the mentioned groups shall be fully operational and recipients shall have access to this support.
B3G	B1.1 Clean air and energy efficiency	Milestone	Update of the National Air Protection Programme	Adoption of the updated National Air Protection Programme by the Minister of Climate and Environment				Q4	2021	The National Air Protection Program shall define new tasks to be implemented by 2025, 2030 and 2040 at the national, provincial and municipal levels: (1) Establishing standards for low-emission zones for municipalities where the permissible NO2 levels have been exceeded; (2) Commitment of ‘voivodeships’ to adopt anti-smog resolutions in towns where certain air quality standards are not respected; (3) financial support to regional and local authorities for the promotion of the implementation of activities specified in the anti-smog resolutions and the preparation of information points for residents applying for funding under the Clean Air Priority Program; (4) Introduction of the task consisting in strengthening the provisions on the control system for the enforcement of the implementation of tasks specified in anti-smog resolutions; (5) Exclusion of new coal-fired heaters from public support programmes as of 1 January 2022.
B4G	B1.1 Clean air and energy efficiency	Milestone	Entry into force of an amendment to the Regulation by the Minister of Climate and Environment on quality standards for solid fuels	Provision in the amendment to the Regulation on quality standards for solid fuel indicating its entry into force				Q4	2022	On the basis of recommendations on necessary or recommended legislative changes prepared by an inter-ministerial team and followed by a consultation of the proposals with NGO’s and coal sector chambers, the amendment to the regulation on coal-based solid fuels shall enter into force by 31 December 2022. It shall ban producers of coal solid fuels from using misleading branding.
B5G	B1.1 Clean air and energy efficiency	Milestone	Entry into force of the regulation setting quality standards for biomass solid fuels	Provision in the Regulation on quality standards for biomass solid fuels indicating its entry into force				Q3	2023	The regulation shall set quality standards for biomass solid fuels, including wood pellets. The regulation shall ban producers of biomass solid fuels from using misleading branding.
B6G	B1.1.1 Investments in heat sources in district heating systems	Target	T1 - Heat sources in district heating systems		Number	0	45	Q4	2024	Number of heat sources under signed contracts meeting DNSH requirements. The supported technologies shall include natural-gas cogeneration units, RES (solar, geothermal, bioenergy), and heat pumps. The threshold of 250g of CO2/kWh of energy generated shall not be exceeded for any of the supported installations. In case of installations using bioenergy, compliance with Directive 2018/2001 RES shall be ensured. It shall also be ensured that biogas / biomethane operated by the pipeline meets the criteria of sustainable development and the reduction of greenhouse gas emissions (in accordance with the RES Directive).
B7G	B1.1.1 Investments in heat sources in district heating systems	Target	T2 - Heat sources in district heating systems		Number	45	90	Q2	2026	The target refers to the number of heat sources under signed contracts meeting the requirements set out for item B6G.
B8G	B1.1.2 Replacement of heat sources and improvement of energy efficiency in residential buildings	Target	T1 - Heat source replacement in single-family buildings		Number	0	250 000	Q3	2023	Number of installed heat sources fulfilling DNSH requirements (under signed contacts). Investments shall be supported under the Clean Air Priority Programme and the Thermo-modernisation Fund, in line with the long-term renovation strategy under the Energy Performance of Buildings Directive. It shall be ensured that the level of primary energy savings at the level of the programme is at least 30%. Support to gas-fired boilers shall be deployed in line with the Commission Technical Guidance on DNSH (2021/C58/021), in particular it shall lead to a significant decrease in GHG emissions and a significant improvement of the environment (notably due to pollution reduction) and public health. In addition, it shall be ensured gas-fired boilers represent not more than 40% of the overall number of heat source replacements under this measure.
B9G	B1.1.2 Replacement of heat sources and improvement of energy efficiency in residential buildings	Target	T2 - Heat source replacement in single-family buildings		Number	250 000	791 200	Q2	2026	Number of installed heat sources fulfilling requirements set out for item B8G.
B10G	B1.1.2 Replacement of heat sources and improvement of energy efficiency in residential buildings	Target	T1 - Thermo-modernisation and installation of renewable energy sources in residential buildings (single and multi-family buildings)		Number	0	244 952	Q3	2023	Number of thermo-modernised single-family houses and dwellings in multi-family houses fulfilling energy efficiency standards under supported projects. Investments shall be supported under the Clean Air Priority Programme and the Thermo-Modernisation and Renovation Fund. It shall be ensured that the level of primary energy savings at the level of the programme is at least 30%. Support shall be deployed in line with Commission Technical Guidance on DNSH (2021/C58/021). In particular, it shall be ensured that at least 70% of building waste generated under the programme is reused or recycled.
B11G	B1.1.2 Replacement of heat sources and improvement of energy efficiency in residential buildings	Target	T2 - Thermo-modernisation and installation of renewable energy sources in residential buildings (single and multi-family buildings)		Number	244 952	700 390	Q2	2026	Number of thermo-modernised single-family houses and dwellings in multi-family houses fulfilling requirements set out for item B10G.
B12G	B1.1.3 Thermal modernisation of schools	Target	Modernized or exchanged heat sources fulfilling DNSH requirements in buildings of educational institutions (under signed contracts)		Number	0	90	Q2	2026	Number of replaced or modernised heat sources in buildings of educational institutions fulfilling DNSH requirements (under signed contracts). It shall be ensured that the level of primary energy savings at the level of the programme is at least 30%. Support to gas-fired boilers shall be deployed in line with Commission Technical Guidance on DNSH (2021/C58/021). In addition, it shall be ensured that gas-fired boilers represent not more than 20% of the overall number of heat source replacements under this measure.
B13G	B1.1.3 Thermal modernisation of schools	Target	Thermo-modernized buildings of educational institutions (under signed contracts)		Number	0	322	Q2	2026	Number of buildings of educational institutions supported for investments in energy modernisation and/or with application of modern installation solutions, including: renewable energy sources and adjustment of functions, installations and technical systems of the buildings to the current requirements of the applicable law. The implemented investments shall allow for energy savings at the level of the entire investment program of at least 30%.
B14G	B1.1.4 Strengthening the energy efficiency of local social activity facilities	Target	Social activity facilities with replaced inefficient solid fuel heat sources to modern heat sources fulfilling DNSH requirements		Number	0	21	Q2	2026	Number of social activity facilities that have replaced inefficient solid fuel heat sources with modern heat sources meeting DNSH requirements (under signed contracts). The implemented investments shall ensure energy savings at the level of the entire investment program of at least 30%. In addition, it shall be ensured that gas-fired boilers represent not more than 20% of the overall number of heat source replacements under this measure.
B15G	B1.1.4 Strengthening the energy efficiency of local social activity facilities	Target	Thermo-modernised facilities of social activity		Number	0	85	Q2	2026	Number of thermo-modernised community facilities (libraries and community centres). The implemented investments shall ensure energy savings at the level of the entire investment programme of at least 30%. Support to gas-fired boilers shall be deployed in line with Commission Technical Guidance on DNSH (2021/C58/021). In addition, it shall be ensured that gas-fired boilers represent not more than 20% of the overall number of heat source replacements under this measure.
B16G	B2.1 Improving the conditions for the development of hydrogen technologies and other decarbonised gases	Milestone	Entry into force of acts amending the legislative acts for hydrogen as an alternative fuel for transport	Provisions in the amending legislative acts indicating their entry into force				Q4	2021	1. Amendment to the Electromobility Act (January 11, 2018; Dz. U. z 2018 r. poz. 317) shall introduce the definitions for the hydrogen refuelling infrastructure; set the general safety and technical requirements for the refuelling stations (according to the Alternative Fuels Infrastructure Directive) and determine the procedures and competent authorities relevant for the inspection of this infrastructure. 2. Amendment to the Act on the system of monitoring and controlling quality of fuels (August 25, 2006; Dz.U. Nr 169, poz. 1200) shall introduce the notion of hydrogen following the combined nomenclature CN 2804 10 00 code; sets the procedures of monitoring and controlling the quality of hydrogen; determines relevant authorities. The notion of hydrogen shall be in compliance with the ’Do no significant harm’ Technical Guidance (2021/C 58/01). The reform shall not make the use and marketing of renewable hydrogen more difficult than other sources of hydrogen. The reform shall primarily aim at developing renewable hydrogen or hydrogen produced from electrolysers.
B17G	B2.1 Improving the conditions for the development of hydrogen technologies and other decarbonised gases	Milestone	Entry into force of the law laying down rules for hydrogen	Provision in the law indicating its entry into force				Q4	2023	Entry into force of the law establishing hydrogen infrastructure and markets design aimed at supporting the market uptake of renewable and low-carbon hydrogen, integration of hydrogen production in other energy markets as well as existing and dedicated infrastructure aimed at creating regulatory predictability for investors and supporting the uptake of renewable and low-carbon hydrogen. The law shall be in compliance with the ’Do no significant harm’ Technical Guidance (2021/C 58/01). The reform shall not make the use and marketing of renewable hydrogen more difficult than other sources of hydrogen. The reform shall primarily aim at developing renewable hydrogen or hydrogen produced from electrolysers. The reform shall be in line with the EU hydrogen strategy.
B18G	B2.1.1 Investment in hydrogen, hydrogen manufacturing, storage and transport	Target	Environmental permits issued for hydrogen refuelling stations		Number	0	10	Q3	2023	Number of environmental permits issued for hydrogen refuelling stations.
B19G	B2.1.1 Investment in hydrogen, hydrogen manufacturing, storage and transport	Target	Entry into operation of hydrogen refuelling stations		Number	0	25	Q2	2026	Number of hydrogen refuelling stations including hydrogen bunkering open to the public as part of an integrated policy approach that puts the priority on renewable hydrogen and in compliance with the ’Do no significant harm’ Technical Guidance (2021/C 58/01). The bunkering shall be open to all sources of hydrogen but the quantity of bunkered grey hydrogen shall decrease over time.
B20G	B2.1.1 Investment in hydrogen, hydrogen manufacturing, storage and transport	Target	Research and innovation projects on innovative hydrogen powered transport units		Number	0	3	Q2	2026	Number of innovative projects into hydrogen powered transport units developed. The project shall support the development, construction and implementation as well as commercialisation of innovative hydrogen-powered transport units. The investment shall support and develop a Polish potential to become a provider of hydrogen-fuelled ships/trains/buses for sustainable transport. Apart from research and development, scaling-up of production shall be supported. The scope of investment includes a broad range of activities for advancing, testing, demonstrating and commercialising different types of hydrogen fuel cell transport units. It shall cover both constructing new units as well as retrofitting the existing ones. The projects shall comply with the ’Do no significant harm’ Technical Guidance (2021/C 58/01). Transport units shall not be dedicated to the transport of fossil fuels.
B21G	B2.1.1 Investment in hydrogen, hydrogen manufacturing, storage and transport	Target	Capacity of low-carbon and renewable hydrogen production facilities, including electrolysers, with associated infrastructure		Number	0	320	Q2	2026	Capacity of low-carbon and renewable hydrogen production facilities, including electrolysers, with associated infrastructure (320 MW). The investment related to low-carbon and renewable hydrogen shall comply with the life-cycle GHG emissions savings requirement of 73,4% for hydrogen, resulting in life-cycle GHG emissions lower than 3 tCO2eq/tH2) and 70% for hydrogen-based synthetic fuels, relative to a fossil fuel comparator of 94g CO2e/MJ, resulting in 2.256 tCO2eq/tH2, in analogy to the approach set out in Article 25(2) of and Annex V to Directive (EU) 2018/2001. Life-cycle GHG emissions savings shall be calculated using the methodology referred to in Article 28(5) of Directive (EU) 2018/2001 or, alternatively, using ISO 14067:2018 or ISO 14064-1:2018.
B22G	B2.2 Improving the conditions for the development of renewable energy sources	Milestone	Entry into force of acts amending the legislative framework for renewable energy communities and biomethane: Amendments to the RES Act, Amendments of legislation concerning energy market, and entry into force of a Regulation to the RES Act	Provisions in the amending acts and in the regulation indicating their entry into force				Q1	2023	Adoption and entry into force of amending acts and regulation including: 1. Amendments to the Act of 20 February 2015 on renewable energy sources (RES Act) shall reformulate principles of operation for energy clusters (better conditions to establish such entities) by providing: rules, definitions or notions regarding: the scope, agreements, subject matter of energy cluster, registry of energy cluster or cooperation between individual members of the energy cluster and system operators. 2. Amendments to the RES Act shall implement collective models of energy prosumers. 3. Amendments of legislative acts concerning energy market shall implement provisions on new renewable energy communities, which shall ensure that final customers, in particular household customers, are entitled to participate in a renewable energy community in line with Directive (EU) 2018/2001 while maintaining their rights and/or obligations as final customers, and without being subject to unjustified or discriminatory conditions or procedures that would prevent their participation in a renewable energy community. 4. Regulation to the RES Act regarding the principles of energy accounting for energy cooperatives shall introduce provisions specifying principles of operations for one of models of renewable energy community. 5. Amendments to the RES Act –that shall lay down rules governing the running of a business for the biomethane sector.
B23G	B2.2 Improving the conditions for the development of renewable energy sources	Milestone	Entry into force of an act amending the Act on investments in onshore wind farms	Provision in the act amending the Act on investments in onshore wind farms indicating its entry into force				Q2	2022	Entry into force of an amending act which shall remove formal barriers to investments in onshore infrastructure. The amendment shall make the distance rule (minimum distance from windmill to residential building - 10 times windmill' height, 10H) more flexible by giving more power to determine minimum distances to municipalities as part of the spatial/zoning procedure and to regional environmental protection offices as part of the procedure for issuing decisions on environmental conditions. The general 10H distance rule shall be maintained, but the possibility of deviations from it shall be enabled and that more power to determine the location of wind farms shall be given to individual municipalities as part of the local planning procedure (zoning/spatial procedure). The local plan shall be able to define a shorter distance of the wind farm from the residential building, taking into account the range of the wind farms' impacts based on the environmental impact forecast made under such a plan.
B24G	B2.2 Improving the conditions for the development of renewable energy sources	Milestone	Entry into force of a regulation laying down a plan of renewables auctions for the years 2022 - 2027	Provision in the regulation indicating its entry into force				Q3	2022	Entry into force of a regulation laying down a plan of renewables auctions per technology (including for new onshore wind farms). The plan shall set a budget and a volume of electricity that shall be available through competitive auctions for the period 2022-2027.
B25G	B2.2 Improving the conditions for the development of renewable energy sources	Target	T1 - Installed capacity of onshore wind and photovoltaic installations (in GW)		Number	11,2	18	Q4	2023	Total installed capacity (in GW) of onshore wind and photovoltaic installations.
B26G	B2.2 Improving the conditions for the development of renewable energy sources	Target	T2 - Installed capacity of onshore wind and photovoltaic installations (in GW)		Number	18	20	Q4	2024	Total installed capacity (in GW) of onshore wind and photovoltaic installations.
B27G	B2.2 Improving the conditions for the development of renewable energy sources	Target	T3 - Installed capacity of onshore wind and photovoltaic installations (in GW)		Number	20	23	Q4	2025	Total installed capacity (in GW) of onshore wind and photovoltaic installations.
B28G	B2.2 Improving the conditions for the development of renewable energy sources	Target	T4 - Installed capacity of onshore wind and photovoltaic installations (in GW)		Number	23	23,5	Q2	2026	Total installed capacity (in GW) of onshore wind and photovoltaic installations.
B29G	B2.2 Improving the conditions for the development of renewable energy sources	Milestone	Entry into force of the implementing regulation following from the Act of 17 December 2020 on the promotion of electricity generation in offshore wind farms	Provision in the regulation indicating its entry into force				Q2	2022	The following implementing regulation shall enter into force: Regulation of the Council of Ministers on the concession fee - Pursuant to Article 34(2a) of the Energy Law, the obligation to pay the concession fee to the President of the Energy Regulatory Office also extended to energy enterprises performing economic activity in the field of electricity generation in offshore wind farms, referred to in the Act of 17 December 2020 on the promotion of electricity generation in offshore wind farms. In addition, in connection with the amendment of the Energy Law of 15 April 2021, an activity that shall also be covered by the concession fee is the storage of electricity.
B30G	B2.2 Improving the conditions for the development of renewable energy sources	Milestone	Entry into force of the implementing regulation following from the Act of 17 December 2020 on the promotion of electricity generation in offshore wind farms	Provision in the regulation indicating its entry into force				Q4	2022	Regulation of the Minister of Climate and Environment on the types of cash flows to be taken into consideration in calculating the adjusted price and the detailed method of calculating the adjusted price. The regulation shall specify the types of cash flows to be taken into account in calculating the adjusted price and the detailed method of calculating the adjusted price. During the process, such factors as investment aid, the date of granting investment aid and the rules of granting public aid in the area of environmental protection and energy shall be taken into account. The expected effect is to facilitate the above procedure for offshore wind farm investors.
B31G	B2.2.1 Development of transmission networks, smart electricity infrastructure	Target	T1 - Length of newly built or modernised power transmission network (km)		Number	0	70	Q4	2024	Number of kilometres of newly built or modernised sections of power transmission network projects (400kV). The length of each section shall be calculated only once (regardless of whether it is a single or double-circuit line).
B32G	B2.2.1 Development of transmission networks, smart electricity infrastructure	Target	T2 - Length of newly built or modernised power transmission network (km)		Number	70	190	Q4	2025	Number of kilometres of newly built or modernised sections of power transmission network projects (400kV). The length of each section shall be calculated only once (regardless of whether it is a single or double-circuit line).
B33G	B2.2.1 Development of transmission networks, smart electricity infrastructure	Target	T3 - Length of newly built or modernised power transmission network (km)		Number	190	320	Q2	2026	Number of kilometres of newly built or modernised sections of power transmission network projects (400kV). The length of each section shall be calculated only once (regardless of whether it is a single or double-circuit line).
B34G	B2.2.1 Development of transmission networks, smart electricity infrastructure	Milestone	Implementation of the data hub on the electricity market (OIRE/CSIRE)	Entry into operation				Q4	2024	Entry into operation and installation of one data hub and power quality analyser on the electricity market (OIRE/CSIRE).
B35G	B2.2.2 RES installations operated by energy communities	Target	Entities supported within the pre-investment part		Number	0	139	Q1	2025	Number of grant agreements signed with beneficiaries that shall be selected via open, competitive and transparent call for proposals. The allocation of projects to the beneficiary entities shall ensure a balanced distribution between entities across the country, considering population and geographical coverage. As at the date of signing the grant agreements the beneficiaries shall belong to entities that are able to establish a renewable energy community as defined in Directive (EU) 2018/2001 (recast) on the promotion of the use of energy from renewable sources and other energy communities defined in Polish law (including energy clusters “klaster energii” and energy cooperatives “spółdzielnia energetyczna”).
B36G	B2.2.2 RES installations operated by energy communities	Target	Energy communities supported within the investment part		Number	0	10	Q4	2025	Number of grant agreements signed with renewable energy communities as defined in Directive (EU) 2018/2001 (recast) on the promotion of the use of energy from renewable sources and other energy communities defined in Polish law (including energy clusters “klaster energii” and energy cooperatives “spółdzielnia energetyczna”). The beneficiary entities shall be selected via open, transparent and competitive calls for proposals. The allocation of projects to the beneficiary entities shall ensure a balanced distribution between entities across the country, considering population and geographical coverage.
B37G	B2.2.3 Construction of offshore terminal infrastructure	Milestone	Construction of an offshore installation terminal	Entry into operation				Q2	2025	Entry into operation of a new port pier. The total area of storage and operational-storage pavements shall be 33,6ha. Within the pre-assembly area the surface shall have a bearing capacity that equals 50T/m2 and a storage area of 20T/m2. The ro-ro ramp shall also be built. The storage area of the terminal shall provide services for two independent offshore wind farm developers. The division of the outer pier shall have the possibility to implement two berths for jack-up vessels. The total length of the quays in the offshore wind terminal shall be over 1 000 meters. The offshore wind terminal located on the Outer Port pier shall have optimal hydro-technical and navigation conditions for offshore vessels. Port channel clearance shall ensure efficiency and safety of the ships’ navigation. The main channel shall be 280 meters wide in the narrowest point.
B38G	B2.2.3 Construction of offshore terminal infrastructure	Target	Construction of an offshore service terminal in Łeba and Ustka		Number	0	2	Q2	2026	Completion of the construction of two offshore service terminals (Ustka and Łeba). The investment in Ustka shall consist in the construction of an approach waterway track with a depth of 8 m, with the possibility of deepening to 9-9,5 m. The investment harbour basin shall be 12,7 ha. In addition, it is planned to rebuild the eastern breakwater and build a new western breakwater approximately 1400 m long. The planned area of the terminal shall be approximately 14 ha, with the construction of a quay at the terminal with a length of approximately 400 m. The investment at Łeba shall involve the construction of an approach waterway track with a depth of 3,5-4 m. An expert assessment of the condition of the structures along the track shall be carried out. In addition, a new eastern breakwater, at least 220 m long, shall be built to ensure a safe entrance to the port. A new harbour basin shall be built on land and a quay inside the basin with a length of about 260 m.
B39G	B3.1 Support sustainable water and wastewater management in rural areas	Milestone	Development of rules for the territorialisation of support for water supply or sewage investments RRP in rural areas	Adoption of guidelines by Minister of Agriculture and Rural Development.				Q4	2021	Adoption of territorial criteria for selecting beneficiaries. The selection criteria shall give priority to municipalities with the least ability to finance investments from their own resources. Voivodeship self-governments shall be involved in the process of defining the criteria for selecting beneficiaries.
B40G	B3.1 Support sustainable water and wastewater management in rural areas	Milestone	Entry into force of legal act establishing an obligation to carry out regular monitoring and control of appropriate individual systems	Provision in the legal act indicating its entry into force				Q2	2022	Entry into force of a legal act which shall introduce the obligation for communes to monitor and control the disposal of sewage and use instruments to prevent improper disposal, including the mechanism of so-called substitute performance, i.e. organising the emptying of septic tanks by the commune for property owners who have not concluded contracts for emptying septic tanks.
B41G	B3.1.1 Investments in wastewater treatment systems and water supply in rural areas	Target	Additional connections of rural population in scope of water infrastructure		Number	0	33 990	Q4	2025	Additional connections of rural population using the water supply and wastewater treatment infrastructure in communes that fully comply with the amended rules on wastewater disposal. Support shall be directed to areas whose investment capacity has been limited as a result of the COVID-19 pandemic outside agglomerations within the meaning of art. 86 of the Water Law Act and to wastewater treatment infrastructure projects with the greatest potential to reduce existing negative environmental impacts. The beneficiaries of the investment shall be selected through an open and transparent competition. Alternative solutions for water supply and wastewater treatment infrastructure in rural areas (such as combining collective systems with septic tanks, or individual plants) shall be considered. Water abstraction shall be avoided where the concerned water bodies (surface or ground waters) are, or projected (in the context of intensifying climate change) to be in less than good status or potential.

B1.2 Facilitating the energy saving obligation for energy companies

The objective of the reform is to simplify and broaden the Energy Efficiency Obligation scheme.

The reform shall be implemented by creating a standard set of reference values for different types of energy-saving measures. Such measures shall no longer need to be audited which shall facilitate the participation in the scheme of smaller entities. Another element of the reform shall be the inclusion in the Energy Efficiency Obligation scheme of fuel companies placing liquid fuels used for transport on the market. These companies shall implement energy efficiency improvement projects, cancel an appropriate number of white certificates, or pay a substitute fee under certain conditions. As a result, demand for white certificates is expected to increase, which shall increase the level of turnover in the market and meet the increased energy efficiency targets.

The implementation of the reform shall be completed by 30 June 2022.

B1.2.1 Energy efficiency and RES in companies – investments with the highest greenhouse gas reduction potential

The reform shall aim at reducing final energy consumption and greenhouse gas emissions of companies.

The implementation of green solutions in enterprises shall focus on improving industrial and energy processes in order to improve energy efficiency and reduce energy intensity, leading to a reduction - and a higher efficiency - of energy consumption, together with investments in renewable and low-carbon energy sources in enterprises. The investment shall, in particular, support (i) the construction, extension or modernisation of existing industrial and production installations, industrial equipment and electricity installations aimed at improving their energy efficiency; (ii) the construction and installation of own renewable energy sources in companies, including wind turbines, solar collectors, photovoltaic panels, geothermal systems, heat pumps; (iii) the construction of energy storage facilities in companies in connection with the production of energy from renewable sources; (iv) building/upgrading own (internal) low-carbon energy sources, including cogeneration; (v) increasing the share of low- or zero-emission fuels in manufacturing processes, respecting the highest emission standards; (vi) replacing low-energy heat sources using fuels (solid, liquid, gas) or electricity with more energy efficient sources; (vii) thermo-modernisation of buildings and facilities used in industrial processes. Projects shall be selected on the basis of an open competition, taking into account the following criteria: (i) readiness – maturity of the project for implementation; (ii) consistency with existing plans for climate neutrality; (iii) the degree of reduction of CO2 and PM 2,5 and PM10 emissions; (iv) the degree of reduction in primary energy consumption.

In order to ensure that the measure complies with the ‘Do no significant harm’ Technical Guidance (2021/C 58/01), the eligibility criteria contained in terms of reference for upcoming calls for projects shall exclude the following list of activities: (i) activities related to fossil fuels, including downstream use 16 ; (ii) activities under the EU Emission Trading System (ETS) achieving projected greenhouse gas emissions that are not lower than the relevant benchmarks 17 ; (iii) activities related to waste landfills, incinerators 18 and mechanical biological treatment plants 19 ; and (iv) activities where the long-term disposal of waste may cause harm to the environment. The terms of reference shall additionally require that only activities that comply with relevant EU and national environmental legislation may be selected.

The implementation of the investment shall be completed by 31 December 2023.

B2.3 Support for investment in offshore wind farms

The objective of the reform is to ensure the effective implementation and further development of offshore wind energy.

The reform shall consist of introducing detailed requirements for power output plant components and for offshore power station components as well as construction requirements for offshore power station components, while taking into account the safety and reliability of the offshore power output and power station assembly. A regulation shall enter into force laying down the maximum price per 1 MWh (expressed in PLN) that may be indicated in bids submitted by generators in an auction. The implementation of the reform shall be completed by 30 June 2024.

The objective of the reform is also to reduce the impact of the allocation constraints on the electricity market results. The reform shall consist of the implementation by the Transmission System Operator of an explicit procurement of balancing capacities (reserves) before the single day ahead coupling (SDAC) in line with the recommendation by the ACER proposing to decrease the level of allocation constraints applied. The implementation of the reform shall be completed by 31 December 2023.

The reform shall be accompanied by auctions for electricity generation from offshore wind farms. The auctions shall be organised by 31 December 2025.

B2.3.1 Construction of offshore wind farms

The implementation of offshore projects in the Baltic aims to contribute to gradually increasing the share of renewables and zero-emission sources in Poland’s energy system.

The investment shall support projects related to the construction of offshore wind farms. Offshore wind farms shall contribute to stabilising the operation of the electricity grid by ensuring higher energy generation stability compared to other types of RES installations such as photovoltaics and onshore wind farms. The total rated capacity of offshore wind installations installed as a result of the investment shall be 1500 MW.

Beneficiaries shall be selected in an open, transparent and non-discriminatory call for proposals available to all projects participating in Phase I (support granted outside of the auction system), which shall be subject to evaluation. The support shall be granted to more than one beneficiary to enable effective competition on the offshore wind market. The criteria for project selection shall include maturity and readiness for completion of projects by 30 June 2026, implementation schedule and deadlines for achieving the assumed indicators, or installed capacity as a result of project implementation (MW).

The implementation of the investment shall be completed by 30 June 2026.

B2.4 Legal framework for the development of energy storage facilities

The objective of the reform is to remove existing legal barriers to the development of storage technologies and to create a stable legal environment for the operation of storage business.

The reform shall, inter alia, exempt electricity storage from the tariff obligation and remove double charging of network charges. It shall make the obligation to obtain a concession/entry in the register dependent on the total installed electricity storage capacity, irrespective of its capacity. The proposed tariffs framework for storage shall be non-discriminatory and cost-reflective.

The implementation of the reform was to be completed by 30 June 2021.

B2.4.1 Energy storage systems

The objective of the investment is to ensure continuity of supply to consumers and to increase the efficiency of the use of RES sources through investments in technologies facilitating the balancing of electricity in the electricity system.

The investment shall consist of the modernisation of the existing pumped hydroelectric energy storage. It shall involve adapting installations to current and future regulatory and market needs to ensure a viable operation of the power plant. It shall consist of the modernisation of upper reservoir (refurbishment of bituminous concrete upstream face), upper water intake and derivative tunnels and at least three out of four hydro-generators of the storage and pumped power station. The investment is expected to result in an increase in the availability and efficiency of the plant.

The investment shall also finance the purchase and installation of a back-up electricity storage facility with a capacity of 4-5 kWh each.

The implementation of the investment shall be completed by 30 June 2026.

B3.2 Support for environmental restoration and protection against hazardous substances

The objective of the reform is to reduce the negative environmental impact of large-scale degraded land and allow for coordinated neutralisation of threats in Polish marine areas.

The reform entails removing organisational and legal barriers to the comprehensive elimination of the negative environmental impact of large-scale post-industrial areas. It shall focus on four independent field components (different locations and scopes of works): 1) former "Tarnowskie Góry" Chemical Plant in Tarnowskie Góry; 2) former "Zachem" Chemical Plant in Bydgoszcz; 3) "Organika-Azot" Plant in Jaworzno; 4) former "Boruta" Dyes Industry Plant in Zgierz.

The legislation enacting these changes shall enter into force by 31 December 2022.

The second part of the reform shall consist of defining rules dedicated to hazardous materials sunk in the Baltic Sea aimed at increasing safety for human health and condition of the environment. It shall describe the competences of public authorities in the provisions of law; identify leading and cooperating entities in matters related to the deposition of hazardous materials in the maritime areas; develop a detailed action plan of public administration and supervised and subordinate units on the subject of hazardous materials deposited in marine areas, along with an indication of the entities responsible for the implementation of individual tasks; and introduce legal changes to enable monitoring, identification and possible extraction and disposal of hazardous materials.

The legislation enacting these changes shall enter into force by 30 September 2022.

B3.2.1 Investments in risk neutralisation and the restoration of large-scale brownfield sites and the Baltic Sea

The objective of the investment is to remove the threat to human health and life posed by large-scale brownfield sites, to minimise their negative impact on the natural environment and to recover them for re-use while respecting the polluter pays principle and the Environmental Liability Directive 2004/35/EC. The investment is also expected to contribute to addressing the risk arising from pollution and hazardous materials in Polish marine areas.

The investment shall consist of the development of research and studies leading to preparation of full investment documentation for pre-defined locations for which significant problems with the presence of pollutants or hazardous substances on a large-scale area exist. It shall entail the development of field research, studies and land inventory, as a preliminary but fundamental step leading to preparation of full investment documentation in next steps of the programme.

The implementation of the investment shall be completed by 30 June 2026.

The investment shall support land remediation and neutralisation of hazardous substances, preparation of land for investments by modernisation of hard infrastructure as well as buildings revitalisation in Huta Sendzimira.

The investment shall also support reconnaissance and measurement campaigns in the Baltic Sea as well as an analysis of the obtained data as a necessary step leading to the preparation of a complete documentation for neutralisation plans.

The implementation of the investment shall be completed by 31 December 2025.

B3.3 Support for the sustainable management of water resources in agriculture and rural areas

The objective of the reform is to improve the conditions for investment in rural areas in water management and resource efficiency. The reform shall contribute to increasing the resilience of agriculture to drought and flood prevention in agricultural areas; improving water efficiency by properly regulating water relations in agricultural areas and reducing run-off; and increasing water retention.

The reform shall consist of amendments to national legislation needed to improve the conditions for resilient water management in agriculture and rural areas. The amendments shall facilitate the preparation and implementation of investments regarding water retention and stopping its draining from agricultural lands, including in particular investments related to the reconstruction and rebuilding of drainage devices so that they fulfil the function of retention and thus protect agricultural land against drought and limit the risk of floods.

The reform shall comply with the requirements laid down in the ‘Do no significant harm’ Technical Guidance (2021/C 58/01), in particular, it shall ensure compliance with the EU environmental legislation, including the EIA Directive (2011/92/EU) and the Water Framework Directive (2000/60/EC).

The amendments shall not lead to any deterioration of the level of compliance with EU environmental legislation, in particular with regards to investments that are considered significant or potentially significant investments pursuant to the Council of Ministers' regulation on projects likely to have a significant impact on the environment and investments in or affecting Natura 2000 areas. Moreover, the changes shall not alter the currently binding rules on water intake.

The implementation of the reform shall be completed by 30 June 2022.

B3.3.1 Investments in increasing the potential of sustainable water management in rural areas

The objective of the investment is to support investments in rural areas in improving water management and resource efficiency.

The investment shall contribute to increasing the resilience of agriculture to drought and flood prevention in agricultural areas; improving water efficiency by properly regulating water relations in agricultural areas and reducing run-off; and increasing water retention, provided their need and nature is justified appropriately. Priority shall be given to climate-change-resilient and nature-based solutions. Projects under this measure shall be subject to environmental impact assessment (EIA) and shall comply with the requirements laid down in the Technical Guidance on DNSH (2021/C 58/01). Compliance with the EU environmental legislation, including the EIA Directive (2011/92/EU) and the Water Framework Directive (2000/60/EC) shall be ensured. All investment projects financed under this component which require an EIA decision shall comply with Directive 2011/92/EU as amended by Directive 2014/52/EU. Specifically, all new projects that require an EIA shall be authorised under the Act on the provision of information on the environment and its protection, public participation in environmental protection and environmental impact assessment, as amended by the Act of 30 March 2021 amending that Act and certain other acts. Provisions of the ‘Guidelines on remedial actions for projects co-financed by EU Funds affected by the infringement 2016/2046’, as communicated to Poland on 23 February 2021 (ref. Ares(2021)1423319), shall be taken into account for the implementation of all investment projects for which an environmental decision or a construction or development permit was requested or issued before the entry into force of the Act of 30 March 2021. Only projects that do not lead to a deterioration of the status of surface waters and groundwater and do not prevent the improvement of the ecological status or potential of the affected water bodies shall be supported.

Any investment having negative effects on nature shall be excluded from the support. Where water is abstracted, a relevant permit must be granted by the relevant authority, ensuring that affected water bodies are in good ecological status and specifying conditions to avoid deterioration thereof, in accordance with the requirements of Directive 2000/60/EC and the technical Guidance on DNSH and evidenced by the latest relevant supporting data. Water abstraction shall be avoided where the concerned water bodies (surface or ground waters) are, or projected (in the context of intensifying climate change) to be in less than good status or potential. The measures shall also comply with the provisions of Directive 2009/147/EC on the conservation of wild birds (Birds Directive) and Directive on the conservation of natural habitats and of wild fauna and flora 92/43/EEC (Habitats Directive).

The implementation of the investment shall be completed by 31 December 2025.

B3.4 Enabling framework for green transition investments in urban areas

The objective of the reform shall be to support the capacity of cities in prioritising, planning, executing and financing investment projects aimed at climate mitigation and adaptation in line with the European Green Deal. The reform and the associated investments shall notably aim at increasing the share of green areas in cities.

A set of legislative changes shall ensure that sustainability aspects are better integrated into the urban planning procedures and that stakeholders are properly consulted as part of those procedures. Moreover, it shall be ensured that local authorities receive appropriate capacity support to prioritise, plan and execute climate mitigation and adaptation projects. These regulatory and capacity-building elements shall be complemented by the establishment of a dedicated instrument aimed at providing financing for green transition investments in urban areas.

In order to ensure that the measure complies with the ‘Do no significant harm’ Technical Guidance (2021/C58/01), the eligibility criteria for projects shall exclude the following list of activities: (i) activities related to fossil fuels, including downstream use 20 ; (ii) activities under the EU Emission Trading System (ETS) achieving projected greenhouse gas emissions that are not lower than the relevant benchmarks 21 ; (iii) activities related to waste landfills, incinerators 22 and mechanical biological treatment plants 23 ; and (iv) activities where the long-term disposal of waste may cause harm to the environment. The terms of reference shall additionally require that only activities that comply with relevant EU and national environmental legislation may be selected.

The legislative changes aimed at facilitating green urban investments shall enter into force by 31 December 2023. The Green Urban Transition Fund shall be set up by 30 June 2022.

B3.4.1 Investments in a green transformation of cities

The objective of the investment shall be to mitigate the impact of cities on climate change and the health of their inhabitants by lowering greenhouse gas and other pollutant emissions. The objective shall also be to adapt cities to increasing extreme weather conditions associated with climate change, such as drought, heat waves and flooding.

The first of these objectives shall be achieved through investment projects increasing the use of renewables as a source of energy in the city and increasing energy efficiency as well as the development of zero-emission transport infrastructure (pedestrian, cycling) integrated with collective transport, education, and awareness-raising among citizens about the need to transform cities towards climate neutrality in adapting to climate change. The second of these objectives shall be achieved through investment projects aimed at increasing biologically active surfaces in urban and functional areas and reducing soil sealing and nature-based urban investments with associated vegetation solutions.

In order to ensure that the measure complies with the ‘Do no significant harm’ Technical Guidance (2021/C58/01), the eligibility criteria for projects shall exclude the following list of activities: (i) activities related to fossil fuels, including downstream use 24 ; (ii) activities under the EU Emission Trading System (ETS) achieving projected greenhouse gas emissions that are not lower than the relevant benchmarks 25 ; (iii) activities related to waste landfills, incinerators 26 and mechanical biological treatment plants 27 ; and (iv) activities where the long-term disposal of waste may cause harm to the environment. The terms of reference shall additionally require that only activities that comply with relevant EU and national environmental legislation may be selected.

All the contracts for these investments shall be awarded by 31 December 2025. Relevant output and/or result indicators shall be set-up in order to monitor the implementation of these investments with respect to the objectives set out above.

B3.5 Reform of housing construction for people with low and average incomes, taking into account the higher energy efficiency of buildings

The objective of the reform shall be to increase the supply of energy-efficient housing for low- and average-income households.

That objective shall be achieved by increasing the rate of public co-financing for buildings that meet energy efficiency standards 20% more ambitious than the minimum energy efficiency standard in force in Poland (Nearly-Zero Energy Buildings standard, NZEB).

The reform shall be completed by 30 June 2022.

B3.5.1 Investment in energy-efficient housing for low- and average-income households

The objective of the investment shall be to increase the supply of energy-efficient housing for low- and average-income households.

The investments shall support the creation of dwellings forming part of the municipal housing stock, sheltered dwellings, accommodation facilities, shelters for the homeless, heating and temporary accommodation, and the participation of the municipality or an inter-municipal association in a project of another investor, consisting of the creation of dwellings for rent for low-income people who cannot afford an accommodation on the private market.

Investments shall be made to construct low-emission multi-apartment residential buildings using RES installations (including in particular photovoltaic panels, solar collectors) and other ‘green’ solutions that increase the energy efficiency of buildings. The energy consumption of supported buildings shall be 20% lower than the minimum energy performance standard (Nearly-zero Energy Building) for new buildings.

The investment shall be completed by 30 June 2026.

B.4. Milestones, targets, indicators, and timetable for monitoring and implementation for the loan

Seq. N°	Related Measure (Reform or Investment)	Milestone / Target	Name	Qualitative indicators (for milestones)	Quantitative indicators (for targets)			Indicative timeline for completion		Description of each milestone and target
					Unit of measure	Baseline	Goal	Quarter	Year
B1L	B1.2 Facilitating the implementation of the energy saving obligation for energy companies	Milestone	Entry into force of the implementing regulation to the Energy Efficiency Act	Provision in the implementing regulation to the Energy Efficiency Act indicating its entry into force				Q2	2022	Entry into force of the implementing regulation to the Energy Efficiency Act which shall establish an energy savings reference value for projects improving energy efficiency; and set out a methodology for calculating energy savings for projects in the transport sector.
B2L	B1.2.1 Energy efficiency and RES in companies – investments with the highest greenhouse gas reduction potential	Milestone	Financing instructions (including eligibility and selection criteria) for the support scheme targeting energy efficiency and RES in companies, including those covered by the EU Emissions Trading System	Publication of the support scheme				Q4	2022	The investment policy of the scheme shall include at least the following eligibility and project selection criteria: (i) the objective of the lowest price per tonne of the greenhouse gas saved; (ii) ensuring compliance with the EU and national environmental laws as well as the DNSH Technical Guidance (2021/C 58/01) of supported activities and companies and specifying decarbonisation targets, as further detailed in the operational agreement; (iii) supported ETS installations shall reduce their emissions below the benchmark relevant to the project bid.
B3L	B1.2.1 Energy efficiency and RES in companies – investments with the highest greenhouse gas reduction potential	Target	Award of all contracts for the implementation of energy efficiency and RES in enterprises		Number	0	43	Q4	2023	Number of contracts awarded to investment projects related to the improvement of industrial and energy processes to improve energy efficiency and reduce energy intensity, leading to the reduction and rationalisation of energy consumption with investments in renewable and low-carbon energy sources in enterprises. The scheme shall be deployed in line with its financing instructions, as described under B2L. The scheme shall be rolled out through a non-discriminatory, transparent, and open process, open to all industrial sectors.
B4L	B2.3 Support for investment in offshore wind farms	Milestone	Entry into force of implementing regulations following from the Act on the promotion of electricity generation in offshore wind farms	Provisions in the regulations indicating their entry into force				Q2	2024	Two implementing regulations shall enter into force: 1. Regulation of the Minister of Climate and Environment on the requirements for the elements of a set of equipment for power evacuation and for the elements of offshore substations - Moreover, the regulation shall guarantee the appropriate quality of infrastructure in the context of its potential integration with the power grid in case of transferring the power outlets from offshore wind farms, as stipulated in Art. 58-60 of the Offshore Wind Act. 2. Regulation of the Minister of Climate and Environment on the maximum price in PLN per 1 MWh, which may be indicated in bids submitted in an auction by generators.
B5L	B2.3 Support for investment in offshore wind farms	Milestone	Organisation of auctions for electricity from offshore wind farms	Publication of auction results				Q4	2025	The Act of 17 December 2020 on the promotion of electricity generation in offshore wind farms (Journal of Laws of 2021, item 234) through Article 29 introduced the obligation for the President of the Energy Regulatory Office to hold an auction in 2025. The maximum total installed electrical capacity of offshore wind farms for which the right to cover the negative balance through the auction in 2025 may be granted is 2.5 GW.
B6L	B2.3 Support for investment in offshore wind farms	Milestone	Entry into force of an amendment of the Regulation on the detailed conditions for the operation of the power system which shall amend national balancing rules in order to reduce to the maximum possible extent the impact of the allocation constraints	Provision in the amendment of the regulation indicating its entry into force				Q4	2023	As a part of the energy market reform, rules of the balancing market shall be amended to include explicit procurement of reserves before the single day ahead coupling (SDAC). This solution was proposed by the ACER in the CORE CCM Methodology (ACER Decision 02/2019) as one of the possible solutions to reduce to the maximum possible extent the impact of the allocation constraints. In order to implement this reform, the minister responsible for energy shall amend the Regulation of the Minister of Economy of 4 May 2007 on the detailed conditions for the operation of the power system. Allocation constraints shall be monitored by the energy regulator pursuant to applicable EU rules. A study on the optimisation of proposed measures to limit allocation constraints in the Polish electricity system shall be carried out by the regulator and its recommendations are expected to be duly taken into account in further works.
B7L	B2.3.1 Construction of offshore wind farms	Milestone	Call for proposals of selected offshore wind farm projects	Publication of the results of the selection process				Q3	2022	Poland shall carry out an open, transparent, and non-discriminatory call for proposals available to all projects participating in Phase I (support granted outside of the auction system) which shall be subject to evaluation. The support shall be granted to more than one beneficiary to enable effective competition on the offshore wind market. The primary criteria for project selection shall include: - maturity and readiness for completion of projects by Q2 2026, - implementation schedule and deadlines for achieving the assumed indicators, - installed capacity as a result of project implementation (MW)
B8L	B2.3.1 Construction of offshore wind farms	Milestone	Commencement of construction works	Completion				Q4	2024	Commencement of construction works, which shall take place after the final investment decision (FID) is taken, after taking necessary approvals, the general contractor is selected, signing contracts with subcontractors and the contractors are issued a work start order (NTP).
B9L	B2.3.1 Construction of offshore wind farms	Target	Installed capacity of offshore wind farms (in MW)		Number	0	1 500	Q2	2026	Total rated capacity of offshore wind installations installed as a result of the investment. The indicator refers to the rated capacity potential of installed turbines in offshore wind farms.
B10L	B2.4 Legal framework for the development of energy storage facilities	Milestone	Entry into force of amendments of the Act on energy law with regards to energy storage	Provision in the amendments of the Act on energy law indicating its entry into force				Q2	2021	The amendments shall facilitate the development of electricity storage including, in particular, an exemption from tariff obligation, no double network charges, partial exemption from fees for connecting the storage to the grid, exemption from the obligations to present certificates of origin and from certain fees with regards to stored electricity. The proposed tariffs framework for storage shall be non-discriminatory and cost-reflective.
B11L	B2.4.1 Energy storage systems	Target	T1 - Residential energy storage facilities for energy prosumers installed		Number	0	10 000	Q2	2024	The indicator applies to the number of installed residential energy storage facilities with a minimum capacity of 4 kWh.
B12L	B2.4.1 Energy storage systems	Target	T2 - Residential energy storage facilities for energy prosumers installed		Number	10 000	28 000	Q2	2026	The indicator applies to the additional number of installed residential energy storage facilities with a minimum capacity of 4 kWh.
B13L	B2.4.1 Energy storage systems	Milestone	Modernisation of the electricity storage facility (storage and pumped power station)	Completion of the modernisation				Q2	2026	Completion of the modernisation of the existing electricity storage facility (storage and pumped power station) involving the modernisation of an upper reservoir, upper water intake and derivative tunnels and at least 3 out of 4 hydro-generators of the storage and pumped power station. The project shall lead to an increase in the availability and efficiency of power plants in generation and pump mode. The installed power (turbine mode) is expected to reach 540 MW.
B14L	B3.2 Support for environmental restoration and protection against hazardous substances	Milestone	Entry into force of a law to facilitate a comprehensive elimination of the negative environmental impact of large-scale post-industrial areas.	Provision in the law indicating its entry into force				Q4	2022	Entry into force of a law aimed at increasing safety for human health and the condition of the environment. The law shall remove organisational and legal barriers occurring to the comprehensive elimination of the negative environmental impact of large-scale post-industrial areas. It is a form of pilotage for pre-defined locations. The law shall provide rules for four independent field components (different locations and scopes of works): 1) former "Tarnowskie Góry" Chemical Plant in Tarnowskie Góry; 2) former "Zachem" Chemical Plant in Bydgoszcz; 3) "Organika-Azot" Plant in Jaworzno; 4) former "Boruta" Dyes Industry Plant in Zgierz. The scope of the project includes the reconnaissance and inventory of the areas, preparation and assessment of the scale of problems related to reducing the environmental impact of large brownfield sites and the development of comprehensive investment documentation for these areas.
B15L	B3.2 Support for environmental restoration and protection against hazardous substances	Milestone	Entry into force of a legal act dedicated to hazardous materials lingering in the Baltic Sea	Provision in the legal act indicating its entry into force				Q3	2022	Entry into force of a legal act aimed at increasing safety for human health and the condition of the environment, which shall provide: - a precise description of the competences of public authorities in the provisions of law; - identification of leading and cooperating entities in matters related to the disposal of hazardous materials in the maritime areas of the Republic of Poland; - development of a detailed action plan of public administration and supervised and subordinate units on the subject of hazardous materials deposited in marine areas, along with an indication of the entities responsible for the implementation of individual tasks; - introducing legal changes to enable monitoring, identification and possible extraction and disposal of hazardous materials.
B16L	B3.2.1 Investments in risk neutralisation and the restoration of large-scale brownfield sites and the Baltic Sea	Target	Documentation sets prepared for investments related to the negative environmental impact of selected large-scale brownfields and hazardous materials sunken on the bottom of the Baltic Sea		Number	0	9	Q2	2026	Full investment documentation sets for nine pre-defined locations - in land and sea as a different part of the programme - for which significant problems with the presence of pollutants or hazardous substances on a large-scale area exist.
B17L	B3.2.1 Investments in risk neutralisation and the restoration of large-scale brownfield sites and the Baltic Sea	Target	Land areas for which field research related to the presence of pollutants and hazardous materials was carried out		Number	0	5	Q4	2024	Development of field research, studies, and land inventory, as a preliminary but fundamental step leading to preparation of full investment documentation in next steps of the programme.
B18L	B3.2.1 Investments in risk neutralisation and the restoration of large-scale brownfield sites and the Baltic Sea	Target	Locations in Polish sea areas (including wrecks) with performed inventory and field research related to the presence of hazardous materials		Number	0	4	Q4	2025	Detailed reconnaissance and measurement campaigns in the sea as well as analysis of the obtained data as a necessary step leading to the preparation of complete documentation for neutralisation plans.
B19L	B3.2.1 Investments in risk neutralisation and the restoration of large-scale brownfield sites and the Baltic Sea	Target	Area of remediated land (in hectares)		Number	0	160	Q4	2025	Remediation of Huta Sendzimira, where an investment part is planned. The indicator includes land remediation and the neutralisation of hazardous substances, preparation of land for investments by a modernisation of hard infrastructure (communication, road and track infrastructure).
B20L	B3.2.1 Investments in risk neutralisation and the restoration of large-scale brownfield sites and the Baltic Sea	Target	Area of revitalised buildings (in square metres)		Number	0	17 000	Q4	2025	The indicator applies to the remediation of Huta Sendzimira, where an investment part is planned. The indicator includes the revitalisation of two historical buildings through a change of environmental and energy efficiency standards to the current ones - complying with legal and environmental requirements.
B21L	B3.3 Support for the sustainable management of water resources in agriculture and rural areas	Milestone	Entry into force of amendments to national legislation needed to improve the conditions for resilient water management in agriculture and rural areas	Provision in the amendments indicating the entry into force				Q2	2022	Entry into force of amendments that shall contribute to increasing the resilience of agriculture to drought and flood prevention in agricultural areas; improving water efficiency by properly regulating water relations in agricultural areas and reducing run-off; and increasing water retention. The amendments shall comply with the requirements set out in the ‘Do no significant harm’ Technical Guidance (2021/C 58/01), in particular, it shall ensure compliance with the EU environmental legislation, including the EIA Directive and the Water Framework Directive. The amendments shall not lead to any deterioration of the level of compliance with EU environmental legislation with regards to investments that are considered significant or potentially significant investments pursuant to the Council of Ministers' regulation on projects likely to have a significant impact on the environment and investments in or affecting Natura 2000 areas. Moreover, the amendments shall not alter the currently binding rules on water intake.
B22L	B3.3.1 Investments in increasing the potential of sustainable water management in rural areas	Milestone	Adoption of selection criteria for call for proposals	Adoption of the criteria by the Ministry of Agriculture and Rural Development				Q2	2022	Investments shall be selected through dedicated calls, based on environmental criteria. The project shall contribute to increasing the resilience of agriculture to drought and flood prevention in agricultural areas; improving water efficiency by properly regulating water relations in agricultural areas and reducing run-off; and increasing water retention, provided their need and nature is justified appropriately. Priority shall be given to nature-based or other climate-change resilient solutions. Only projects that do not lead to a deterioration of the status of surface waters and groundwater and do not prevent the improvement of the ecological status or potential of the affected water bodies shall be supported.
B23L	B3.3.1 Investments in increasing the potential of sustainable water management in rural areas	Target	Area of agricultural land / forest (in hectares) benefitting from improved water retention		Number	0	2 500 000	Q4	2025	At least 2,5 mln hectares of agricultural land or forest demonstrably benefitting from improved water retention, through interventions improving the long-term resilience of the agriculture sector to climate change impacts, namely drought and floods, and supporting biodiversity. The investment shall comply with the requirements laid down in the ‘Do no significant harm’ Technical Guidance (2021/C 58/01). In particular, it shall ensure compliance with the EU environmental legislation, including the EIA Directive (2014/52/EU) and the Water Framework Directive (2000/60/EC). All investment projects financed under this component which require an EIA decision shall comply with Directive 2011/92/EU as amended by Directive 2014/52/EU. Specifically, all new projects that require an EIA shall be authorised under the Act on the provision of information on the environment and its protection, public participation in environmental protection and environmental impact assessments, as amended by the Act of 30 March 2021 amending that Act and certain other acts. Provisions of the ‘Guidelines on remedial actions for projects co-financed by EU Funds affected by the infringement 2016/2046’, as communicated to Poland on 23 February 2021 (ref. Ares(2021)1423319), shall be taken into account for the implementation of all investment projects for which an environmental decision or a construction or development permit was requested or issued before the entry into force of the Act of 30 March 2021. Only projects that do not lead to a deterioration of the status of surface waters and groundwater and do not prevent the improvement of the ecological status or potential of the affected water bodies shall be supported. Where water is abstracted, a relevant permit must be granted by the relevant authority, specifying conditions to avoid deterioration and ensure that affected water bodies are in good ecological status, in accordance with the requirements of Directive 2000/60/EC and evidenced by the latest relevant supporting data. Water abstraction shall be avoided where the concerned water bodies (surface or ground waters) are, or projected (in the context of intensifying climate change) to be in less than good status or potential. The measures shall also comply with the provisions of Directive 2009/147/EC on the conservation of wild birds (Birds Directive) and Directive on the conservation of natural habitats and of wild fauna and flora 92/43/EEC (Habitats Directive).
B24L	B3.4 Enabling framework for green transition investments in urban areas	Milestone	Entry into force of a law on sustainable urban development setting goals, directions, implementing rules and coordination mechanisms for the green transformation of cities	Provision in the law indicating its entry into force				Q4	2023	Entry into force of a law that shall aim at supporting the capacity of urban areas in investing in the green transition. It shall ensure that sustainability aspects are better integrated into urban planning procedures. It shall ensure that stakeholders are properly consulted as part of those procedures. It shall provide for capacity support to local governments to implement such projects.
B25L	B3.4 Enabling framework for green transition investments in urban areas	Milestone	Green Urban Transformation Instrument	Establishment of the Green Urban Transformation Instrument and adoption of its detailed rules and procedures in consultation with all stakeholders				Q2	2022	The milestone refers to the establishment of the Green Urban Transition Instrument to support (a) the green transformation of cities; and (b) investments in the green digitisation of cities, with adopted procedures. The Green Urban Transition Instrument shall be in line with the DNSH Technical Guidance (2021/C 58/01). In order to ensure that the measure complies with the ‘Do no significant harm’ Technical Guidance (2021/C 58/01), the eligibility criteria for projects shall exclude the following list of activities: (i) activities related to fossil fuels, including downstream use; (ii) activities under the EU Emission Trading System (ETS) achieving projected greenhouse gas emissions that are not lower than the relevant benchmarks; (iii) activities related to waste landfills, incinerators and mechanical biological treatment plants; and (iv) activities where the long-term disposal of waste may cause harm to the environment. The terms of reference shall additionally require that only activities that comply with relevant EU and national environmental legislation may be selected. The Green Urban Transformation Instrument shall ensure that any reflows (i.e. interests on the loan, return on equity, or principal repaid, minus associated costs) linked to this instrument shall be used for the same policy goals, including beyond 2026, or to repay the RRF loan.
B26L	B3.4.1 Investments in a green transformation of cities	Target	T1 - Signature of all of the contracts for investments in green urban development projects (calculated on a compound basis)		Number	0	120	Q2	2024	The target refers to the number of contracts signed with the beneficiaries. Support shall be channelled through the Green Urban Transition Instrument and be in line with adopted procedures. The beneficiary entities shall be selected via transparent and competitive calls open to projects concerning all cities. The criteria for selection of beneficiary entities shall in particular reflect the needs for mitigating the impact of cities on climate change and the health of their inhabitants by lowering greenhouse gas and other pollutant emissions. Result indicators shall be defined according to the specificity of supported projects. Eligible project types shall include: (i) increasing biologically active surfaces in urban and functional areas and reducing soil sealing; (ii) nature-based urban investments (NBS) with associated vegetation solutions; (iii) sustainable rainwater management systems involving green-blue infrastructure and nature-based solutions; (iv) improving air quality in cities, including the development of distributed and civic energy; (v) establishing Low Emission Zones, sustainable multimodal urban mobility, effective mobility plans, green zones in urban areas; (vi) development of energy cluster and cooperatives; (vii) increasing the use of RES as a source of energy in the city; (viii) the development of zero-emission transport infrastructure (pedestrian, cycling) integrated with collective transport; (ix) the deployment of energy-efficient lighting technologies for roads and public spaces; (x) education and awareness-raising among citizens about the need to transform cities towards climate neutrality in adapting to climate change. The cost of (x) shall not exceed 10% of the cost of measure B3.4.1. Priority shall be given to cities where such project types have been or are planned to be introduced. The allocation of projects to the beneficiary entities shall ensure a balanced distribution between entities across the country, considering population and geographical coverage. The cost of repayment of the loan shall not require contributions by the final recipients or the local governments in any form. This provision shall not apply to investment projects that generate relevant revenues or cost savings.
B27L	B3.4.1 Investments in a green transformation of cities	Target	T2 - Signature of all of the contracts for investments in green urban development projects (calculated on a compound basis)		Number	120	344	Q4	2025	Number of contracts signed with the beneficiaries for investments meeting criteria set out for item B26L.
B28L	B3.5 Reform of housing construction for people with low and average incomes, taking into account the higher energy efficiency of buildings	Milestone	Entry into force of an act amending the Act of 8 December 2006 on financial support for the creation of residential premises for rent, sheltered housing, night shelters, shelters for the homeless, heating plants and temporary premises, and resulting changes in other acts	Provision in the act amending the Act of 8 December 2006 on financial support for the creation of residential premises for rent, sheltered housing, night shelters, shelters for the homeless, heating plants and temporary premises, and resulting changes in other acts indicating its entry into force				Q2	2022	The amendment to the act shall provide for increasing the support for investments in construction of buildings with an energy standard higher by 20% than NZEB. Support shall be increased as compared to standard housing from 80% to 95% for buildings for low-income households and from 35% to 60% for households with average incomes. These provisions shall apply to any source of public support.
B29L	B3.5.1 Investments in energy-efficient housing for low- and average-income households	Target	T1 - Completed construction of the first batch of energy efficient housing for low and average income households		Number	0	1544	Q2	2024	Number of affordable (for low- and average-income people) apartments completed. The investments shall be realised by local authorities and social housing associations. Contracts signed with beneficiary entities (local authorities and social housing associations) shall specify that: -at least 75% of these apartments shall be allocated to those applicants for the apartments who are in the lower half of the list of applicants drawn up based on the income of the applicants in descending order, and -the apartments shall be built to an energy efficiency standard 20% more ambitious than the minimum energy efficiency standard in force in Poland (Nearly-Zero Energy Buildings standard/NZEB). The beneficiary entities shall be selected via transparent and competitive calls open to all local authorities and social housing associations. The criteria for selection of beneficiary entities shall in particular reflect the needs for increasing the supply of energy-efficient housing for low- and average-income households. Priority shall be given to areas where such projects have been or are planned to be introduced. The allocation of projects to the beneficiary entities shall ensure a balanced distribution between entities across the country, considering population and geographical coverage. This measure shall not do significant harm to environmental objectives within the meaning of Article 17 of Regulation (EU) 2020/852, taking into account the description of the measure and the mitigating steps set out in the recovery and resilience plan in accordance with the DNSH Technical Guidance (2021/C 58/01). Where new construction activities take place in or near biodiversity-sensitive areas (including the Natura 2000 network of protected areas, UNESCO World Heritage sites and Key Biodiversity Areas, as well as other protected areas), compliance with Articles 6(3) and 12 of the Habitats Directive, and Article 5 of the Birds Directive shall be required, and Environmental Impact Assessment (EIA) or screening shall be carried out where required under the EIA Directive. All investment projects financed under this component which require an EIA decision shall comply with Directive 2011/92/EU as amended by Directive 2014/52/EU. Specifically, all new projects that require an EIA shall be authorised under the Act on the provision of information on the environment and its protection, public participation in environmental protection and environmental impact assessment as amended by the Act of 30 March amending that Act and certain other acts. Provisions of the ‘Guidelines on remedial actions for projects co-financed by EU Funds affected by the infringement 2016/2046’, as communicated to Poland on 23 February 2021 (ref. Ares(2021)1423319), shall be taken into account for the implementation of all investment projects for which an environmental decision or a construction or development permit was requested or issued before the entry into force of the Act of 30 March 2021.
B30L	B3.5.1 Investments in energy-efficient housing for low- and average-income households	Target	T2 - Completed construction of the second batch of energy – efficient housing for low and average – income households		Number	1544	6485	Q2	2025	Number of affordable (for low- and average-income people) apartments completed. The investments shall be realised by local authorities and social housing associations. Contracts signed with beneficiary entities (local authorities and social housing associations) shall specify that: -at least 75% of these apartments shall be allocated to those applicants for the apartments who are in the lower half of the list of applicants drawn up based on the income of the applicants in descending order, and -the apartments shall be built to an energy efficiency standard 20% more ambitious than the minimum energy efficiency standard in force in Poland (Nearly-Zero Energy Buildings standard/NZEB). The beneficiary entities shall be selected via transparent and competitive calls open to all local authorities and local housing associations. The criteria for selection of beneficiary entities shall in particular reflect the needs for increasing the supply of energy-efficient housing for low- and average-income households. Priority shall be given to areas where such projects have been or are planned to be introduced. The allocation of projects to the beneficiary entities shall ensure a balanced distribution between entities across the country, considering population and geographical coverage. This measure shall not do significant harm to environmental objectives within the meaning of Article 17 of Regulation (EU) 2020/852, taking into account the description of the measure and the mitigating steps set out in the recovery and resilience plan in accordance with the DNSH Technical Guidance (2021/C 58/01). Where new construction activities take place in or near biodiversity-sensitive areas (including the Natura 2000 network of protected areas, UNESCO World Heritage sites and Key Biodiversity Areas, as well as other protected areas), compliance with Articles 6(3) and 12 of the Habitats Directive, and Article 5 of the Birds Directive shall be required, and Environmental Impact Assessment (EIA) or screening shall be carried out where required under the EIA Directive. All investment projects financed under this component which require an EIA decision shall comply with Directive 2011/92/EU as amended by Directive 2014/52/EU. Specifically, all new projects that require an EIA shall be authorised under the Act on the provision of information on the environment and its protection, public participation in environmental protection and environmental impact assessment as amended by the Act of 30 March amending that Act and certain other acts. Provisions of the ‘Guidelines on remedial actions for projects co-financed by EU Funds affected by the infringement 2016/2046’, as communicated to Poland on 23 February 2021 (ref. Ares(2021)1423319), shall be taken into account for the implementation of all investment projects for which an environmental decision or a construction or development permit was requested or issued before the entry into force of the Act of 30 March 2021.
B31L	B3.5.1 Investments in energy-efficient housing for low- and average-income households	Target	Completed construction of the third batch of energy-efficient housing for low- and average-income households		Number	6485	12 355	Q2	2026	Number of affordable (for low- and average-income people) apartments completed. The investments shall be realised by local authorities and social housing associations. Contracts signed with beneficiary entities (local authorities and social housing associations) shall specify that: -At least 75% of these apartments shall be allocated to those applicants for the apartments who are in the lower half of the list of applicants drawn up based on the income of the applicants in descending order, and -the apartments shall be built to an energy efficiency standard 20% more ambitious than the minimum energy efficiency standard in force in Poland (Nearly-Zero Energy Buildings standard/NZEB). The beneficiary entities shall be selected via transparent and competitive calls open to all local authorities and social housing associations. The criteria for selection of beneficiary entities shall in particular reflect the needs for increasing the supply of energy-efficient housing for low- and average-income households. Priority shall be given to areas where such projects have been or are planned to be introduced. The allocation of projects to the beneficiary entities shall ensure a balanced distribution between entities across the country, considering population and geographical coverage. This measure shall not do significant harm to environmental objectives within the meaning of Article 17 of Regulation (EU) 2020/852, taking into account the description of the measure and the mitigating steps set out in the recovery and resilience plan in accordance with the DNSH Technical Guidance (2021/C 58/01). Where new construction activities take place in or near biodiversity-sensitive areas (including the Natura 2000 network of protected areas, UNESCO World Heritage sites and Key Biodiversity Areas, as well as other protected areas), compliance with Articles 6(3) and 12 of the Habitats Directive, and Article 5 of the Birds Directive shall be required, and Environmental Impact Assessment (EIA) or screening shall be carried out where required under the EIA Directive. All investment projects financed under this component which require an EIA decision shall comply with Directive 2011/92/EU as amended by Directive 2014/52/EU. Specifically, all new projects that require an EIA shall be authorised under the Act on the provision of information on the environment and its protection, public participation in environmental protection and environmental impact assessment as amended by the Act of 30 March amending that Act and certain other acts. Provisions of the ‘Guidelines on remedial actions for projects co-financed by EU Funds affected by the infringement 2016/2046’, as communicated to Poland on 23 February 2021 (ref. Ares(2021)1423319), shall be taken into account for the implementation of all investment projects for which an environmental decision or a construction or development permit was requested or issued before the entry into force of the Act of 30 March 2021.

C. COMPONENT C: ‘DIGITAL TRANSFORMATION’

This reform aims at guaranteeing universal access to high-speed internet and digital services throughout Poland, including the so-called ‘white spots’ where no high-capacity broadband infrastructure exists.

This objective shall be achieved firstly by removing legislative barriers to broadband investment and secondly by aligning national legislation with the EU-wide Connectivity Toolbox of 25 March 2021, a set of best practices to boost the deployment and roll-out of very high-capacity networks (VHCN). The legal changes envisage, inter alia, amendments to the Regulation on Telecom Infrastructure Inventory and to the Regulation on the Single Information Point (SIP) system.

The implementation of the reform shall be completed by 31 March 2023.

C1.1.1 Ensuring access to very high-speed internet in white spots

The goal of this investment, in line with the aforementioned reform, is to increase the number of households covered by fixed broadband network of 931,000 units focusing on white next-generation-access (NGA) areas, where no high-capacity broadband infrastructure currently exists and where the market is not likely to provide end-users in the near future with a network offering connectivity of 100 Mbps download speed, in order to reach at least 80% households with a capacity of 100 Mbps, with the possibility of increasing it to gigabit capacity. The investment is divided in 3 targets: the first one shall be to reach 100,000 households by December 2024, the second one shall encompass 400,000 households by December 2025 and the last one shall focus on the remaining 431,000 households by 30 June 2026.

To comply with DNSH conditions, a climate risk and vulnerability assessment shall be performed when required by relevant legislation and any necessary adaptation solutions implemented pursuant to this legislation.

For all infrastructure investments, at least 70% of construction and demolition waste shall be reused or recycled in accordance with the ‘Do no significant harm’ Technical Guidance (2021/C58/01) 28 .

The implementation of the investment shall be completed by 30 June 2026.

C2.1 Scaling up digital applications in the public sphere, the economy and society

This broad reform encompasses various strands that promote the digitalisation of the Polish society, ranging from digital public services to digital education of citizens and workers.

Scaling up digital applications in the public sector shall be supported by legislative changes promoting electronic communication between public institutions, businesses and citizens. The first one consists of amending the Act of 17 February 2005 on computerisation of activities performed by public entities to digitise public administrative documents and processes. The second one shall amend the Act of 11 March 2004 on tax on goods and services with regard to the use of structured invoice data issued in electronic format, introducing the obligation to issue and receive e-invoices through the National System of e-invoices.

As far as digital competences are concerned, the founding element underpinning their development shall be the creation and implementation of the Digital Competence Development Programme. The programme shall define a comprehensive, long-term set of requirements to support the development and monitoring of digital competences in formal, non-formal and informal education. The establishment and functioning of the Digital Competence Development Centre shall be clearly formulated in the programme. The document shall be produced using a multi-stakeholder approach.

In the field of education, the core element stimulating the digitalisation of education consists of defining minimum binding standards to equip schools with digital infrastructures. Mandatory guidelines shall be developed in cooperation with the local governments and in consultation with a wide group of stakeholders, and shall ensure a minimum level of Information and Computer Technology (ICT) equipment for every school in Poland.

The implementation of the reform shall be completed by 30 June 2024.

C2.1.1 Public e-services, IT solutions improving the functioning of administrations and economic sectors, and breakthrough technologies in the public sector, the economy and society

To increase the use of public e-services, the following packages shall be implemented under this investment:

·the development of e-services in public administration enabling citizens to deal with administrative matters online;

·the construction or development of IT systems for the public administration enabling civil servants to digitalise their activities;

·the digitalisation of the administrative procedures related to construction and spatial planning;

·the digitalisation of services and processes of the National Revenue Administration, including the implementation of the electronic circulation of invoices in business (national e-invoice system);

·the digitalisation of agriculture, including the implementation of geomatics and satellite monitoring in agriculture and the implementation of a digital farmland verification system;

·the implementation of test cooperation mechanisms to stimulate the development and dissemination of breakthrough technologies, for example via a portal integrating smart city services with applications based on Artificial Intelligence and Internet of Things.

In particular, 39 projects are expected to be developed in order to achieve, inter alia, the construction of nine new or expanded public data sharing and e-service platforms; the construction of 30 new or expanded public IT systems; the implementation of 65 new, modified or integrated public e-services; the provision, adaptation and expansion of 400 e-services, including API services on new or expanded platforms and finally the implementation of three test cooperation mechanisms to stimulate the use of breakthrough technologies. All new or upgraded e-services with graphical user interface are expected to have at least fourth level of maturity, that is full electronic case handling (transaction level in the five-stage maturity model).

The implementation of the investment shall be completed by 30 June 2026.

C2.1.2 Level playing field for schools with mobile multimedia devices – investments related to the fulfilment of minimum equipment standards

In line with the creation of minimum binding standards for ICT equipment, this investment shall supply all schools in Poland with state-of-the-art multimedia equipment, to be used by teachers and students. The objective is to enable the use of digital technologies in learning on an equal level in each primary and secondary school across Poland, and the goal is to provide portable computers with software to at least 90% of the teachers and to reach maximum six students per one laptop, for a total of at least 1 200 000 laptops.

To comply with DNSH conditions, the ICT equipment shall meet the energy related requirements and the material efficiency requirements set in accordance with Directive 2009/125/EC for servers and data storage, or computers and computer servers or electronic displays. In addition, the ICT equipment shall not contain the restricted substances listed in Annex II to Directive 2011/65/EU.

A waste management plan shall be in place to ensure maximal recycling at end of life of electrical and electronic equipment, including through contractual agreements with recycling partners, reflection in financial projections or official project documentation. At its end of life, the equipment shall undergo preparation for re-use, recovery or recycling operations, or proper treatment, including the removal of all fluids and a selective treatment in accordance with Annex VII to Directive 2012/19/EU.

The implementation of the investment shall be completed by 30 September 2025.

C2.1.3 E-competences

By training at least 380 000 people, Poland aims at increasing the overall level of digital competences in society and improving the country’s digitalisation process. Among these, 40% shall be citizens in need of basic digital skills, 20% shall be public officials, 20% shall be people excluded and at risk of exclusion and the remaining 20% shall consist of educators and teachers receiving basic and intermediate level of training. This last category shall not encompass staff of kindergarten to support the loan investment in ICT devices and infrastructure, for which additional specialised trainings shall be foreseen.

As part of the investment, a Digital Competence Development Centre composed by experts, advisors and digital specialists supporting the implementation of digital policies shall be created within the office of the Minister responsible for digitalisation.

Moreover, a network of digital coordinators shall be established to support each municipality (gmina) in the organisation of the digitalisation process, for a total of at least 2 477 coordinators (on average one per municipality depending on elements such as size of the gmina, number of citizens, level of digital skills and demand for computer equipment).

The implementation of the investment shall be completed by 30 June 2026.

C3.1 Enhancing the cybersecurity of information systems, strengthening the data processing infrastructure and optimising the infrastructure of the law enforcement services

The reform shall focus on three specific objectives that allow for the implementation of information systems security solutions: (i) the development of the national cybersecurity system; (ii) the capacity to effectively prevent and respond to incidents; (iii) the creation of social awareness with regards to cybersecurity. These objectives shall be achieved through a series of amendments to the National Cybersecurity System Act of 5 July 2018 and to the Cabinet Regulation of 11 September 2018 on essential services.

The implementation of the reform shall be completed by 31 December 2023.

C3.1.1 Cybersecurity – CyberPL, infrastructure of data processing and optimization of the infrastructure of law enforcement services

This investment consists of four different components: (i) cybersecurity; (ii) data processing infrastructure; (iii) optimisation of the infrastructure of the law enforcement services and (iv) cloud and edge computing solutions.

On (i) cybersecurity, 8 individual projects shall be realised with the purpose of:

-Establishing a network of 7 regional cybersecurity centres (RegioSOC);

-Establishing a network for a total of 7 sectoral computer security incident response teams (CSIRTs) in key sectors within the meaning of the NIS Directive: energy, transport, health, banking, financial market infrastructures, digital infrastructure and water supply;

-Connecting 385 national cybersecurity entities to an integrated cybersecurity management system;

-Creating a network of minimum 30 security operations centres (SOCs) for national security and modernising existing ones;

-Realising a programme for the requalification of 600 people on cybersecurity, including but not limited to current staff;

-Implementing a programme for the systemic strengthening of at least 30 entities using operational technology for industrial control systems;

-Support to 400 entities in the upgrade and expansion of cybersecurity infrastructures using information technology and operational technology as well as purchase of firewalls and cybersecurity systems;

-Creation of a network of cybersecurity first responders at voivodeship level to support public entities in incident handling and recovery and providing trainings for local and regional authorities on cybersecurity (at least 440 first responders and employees of local and regional authorities trained).

On (ii) data infrastructure, 3 standard data processing centres providing energy-efficient and scalable critical infrastructure shall be created to have accessible digital services and secure infrastructure for ICT systems. The centres shall comply with the European Code of Conduct on Data Centre Energy Efficiency, in particular with regards to the following areas:

-3.2.8 Sustainable energy usage: energy needed for the data centres shall be contracted from RES;

-3.2.11 Alternative power generation technologies: installation of renewable energy sources on the data centres facilities and use of hydrogen fuel cell technologies is planned;

-3.3.2. Consider multiple levels of resilience: the data centres are expected to strengthen the reliability of the power supply system by building new methods of back-up power supply e.g. gas turbines and hydrogen fuel cells.

To comply with DNSH conditions, an environmental risk and vulnerability assessment shall be performed for construction and renovation of data centres and any necessary adaptation solutions implemented. For all infrastructure investments, at least 70% of construction and demolition waste shall be reused or recycled in accordance with the ‘Do no significant harm’ Technical Guidance (2021/C58/01).

(iii) The optimisation of infrastructure for state services responsible for security shall include 4 projects aimed at integrating different alert and warning systems and improve cooperation between State services, such as police, firefighters and local authorities.

Finally, on (iv) the deployment of cloud and edge computing solutions, Poland is expected to participate in the potential Important Project of Common European Interest (IPCEI) on Next Generation Cloud Infrastructure and Edge Services, to support the development and first industrial deployment of advanced R&D projects towards the future of data processing along the cloud to edge continuum.

The implementation of the investment shall be completed by 30 June 2026.

C.2. Milestones, targets, indicators, and timetable for monitoring and implementation for non-repayable financial support

Seq. N°	Related Measure (Reform or Investment)	Milestone / Target	Name	Qualitative indicators (for milestones)	Quantitative indicators (for targets)			Indicative timeline for completion		Description of each milestone and target
					Unit of measure	Baseline	Goal	Quarter	Year
C1G	C1.1 Facilitating the development of network infrastructure to ensure universal access to high-speed internet	Milestone	Framework prepared by the Chancellery of the Prime Minister to co-finance broadband projects in white Next Generation Access (NGA) areas, where no NGA network exists at present	Publication of the framework in the Chancellery of the Prime Minister and Digital Poland Project Centre websites				Q2	2022	Setting up of the framework as a basis of the following call for proposal. The framework shall include provisions to ensure full compliance with the ‘Do no significant harm’ Technical Guidance (2021/C58/01) of supported projects under this measure through the use of sustainability proofing, an exclusion list, and the requirement of compliance with the relevant EU and national environmental legislation.
C2G	C1.1 Facilitating the development of network infrastructure to ensure universal access to high-speed internet	Milestone	Amendment of the regulation of the Minister for Digitization on annual telecommunications infrastructure & services inventory	Provision in the amendment of the regulation indicating the entry into force				Q1	2023	Entry into force of the amendment of the regulation on national inventory of telecom infrastructure & services, to better identify the areas requiring additional support from public interventions.
C3G	C1.1 Facilitating the development of network infrastructure to ensure universal access to high-speed internet	Milestone	Amendment of the regulation on Single Information Point by the Prime Minister	Provision in the amendment of the regulation indicating its entry into force				Q4	2022	Entry into force of the amendment of the regulation on Single Information Point, to provide operators with wider scope of information on infrastructure which may be used in telecom investments, and to provide better suited planning tools.
C4G	C1.1.1 Ensuring access to very high-speed internet in white spots	Target	T1 - Additional households (residential premises) with broadband Internet access with a capacity of at least 100 Mb/s (with the possibility of increasing it to gigabit capacity)		Number	0	100 000	Q4	2024	At least additional 100 000 households in white Next Generation Access areas where the market is not likely to provide end-users in the near future with a network offering connectivity of 100 Mbps download speed, to be covered by broadband internet access with a capacity of at least 100 Mbps (with the possibility of increasing it to gigabit capacity), in line with the objectives of the National Broadband Plan and the Commission Communication on the European Gigabit Society. The investment shall be carried out in full compliance with the DNSH Technical Guidance (2021/C 58/01), in particular with regard to requirements related to energy performance, waste management and environmental risk assessment.
C5G	C1.1.1 Ensuring access to very high-speed internet in white spots	Target	T2 - Additional households (residential premises) with broadband Internet access with a capacity of at least 100 Mb/s (with the possibility of increasing it to gigabit capacity)		Number	100 000	500 000	Q4	2025	At least additional 500 000 households cumulatively in white Next Generation Access areas where the market is not likely to provide end-users in the near future with a network offering connectivity of 100Mbps download speed, to be covered by broadband internet access with a capacity of at least 100 Mbps (with the possibility of increasing it to gigabit capacity), in line with the objectives of the National Broadband Plan and the Commission Communication on the European Gigabit Society. The investment shall be carried out in full compliance with the DNSH Technical Guidance (2021/C 58/01), in particular with regard to requirements related to energy performance, waste management and environmental risk assessment.
C6G	C1.1.1 Ensuring access to very high-speed internet in white spots	Target	T3 - Additional households (residential premises) with broadband Internet access with a capacity of at least 100 Mb/s (with the possibility of increasing it to gigabit capacity)		Number	500 000	931 000	Q2	2026	At least additional 931 000 households cumulatively in white Next Generation Access areas where the market is not likely to provide end-users in the near future with a network offering connectivity of 100 Mbps download speed, to be covered by broadband internet access with a capacity of at least 100 Mbps (with the possibility of increasing it to gigabit capacity), in line with the objectives of the National Broadband Plan and the Commission Communication on the European Gigabit Society. The investment shall be carried out in full compliance with the DNSH Technical Guidance (2021/C 58/01), in particular with regard to requirements related to energy performance, waste management and environmental risk assessment.
C7G	C2.1 Scaling up digital applications in the public sphere, the economy and society	Milestone	Amendment to the Act of 17 February 2005 on computerisation of the activities of entities performing public tasks – introducing default digital form of documents and electronic form of services and digitisation of administrative processes	Provision in the amendment to the act indicating the entry into force				Q4	2023	Entry into force of the amendment to the Act of 17 February 2005 on computerisation of the activities of entities performing public tasks. The Chancellery of the Prime Minister shall be responsible for the preparation and adoption of this act.
C8G	C2.1 Scaling up digital applications in the public sphere, the economy and society	Milestone	Amendment to the Act of 11 March 2004 on tax on goods and services (use of structured invoices) – introducing structured electronic invoices to the economic market and the obligation to issue and receive them through the National System of e-invoices	Provision in the amendment to the act indicating the entry into force				Q2	2024	Entry into force of the amendment to the Act of 11 March 2004 on tax on goods and services (use of structured invoices). The use of e-invoices shall be considered mandatory. The government body responsible for the preparation and adoption of this amended act shall be the Ministry of Finance.
C9G	C2.1 Scaling up digital applications in the public sphere, the economy and society	Milestone	Minimum binding standards for equipping all schools with digital infrastructure to enable the use of digital technologies in learning on an equal level in each school	Adoption of the standards by the Ministry of Education and Science (MES)				Q3	2022	Adoption of binding standards for equipping schools with digital infrastructure that are expected to be mandatory for every school in order to achieve the same level of digital infrastructure. The development of the standards shall be consulted with a wide group of stakeholders and the local government. The Ministry of Education and Science shall be responsible for the preparation and adoption of this regulation.
C10G	C2.1 Scaling up digital applications in the public sphere, the economy and society	Milestone	Entry into force of the resolution of the Council of Ministers on the Digital Competence Development Programme to manage the development of digital competences and digital education of citizens and employees in various sectors. This includes the establishment of the Digital Competence Development Centre (DCDC)	Provision in the resolution of the Council of Ministers indicating its entry into force				Q3	2022	Entry into force of the resolution of the Council of Ministers on the Digital Competence Development Programme (which is a multiannual programme until 2030), including the implementation plan, evaluation and monitoring measures in accordance with the "Act on the principles of development policy". The Program shall be developed adopting a multi-stakeholder approach. The Programme shall, inter alia, establish the Digital Competence Development Centre (DCDC) and the policy for the development of digital competences.
C11G	C2.1.1 Public e-services, IT solutions improving the functioning of administrations and economic sectors, and breakthrough technologies in the public sector, the economy and society	Target	T1 - Projects that create new e-services and upgrade existing ones, improving the process of their creation or, through digitisation, improving the handling of processes		Number	0	6	Q3	2024	Number of completed projects that create new and develop existing e-services, improving the process of creating them or, through digitisation, improving the handling of processes. These projects shall lead to: - Completion of construction of new or expanded public data sharing platforms and e-service implementation platforms; - Completion of construction of new or expanded public IT systems; - Implementation of new, modified or integrated public e-services; - Provision, adaptation and expansion of e-services, including Application Programming Interface (API) services on new or expanded platforms; - Implementation of test cooperation mechanisms to stimulate the use of breakthrough technologies. All new or upgraded e-services with the graphical user interface shall have at least 4th level of maturity, that is full electronic case handling.
C12G	C2.1.1 Public e-services, IT solutions improving the functioning of administrations and economic sectors, and breakthrough technologies in the public sector, the economy and society	Target	T2 - Projects that create new e-services and upgrade existing ones, improving the process of their creation or, through digitisation, improving the handling of processes		Number	6	39	Q2	2026	Number of completed projects that create new and develop existing e-services, improving the process of creating them or, through digitisation, improving the handling of processes. These projects shall lead to: - Completion of construction of new or expanded public data sharing platforms and e-service implementation platforms; - Completion of construction of new or expanded public IT systems; - Implementation of new, modified or integrated public e-services; - Provision, adaptation and expansion of e-services, including Application Programming Interface (API) services on new or expanded platforms; - Implementation of test cooperation mechanisms to stimulate the use of breakthrough technologies. All new or upgraded e-services with the graphical user interface shall have at least 4th level of maturity.
C13G	C2.1.1 Public e-services, IT solutions improving the functioning of administrations and economic sectors, and breakthrough technologies in the public sector, the economy and society	Target	Authentications by the national node https://login.gov.pl (on average per month in a given year)		Number	0	8 500 000	Q4	2025	At least 8 500 000 authentications by the national node, which is a tool linking national (public and private) electronic identification schemes and IT systems within which e-services are provided. The total number of authentications online shall be measured reflecting single interaction of a given user of public online services.
C14G	C2.1.2 Level playing field for schools with mobile multimedia devices – investments related to the fulfilment of minimum equipment standards	Target	New portable computers at disposal of teachers		Number	0	465 000	Q3	2023	At least 465 000 additional portable computers with necessary software provided to schools for teachers to use. The overall goal of this measure is to equip teachers with portable computers. Fair and transparent procedure for the allocation of portable computers with software ensuring equal treatment to all schools and educational institutions shall be established in cooperation with local governments. The investment shall be carried out in full compliance with the DNSH Technical Guidance (2021/C 58/01), in particular with regard to requirements related to energy efficiency, material efficiency and recycling.
C15G	C2.1.2 Level playing field for schools with mobile multimedia devices – investments related to the fulfilment of minimum equipment standards	Target	New portable computers at disposal of students		Number	0	735 000	Q3	2025	At least 735 000 additional portable computers with necessary software provided to schools for students to use. Fair and transparent procedure for the allocation of portable computers with software ensuring equal treatment to all schools and educational institutions shall be established in cooperation with local governments. The investment shall be carried out in full compliance with the DNSH Technical Guidance (2021/C 58/01), in particular with regard to requirements related to energy efficiency, material efficiency and recycling.
C16G	C2.1.3 E-competences	Milestone	Creation of a Digital Competence Development Centre (DCDC)	Report on the organisational set-up and functioning of the DCDC				Q4	2022	The Digital Competences Development Centre (DCDC) shall be established within the office of the Minister responsible for digitalisation. The main objective of DCDC is to enhance and improve the system of coordination of digital competence development in Poland through the realization of following sub-functions: • Research and analytical function This function shall involve research and monitoring actions regarding digital competences combined with the observatory function that shall gather and structure knowledge in this regard (by analysing modern trends, innovation, research and good practices). This shall lead to the formulation of recommendations and proposals for relevant activities. • Test and implementation function This function shall involve tests in the form of pilot actions and implementation of the most valuable and promising solutions, recommendations and proposals resulting from the pilot actions and realization of the research and analytical function. • Education and popularisation function. This function shall involve such actions as consultancy, mentoring, seminars, training and courses and also dissemination of the results of the Centre's actions through an information portal with analyses/standards/schemes/good practices regarding development of digital competencies.
C17G	C2.1.3 E-competences	Target	T1 - Digital coordinators, on average one per each municipality (gmina) in Poland		Number	0	1 500	Q2	2023	At least half of all municipalities (gmina) shall be covered by the programme for the intermediate target, with on average one digital coordinator per gmina. The number of coordinators per gmina shall be determined by elements such as: size of the gmina, number of inhabitants, level of digital skills and demand for computer equipment. The task of the digital coordinators shall be to support the gmina and the institutions in their area and to respond to the population’s actual needs.
C18G	C2.1.3 E-competences	Target	T2 - New digital coordinators, at least one per each municipality (gmina) in Poland		Number	1 500	2 477	Q3	2025	All municipalities (gmina) shall be covered by the programme, with on average one digital coordinator per gmina. The number of coordinators per gmina shall be determined by elements such as: size of the gmina, number of inhabitants, level of digital skills and demand for computer equipment. The task of the digital coordinators shall be to support the gmina and the institutions in their area and to respond to the population’s actual needs.
C19G	C2.1.3 E-competences	Target	T1 - Additional people trained in digital competences, including digital literacy		Number	0	190 000	Q3	2024	At least 190 000 people completed training as part of the implementation of projects aimed at developing (acquiring or developing) digital competences. People covered by the training in the field of digital competences shall include in a more or less evenly manner the following categories: - 40% citizens in need of basic digital skills; - 20% public officials; - 20% educators and teachers; - 20% people excluded and at risk of exclusion.

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