EN EN

EUROPEAN COMMISSION

Brussels, 7.8.2026 COM(2026) 433 final

2026/0237 (NLE)

Proposal for a

COUNCIL IMPLEMENTING DECISION

amending the Implementing Decision of 17 June 2022 on the approval of the assessment

of the recovery and resilience plan for Poland

{SWD(2026) 265 final}

EN 1 EN

2026/0237 (NLE)

Proposal for a

COUNCIL IMPLEMENTING DECISION

amending the Implementing Decision of 17 June 2022 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 Facility1, and in particular

Article 20(1) thereof,

Having regard to the proposal from the European Commission,

Whereas:

(1) Following the submission of the national recovery and resilience plan (‘RRP’) by

Poland on 3 May 2022, the Commission proposed its positive assessment to the

Council. On 17 June 2022, the Council approved the positive assessment by means of

an implementing decision2 (‘the Council Implementing Decision of 17 June 2022’).

The Council Implementing Decision of 17 June 2022 was amended by the Council

Implementing Decisions of 8 December 20233, 16 July 20244, 20 June 20255,

12 December 20256 and 12 June 20267.

(2) On 15 July 2026, Poland made a reasoned request to the Commission to make a

proposal to amend the Council Implementing Decision of 17 June 2022 in accordance

with Article 21(1) of Regulation (EU) 2021/241 on the grounds that the RRP is

partially no longer achievable because of objective circumstances. On that basis,

Poland has submitted an amended RRP.

Amendments based on Article 21 of Regulation (EU) 2021/241

(3) The amendments to the RRP submitted by Poland because of objective circumstances

concern 29 measures.

(4) Poland has explained that six measures are partially no longer achievable due to

difficult winter weather conditions, unexpected contract cancellations, project delays

1 OJ L 57, 18.2.2021, p. 17, ELI: https://eur-lex.europa.eu/eli/reg/2021/241/oj. 2 ST 9728/22 INIT; ST 9728/22 ADD 1. 3 ST 15835/23 INIT; ST 15835/23 REV 1; ST 15835/23 ADD 1. 4 ST 11805/24 INIT; ST 11805/24 ADD 1. 5 ST 9590/25 INIT; ST 9590/25 ADD 1. 6 ST 15795/25 INIT; ST 15795/25 ADD 1; ST 15795/25 ADD 1 REV 1 (pl). 7 ST 9521/26 INIT; ST 9521/26 ADD 1.

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and lack of demand. This concerns A1.3.1 Implementation of the land-use planning

reform, B1.1.5 Investments in energy efficiency of multi-apartment residential

buildings, B2.2.3 Construction works for upgrading / extending facilities in the ports

of Łeba, Ustka and Darłowo, B3.5.1 Investment in housing projects, C1.1.1 Access to

broadband network, E3.1.1 Facility for support of a low-carbon economy. On this

basis, Poland has requested that those measures be amended. The Council

Implementing Decision of 17 June 2022 should be amended accordingly.

(5) Poland has explained that two measures have been amended to implement better

alternatives in order to achieve their original ambition. This concerns D1.1 Improving

the effectiveness, accessibility and quality of health services, and E1.1.2 Zero and low-

emission buses and trams. On this basis, Poland has requested that those measures be

amended. The Council Implementing Decision of 17 June 2022 should be amended

accordingly.

(6) Poland has explained that 17 measures have been amended to implement better

alternatives that allow the administrative burden to be reduced and simplify the

Council Implementing Decision, while still achieving the objectives of those

measures. This concerns A1.2.1 Projects aimed at diversifying business activities,

A1.4.1 Modernisation of infrastructure or equipment in the agricultural sector, A2.1.1

Investments supporting robotisation or digitalisation in enterprises, A2.6.1 Investment

in the National Satellite Information System (NSIS) and satellites, B3.4.1 Investments

in a green transformation of cities, C2.2.1 Digital technologies in teaching, C3.1.1

Cybersecurity – CyberPL, infrastructure of data processing and optimization of the

infrastructure of law enforcement services, D1.1.1 Modernisation of highly specialised

care centres and other healthcare providers, D1.1.2 Digital transformation of

healthcare, D2.1.1 Investments related to the modernisation and retrofitting of teaching

facilities and increasing admissions to medical studies, D3.1.1 Comprehensive

development of research in the field of medical sciences and health sciences, E1.1

Increase in the use of environmentally friendly transport, E2.1.1 Railways lines,

E2.1.3 Intermodal projects, E2.2.1 Transport safety investments, G1.1.4 Support to

institutions implementing REPowerEU reforms and investments, G1.2.4 Construction

or modernisation of electricity distribution networks. On this basis, Poland has

requested that those measures be amended. The Council Implementing Decision of

17 June 2022 should be amended accordingly.

(7) Following the decrease in the level of implementation of measures in accordance with

Article 21 of Regulation (EU) 2021/241, Poland has requested to increase the level of

implementation of four measures. This concerns C2.1.1 Public e-services and IT

solutions for public administration, C4.1.1 Support for advanced digital

transformation, E2.1.2 Railways passenger rolling stock and G1.2.3 Transmission

networks and smart electricity infrastructure. On this basis, Poland has requested that

the level of implementation of four measures be increased. The Council Implementing

Decision of 17 June 2022 should be amended accordingly.

Commission’s assessment

(8) The Commission has assessed the amended RRP against the assessment criteria laid

down in Article 19(3) of Regulation (EU) 2021/241.

Contribution to the green transition including biodiversity

(9) In accordance with Article 19(3), point (e), of, and criterion 2.5 of Annex V to,

Regulation (EU) 2021/241, the amended RRP contains measures that contribute to a

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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 40.29% of the amended RRP’s total allocation

and 68.34% of the total estimated costs of measures in the REPowerEU chapter

calculated in accordance with the methodology set out in Annex VI to Regulation

(EU) 2021/241.

(10) In accordance with Article 17 of Regulation (EU) 2021/241, the amended RRP is

consistent with the information set out in the recently submitted National Energy and

Climate Plan for 2021–2030, notwithstanding its late submission. The modification of

the amended RRP does not materially impact its ambition towards the climate

transition. Despite the amendments, the amended RRP continues to significantly

contribute to climate change mitigation with interventions in renewable energy

production and distribution, energy efficiency, decarbonisation of buildings and zero

emission transport.

(11) The measures in the amended RRP continue to significantly contribute to the green

transition. The climate contribution of the amended RRP has increased from 40.05%

to 40.29% compared to the previous assessment. The increase in the contribution to

climate objectives reflects the increase in the level of implementation of measures

E2.1.2 Railways passenger rolling stock and G1.2.3 Transmission networks and smart

electricity infrastructure. The limited scope of these amendments does not change the

overall assessment of this criterion.

Contribution to the digital transition

(12) In accordance with Article 19(3), point (f), of, and criterion 2.6 of Annex V to,

Regulation (EU) 2021/241, the amended 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 21.28% of the amended RRP’s total allocation calculated in accordance

with the methodology set out in Annex VII to that Regulation.

(13) The measures in the amended RRP continue to significantly contribute to the digital

transition. The digital contribution of the amended RRP has decreased from 21.30 %

to 21.28% compared to the previous assessment. The decrease in the contribution to

digital objectives reflects the decrease in the level of implementation of measure

C1.1.1 Access to broadband network. The limited scope of these amendments does not

change the overall assessment of this criterion.

Costing

(14) In accordance with Article 19(3), point (i), of, and criterion 2.9 of Annex V to,

Regulation (EU) 2021/241, the justification provided in the amended RRP on the

amount of the estimated total cost 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.

(15) Poland has provided cost estimates for all types of measures under its amended RRP

that 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

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evidence relating to the cost estimates. Poland has provided sufficient information and

assurance that the cost of its amended RRP is not covered by other Union financing.

Finally, the estimated total cost of the amended RRP is in line with the principle of

cost-efficiency and is commensurate with the expected national economic and social

impact.

Any other assessment criteria

(16) The Commission considers that the amendments put forward by Poland do not affect

the positive assessment of the RRP set out in the Council Implementing Decision of

17 June 2022 on the approval of the assessment of the RRP for Poland regarding the

relevance, effectiveness, efficiency and coherence of the RRP against the assessment

criteria laid down in Article 19(3), points (a), (b), (c), (d), (da), (db), (g), (h), (j) and

(k).

Measures supporting investment operations contributing to the objectives of the Strategic

Technologies for Europe Platform (STEP)

(17) In accordance with Article 4(4) of Regulation (EU) 2024/795, Poland considered as a

matter of priority projects that have been awarded a Sovereignty Seal pursuant to

Article 4(1) of Regulation (EU) 2024/795. However, Poland considered that no project

having been awarded a Sovereignty Seal was to be included in the amended RRP

because of insufficient time to complete such projects before the end date of the

Recovery and Resilience Facility.

Positive assessment

(18) Following the positive assessment by the Commission of the amended 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, the reforms and investment projects necessary for the implementation of

the amended RRP, the relevant milestones, targets and indicators, and the amount

made available from the Union for the implementation of the amended RRP should be

set out.

Financial contribution

(19) The estimated total costs of Poland’s amended RRP is EUR 54 718 157 234. As the

amount of the estimated total cost of the amended RRP is higher than the updated

maximum financial contribution available for Poland, the financial contribution

determined in accordance with Article 4a of Regulation (EU) 2021/1755 of the

European Parliament and of the Council8, and with Article 20(4) and Article 21a(6) of

Regulation (EU) 2021/241 that is allocated for Poland’s amended RRP should be

equal to EUR 25 276 853 716. Therefore, the financial contribution made available to

Poland remains unchanged.

Loans

(20) The loan support made available to Poland amounting to EUR 29 441 303 518 remains

unchanged.

8 Regulation (EU) 2021/1755 of the European Parliament and of the Council of 6 October 2021

establishing the Brexit Adjustment Reserve (OJ L 357, 8.10.2021, p. 1,

ELI: http://data.europa.eu/eli/reg/2021/1755/oj).

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(21) The Council Implementing Decision of 17 June 2022 should therefore be amended

accordingly. For the sake of clarity, the Annex to the Council Implementing Decision

of 17 June 2022 should be replaced entirely.

(22) 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. It does not override

the requirement for Member States to notify instances of potential State aid to the

Commission under Article 108 of the Treaty,

HAS ADOPTED THIS DECISION:

Article 1

Approval of the assessment of the RRP

The assessment of the amended RRP for Poland on the basis of the criteria provided for in

Article 19(3) of Regulation (EU) 2021/241 is approved.

Article 2

Amendments

The Council Implementing Decision of 17 June 2022 on the approval of the assessment of the

recovery and resilience plan for Poland is amended as follows:

the Annex is replaced by the text set out in the Annex to this Decision.

Article 3

Addressee

This Decision is addressed to the Republic of Poland.

Done at Brussels,

For the Council

The President

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EUROPEAN COMMISSION

Brussels, 7.8.2026 COM(2026) 433 final

ANNEX

ANNEX

to the

Proposal for a COUNCIL IMPLEMENTING DECISION

amending the Implementing Decision of 17 June 2022 on the approval of the assessment

of the recovery and resilience plan for Poland

{SWD(2026) 265 final}

1

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.

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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 Do No Significant Harm (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 objective of the reform is to increase the transparency and efficiency of public spending.

This measure consists in the adoption of legal act(s) revising the stabilizing expenditure rule, the

budgetary classification system, the medium-term budgetary framework, and the spending review

framework, as well as introducing requirements for appraisal of public investments.

A1.2 Further reducing 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.

The reform shall consist of one legislative package. The ‘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 implementation of the reform shall be completed by 30 June 2023.

A1.2.1 Projects aimed at diversifying or expanding business activities

This investment aims to support businesses in the sectors of HoReCa, tourism or culture.

This measure consists in supporting projects aimed at diversifying or expanding activities of

businesses in these sectors.

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

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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. The law shall: (i) 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; (ii) 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; (iii) 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 objective of the investment is to support the preparation of the new spatial planning reform set

out in measure A.1.3 of Component A.

This measure consists in: (i) the adoption of general spatial development plans by at least

744 municipalities in Poland; (ii) technical support for the preparation of general spatial development

plans by making educational material available for municipalities; (iii) provision of courses on the

new spatial planning law.

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:

• 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.

• 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.

4

A1.4.1 Modernisation of infrastructure or equipment in the agricultural sector

The objective of this investment is to increase competitiveness and resilience of the agricultural sector

in Poland.

The investment consists in funding for building or modernising infrastructure or equipment of actors

in the sector, as well as for providing funding for projects to replace materials harmful to the

environment and health in buildings used for agricultural production.

5

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 in robotisation or digitalisation in enterprises

The investment aims to promote robotisation and digitalisation of enterprises.

This measure consists in projects related to robotisation, or artificial intelligence, or digitisation of

processes, technologies, products or services in enterprises.

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

The reform aims 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, which

shall include definitions of end-of-waste status for such materials and facilitate their circulation and

use as secondary raw materials.

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

A2.2.1 Investments in environmental technologies and innovations related to circular economy

The objective of this measure is to finance environmental technologies and innovations related to the

circular economy, to facilitate the transition of SMEs towards circular economy and for the use of

waste as secondary raw materials.

This measure consists in signature of: (i) grant agreements for projects on environmental technologies

and innovations related to the circular economy that contribute to the transformation of SMEs towards

the circular economy; (ii) grant agreement for projects on environmental technologies and

innovations related to the circular economy or the creation of a market for secondary raw materials.

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

6

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 Local competence centres for unmanned aerial vehicles

The objective of this investment is to establish local competence centres for unmanned aerial vehicles

with the aim to enable the advanced flights of unmanned aerial vehicles in the area assigned to each

competence centre.

The investment consists in the establishment of ten local centres providing digital infrastructure,

landing fields and tracking infrastructure for unmanned vehicles.

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 aims 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 research capacities

The objective of this investment is to equip research institutions with research or analytical

infrastructure.

This measure consists in projects for laboratories with research or analytical infrastructure.

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

The objective of the reform is to prepare the workforce for the modern economy and to increase the

matching of skills and qualifications with labour market requirements.

7

This measure consists in entry into force of legal act(s) to establish the legal framework for Sectoral

Skills Centres.

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

The objective of the investment is to establish Sectoral Skills Centres.

This measure consists in (i) the establishment and development of Regional Coordination Teams and

(ii) the construction works and equipment purchase for the Sectoral Skills Centres.

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

labour market

A4.1 Structural reforms of the labour market institutions

The objective of the reform is to increase the labour market participation and to bring flexibility and

security in the Polish labour market.

This measure consists in: (i) the entry into force of new legislation on public employment services,

on the employment of third country nationals, and on the electronic conclusion of certain

job contracts; (ii) the publication of the Public Employment Services Development Plan 2025-2027;

(iii) a consultation of social partners on the potential for collective agreements and a study on the

potential role of a single labour contract; (iv) followed by adoption of law(s) taking into account

identified reform priorities.

A4.1.1 Investment in support of labour market institution reform

The objective of this investment is to increase the capacity of the public employment services to

support the functioning of the labour market.

This measure consists in (i) digitalisation of public employment services and (ii) training on the

application of new procedures.

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 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 ensure a long-term domestic financing of childcare services for children up to the age of

three. Finally, the reform shall consist of carrying out an independent analysis of existing care and

8

educational standards for children up to three years of age, developing relevant care and educational

quality standards for childcare services that take into account the analysis, and implementing relevant

legal changes to make the minimum standards binding for childcare providers to support 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 under “Active

Toddler” (former Maluch+)

The objective of this investment is to increase the availability of childcare facilities for children up to

the age of three.

This measure consists in (i) the creation of an IT system to manage the financing and creation of

childcare facilities and the (ii) construction or renovation or adaptation of childcare facilities for

children up to three years of age.

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 into social economy entities

The 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.

This measure consists in decisions awarding social enterprise status and signature of grant agreements

to support social economy entities that commit to maintaining employment for at least 12 months

following the date of the agreement.

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.

9

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.

A4.5 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. After

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 aims to

incentivise them to extend their careers. After 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 objective of the reform is to increase the labour market participation of certain groups, in

particular women, by increasing access and efficiency of the long-term care system in Poland. The

measure consists in: (i) the publication of a strategic review of the long-term care system in Poland;

(ii) the entry into force of laws or amendment of laws covering: 1) definition of the long-term care,

2) definition of the informal carer and informal care, 3) adoption of the legal provisions on the

organisational standards for long-term care in the health care system and adoption of new legal

provisions on standards for care services provided at the place of residence, 4) designation of bodies

responsible for coordination of the long-term care system, monitoring, evaluation and information

activities; (iii) publication of the services and benefits of the long-term care provided under the health

and social assistance policy in the public bulletin; (iv) the publication of the public expenditure

review; as well as (v) the publication of a document proposing a harmonised definition of quality of

long-term care in the social and healthcare systems and a system of monitoring and data gathering

and its use for the evaluation of quality in the long-term care.

10

A4.7 Limit the segmentation of the labour market

The objective of the reform is to limit the segmentation of the labour market and to reinforce the State

Labour Inspection in its control role of compliance with labour law provisions.

This measure consists in the entry into force of a legislative act that empowers State Labour Inspection

to issue administrative decisions converting civil law contracts into the employment contract and

adoption of set of actions aimed to increase the capacity of the State Labour Inspection.

Sub-component A5 – Financial instruments for the private sector

A5.1 Contribution to the Member State Compartment under the InvestEU programme

This measure shall consist of a public investment in the InvestEU Member State compartment in

order to incentivise private investment and improve access to finance for Polish SMEs. The

contribution to the InvestEU Member State compartment shall be used for guarantees. This financial

product shall operate by providing guarantees through financial intermediaries to the private sector.

A Guarantee Agreement between the Commission and Implementing Partner, selected in accordance

with the relevant provisions of Regulation (EU) 2021/523 of the European Parliament and of the

Council of 24 March 2021 establishing the InvestEU Programme and amending Regulation (EU)

2015/1017, shall enter into force.

Poland shall sign a contribution agreement with the European Commission that shall include:

1. The proposed Implementing Partner.

2. The requirement of compliance with the revised DNSH Technical Guidance ((2023) 6454

final). If necessary, the Guarantee Agreement shall exclude the following list of activities and

assets from eligibility: (i) activities and assets related to fossil fuels, including downstream

use1; (ii) activities and assets under the EU Emission Trading System (ETS) achieving

projected greenhouse gas emissions that are not lower than the relevant benchmarks2; (iii)

activities and assets related to waste landfills, incinerators3, and mechanical biological

treatment plants4.

3. The description of the monitoring system to be used to report on the funds being mobilized.

1 Except for (a) projects in power and/or heat generation, as well as related transmission and distribution infrastructure, using

natural gas, that are compliant with the conditions set out in Annex III of the ‘Do no significant harm’ Technical Guidance

((2023) 6454 final) and (b) activities and assets under point (ii) for which the use of fossil fuels is temporary and technically

unavoidable for the timely transition towards a fossil fuel free operation. 2 Where the activity supported achieves projected greenhouse gas emissions that are not significantly lower than the relevant

benchmarks, an explanation of the reasons why this is not possible shall be provided. Benchmarks established for free allocation

for activities falling within the scope of the Emissions Trading System, as set out in the Commission Implementing Regulation

(EU) 2021/447. 3 This exclusion does not apply to actions in plants exclusively dedicated to treating non-recyclable hazardous waste, and to

existing plants, where the actions are for the purpose of increasing energy efficiency, capturing exhaust gases for storage or use

or recovering materials from incineration ashes, provided such actions do not result in an increase of the plants’ waste processing

capacity or in an extension of the lifetime of the plants; for which evidence is provided at plant level. 4 This exclusion does not apply to actions in existing mechanical biological treatment plants, where the actions are for the

purpose of increasing energy efficiency or retrofitting to recycling operations of separated waste to compost bio-waste and

anaerobic digestion of bio-waste, provided such actions do not result in an increase of the plants’ waste processing capacity or

in an extension of the lifetime of the plants; for which evidence is provided at plant level.

11

Sub-component A6 – Contribution to EU Satellites programmes

A6.1: Voluntary contribution to the EU Secure Connectivity Programme (IRIS2)

This measure aims at supporting Poland secure communication capabilities.

The measure shall consist of a voluntary contribution of EUR 656 326 691 to the EU Secure

Connectivity Programme (IRIS2). The contribution will support the purchase of additional MEO and

LEO satellites, ground infrastructure with gateway and Point of Presence located in Poland, satellites

communication capacity, and/or development of ancillary connectivity activities.

12

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 Revised medium-term

budgetary framework and

spending review

framework

Provision in legal

act(s) indicating

entry into force

Q4 2025 Entry into force of a set of legislative

measures introducing a revised medium-term

budgetary framework.

Entry into force of the legal act(s) revising

the spending review framework by

introducing a requirement for:

- budgetary holders to reflect findings of

spending review reports in the materials for

the next year's budget bill;

- the Minister of Finance to submit to the

Council of Ministers annual reports on the

actions taken in response to the findings of

the spending review reports.

A2aG A1.1 Reform of the fiscal

framework

Milestone Changes in aggregation of

budget expenditures and

criteria for public

investment appraisals

Provisions in legal

act(s) indicating

entry into force

Q1 2026 Entry into force of legal act(s) introducing:

- a new arrangement of groups aggregating

the state budget expenditures which shall

apply as of the state budget planning process

for the budgetary year 2027;

- new (i) general criteria for the appraisal of

public investment projects, including a

requirement to assess their expected

maintenance costs, and (ii) provisions

13

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

specifying the public sector units and the

value of investment projects to which these

criteria shall apply on a mandatory basis;

- an obligation for sectoral ministers to

publish descriptions of general criteria for

appraisal of public investment projects in

respective sectors;

- a requirement to publish on the website of

the Ministry of Finance a template for

information for publication on new

investment projects with total costs

exceeding PLN 100 million.

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

Publication on the

Ministry of Finance

website

Q1 2025 Publication of a review on the functioning of

the stabilising expenditure rule (SER). The

review shall be published on the Ministry of

Finance website. The review shall cover the years 2019-2023.

The review shall include recommendations

regarding 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:

14

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

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.

A7G A1.2.1 Projects aimed at

diversifying or expanding

business activities

Target Businesses in the HoReCa,

culture or tourism sectors

that have signed contracts

Number 0 2 510 Q4 2024 At least 2 510 businesses in the HoReCa,

culture or tourism sectors have signed

15

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

for projects diversifying

their business activities

contracts for projects diversifying or

expanding their business activities. The

eligibility criteria in the calls for proposals

shall require that projects cover at least one

of the following three types of activities: 1) Investments in the design and production

of their goods and services, i.e. purchase of

machinery and equipment necessary to

launch new products or services, construction

works or investments related to the green

transition; 2) Consulting services for projects; 3) Upskilling/reskilling employees.

The eligibility criteria in calls for projects

shall require that none of the activities of type

1 listed above do significant environmental

harm within the meaning of Article 17 of

Regulation (EU) 2020/852 (DNSH principle). A8G A1.2.1 Projects aimed at

diversifying or expanding

business activities

Target Businesses in the HoReCa,

culture or tourism sectors

that received funding to

diversify or expand their

business activities

Number 0 2 510 Q2 2026 At least 2 510 businesses in the HoReCa,

culture or tourism sectors have received

funding for projects diversifying or

expanding their business activities.

A12GA1.3 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 general

spatial development plans, to be converted

into local legislation, which shall lay down

the general rules for building in the municipal

area;

2) 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,

16

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

inter alia, reduce the development of housing

without a sufficient provision of services;

3) 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).

A14GA1.3.1 Implementation of

the 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 and/or

postgraduate studies on the new spatial

planning law set out in milestone A12G.

A15GA1.3.1 Implementation of

the land-use planning reform

Target Courses on the new spatial

planning law

Number 850 1 700 Q2 2025 At least 1 700 certificates issued for courses

on the new spatial planning law.

A16G A1.3.1 Implementation of

the land-use planning reform

Target Share of municipalities

that have started preparing

general spatial

development plans

% (Percentage) 0 50 Q4 2024 At least 50% of municipalities have started

preparing a general spatial development plan,

as required by the new law set out in

milestone A12G. It shall happen by means of

registration in the register of spatial data sets

and services.

17

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

A17G A1.3.1 Implementation of

the land-use planning reform

Target Municipalities that

adopted general spatial

development plans

Number 0 744 Q2 2026 At least 744 of municipalities have adopted a

general spatial development plan.

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;

18

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

(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.

A20G A1.4.1 Modernisation of

infrastructure or equipment

in the agricultural sector

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 Modernisation of

infrastructure or equipment

in the agricultural sector

Target Final payment orders

issued for projects

supporting storage or

placing on the market of

agricultural products,

fisheries’ products,

Number 0 150 Q2 2026 Final payment orders issued for projects

supporting storage or placing on the market

of agricultural products, fisheries’ products,

aquaculture products or agri-food products.

Where call(s) for projects envisage the

purchase of trucks, other heavy-duty vehicles

or special purpose vehicles, the call(s) for

19

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

aquaculture products or

agri-food products

projects shall provide that the trucks and

other heavy-duty vehicles purchased shall

only be zero-emission vehicles, low-emission

vehicles or LNG/CNG vehicles running on

biogas/biomethane. Special purpose vehicles

shall comply with the same rules set out

above.

Where call(s) for projects envisage financing

of biogas energy production facilities, the

call(s) for projects shall provide that the

facilities shall meet the applicable

sustainability and greenhouse gas emission

savings criteria set out in Articles 29 to 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.

A23G A1.4.1 Modernisation of

infrastructure or equipment

in the agricultural sector

Target Final payment orders

issued for projects to build

or modernise infrastructure

or equipment of businesses

in the agricultural,

fisheries or aquaculture

sector

Number 0 811 Q2 2026 Final payment orders issued for projects to

build or modernise infrastructure or

equipment of businesses in the agricultural,

fisheries or aquaculture sector.

Where call(s) for projects envisage the

purchase of trucks, other heavy-duty vehicles

or special purpose vehicles, the call(s) for

projects shall provide that the trucks and

other heavy-duty vehicles purchased shall

only be zero-emission vehicles, low-emission

vehicles or LNG/CNG vehicles running on

biogas/biomethane. Special purpose vehicles

shall comply with the same rules set out

above.

Where call(s) for projects envisage financing

of biogas energy production facilities, the

20

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

call(s) for projects shall provide that the

facilities shall meet the applicable

sustainability and greenhouse gas emission

savings criteria set out in Articles 29 to 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.

A25G A1.4.1 Modernisation of

infrastructure or equipment

in the agricultural sector

Target Farmers who have

received funding for

completing projects to

replace materials harmful

to the environment and

health in buildings used

for agricultural production

Number 0 22 000 Q4 2023 At least 22 000 farmers received funding for

having completed projects to replace

materials harmful to the environment and

health in buildings used for agricultural

production.

A25aG A1.4.1 Modernisation of

infrastructure or equipment

in the agricultural sector

Target Funding for projects to

replace materials harmful

to the environment and

health in buildings used

for agricultural production

Number 22 000 42 641 Q4 2025 Projects received funding to replace materials

harmful to the environment and health in

buildings used for agricultural production.

A26G A1.4.1 Modernisation of

infrastructure or equipment

in the agricultural sector

Target Final payment orders for

projects to build or

modernise infrastructure or

equipment by farmers or

fishermen

Number 0 13 519 Q2 2026 Final payment orders for projects to build or

modernise the infrastructure or equipment by

farmers or fishermen.

Projects may entail the purchase of trucks,

other heavy-duty vehicles or special purpose

vehicles, in which case, such vehicles shall

only be zero-emission, low-emission or

LNG/CNG vehicles running on

biogas/biomethane.

Projects may entail the financing of biogas

energy production facilities, in which case,

such facilities meet the sustainability and

greenhouse gas emission savings criteria set

21

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

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.

22

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

23

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

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.

A29G A2.1.1 Investments in

robotisation or

digitalisation in

enterprises

Target Projects related to

robotisation, or artificial

intelligence or

digitalisation of

processes, technologies,

products or services in

enterprises

Number 0 40 Q2 2026 Final payment applications from

beneficiaries shall have been approved

by the competent authority for projects

related to robotisation, or artificial

intelligence, or digitisation of

processes, technologies, products or

services in enterprises.

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, with the aim of reducing the

exploitation of natural resources

deposits, replacing natural materials

and products, and reducing waste

storage on waste heaps.

A31G A2.2.1 Investments in

environmental

technologies and

innovations, related to

circular economy

Target Grant agreements signed

for projects on

environmental

technologies and

innovations related to the

circular economy

Number 0 150 Q1 2025 Number of signed grant agreements for

projects on environmental technologies

and innovations related to the circular

economy.

The selection criteria for the call for

proposals shall require that the projects

contribute to the transformation of

SMEs towards a circular economy.

In order to ensure that the measure

complies with the ‘Do no significant

harm’ Technical Guidance (2021/C

58/01), the eligibility criteria contained

24

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

in terms of reference for calls for

projects shall exclude the following list

of activities: (i) activities related to

fossil fuels, including downstream use5;

(ii) activities under the EU Emission

Trading System (ETS) achieving

projected greenhouse gas emissions that

are not lower than the relevant

benchmarks6; (iii) activities related to

waste landfills, incinerators7 and

mechanical biological treatment

plants8; and (iv) activities where the

long-term disposal of waste may cause

harm to the environment.

A32G A2.2.1 Investments in

environmental

technologies and

innovations, related to

circular economy

Target Grant agreements signed

for projects on

environmental

technologies and

innovations, related to the

circular economy or the

creation of a market for

secondary raw materials

Number 0 7 Q2 2025 Number of signed grant agreements for

projects on environmental technologies

and innovations, related to the circular

economy or the creation of a market for

secondary raw materials.

The call for applications shall include

the eligibility criteria, requesting that

the projects shall cover at least one of

the following categories:

- technologies in the field of utilization

of waste as secondary raw materials;

5 Except projects under this measure in power and/or heat generation, as well as related transmission and distribution infrastructure, using natural gas, that are compliant with the conditions set out in

Annex III of the ‘Do no significant harm’ Technical Guidance (2021/C58/01). 6 Where the activity supported achieves projected greenhouse gas emissions that are not significantly lower than the relevant benchmarks an explanation of the reasons why this is not possible shall be

provided. Benchmarks established for free allocation for activities falling within the scope of the EU Emissions Trading System, as set out in the Commission Implementing Regulation (EU) 2021/447. 7 This exclusion does not apply to actions under this measure in plants exclusively dedicated to treating non-recyclable hazardous waste, and to existing plants, where the actions under this measure are

for the purpose of increasing energy efficiency, capturing exhaust gases for storage or use or recovering materials from incineration ashes, provided such actions under this measure do not result in an

increase of the plants’ waste processing capacity or in an extension of the lifetime of the plants; for which evidence is provided at plant level. 8 This exclusion does not apply to actions under this measure in existing mechanical biological treatment plants, where the actions under this measure are for the purpose of increasing energy efficiency

or retrofitting to recycling operations of separated waste to compost bio-waste and anaerobic digestion of bio-waste, provided such actions under this measure do not result in an increase of the plants’

waste processing capacity or in an extension of the lifetime of the plants; for which evidence is provided at plant level.

25

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

- increasing the amount of recyclable

materials;

- decreasing the amount of primary raw

materials used in production processes;

- supporting key design processes for

recycling;

- extending the life of products;

- decreasing the amount of waste

directed to landfills.

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 calls for

projects shall exclude the following list

of activities: (i) activities related to

fossil fuels, including downstream use9;

(ii) activities under the EU Emission

Trading System (ETS) achieving

projected greenhouse gas emissions that

are not lower than the relevant

benchmarks10; (iii) activities related to

waste landfills, incinerators11 and

mechanical biological treatment

plants12; and (iv) activities where the

9 Except projects under this measure in power and/or heat generation, as well as related transmission and distribution infrastructure, using natural gas, that are compliant with the conditions set out in

Annex III of the ‘Do no significant harm’ Technical Guidance (2021/C58/01). 10 Where the activity supported achieves projected greenhouse gas emissions that are not significantly lower than the relevant benchmarks an explanation of the reasons why this is not possible shall be

provided. Benchmarks established for free allocation for activities falling within the scope of the EU Emissions Trading System, as set out in the Commission Implementing Regulation (EU) 2021/447. 11 This exclusion does not apply to actions under this measure in plants exclusively dedicated to treating non-recyclable hazardous waste, and to existing plants, where the actions under this measure are

for the purpose of increasing energy efficiency, capturing exhaust gases for storage or use or recovering materials from incineration ashes, provided such actions under this measure do not result in an

increase of the plants’ waste processing capacity or in an extension of the lifetime of the plants; for which evidence is provided at plant level. 12 This exclusion does not apply to actions under this measure in existing mechanical biological treatment plants, where the actions under this measure are for the purpose of increasing energy efficiency

or retrofitting to recycling operations of separated waste to compost bio-waste and anaerobic digestion of bio-waste, provided such actions under this measure do not result in an increase of the plants’

waste processing capacity or in an extension of the lifetime of the plants; for which evidence is provided at plant level.

26

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

long-term disposal of waste may cause

harm to the environment.

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.

A35G A2.3.1 Local

competence centres for

unmanned aerial

vehicles

Target Local competence centres

for unmanned aerial

vehicles

Number 0 10 Q2 2026 Independent audit certificate(s)

confirming that ten local competence

centres for unmanned aerial vehicles,

providing digital infrastructure, landing

fields and tracking infrastructure, have

been established.

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

research capacities

Target Projects for laboratories

with research or

analytical infrastructure

Number 0 54 Q2 2026 Project acceptance protocols or final

payment applications for projects on

laboratories with research or analytical

infrastructure.

27

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

A41GA3.1 Workforce for

the modern economy:

improving the

matching of skills and

qualifications with

labour market

requirements

Milestone Entry into force of the

legal acts (including the

act amending the

Education Law),

establishing the legal

framework for the

network of Sectoral Skills

Centres

Provisions in the

legal act(s)

indicating their

entry into force

Q3 2023 Entry into force of the legal acts

(including the act amending the

Education Law) which shall,

establish the legal framework for

the network of Sectoral Skills

Centres, providing targeted

upskilling and reskilling relevant for

the labour market needs. The

amendment of the Education Law

shall be done in consultation with

the stakeholders, including sector

representatives, social partners and

regional authorities.

The legal acts shall: • Foresee a development plan for

the Skills Centres’ Network;

• Determine the role of Skills

Centres in the education and

training system;

• Determine the staff

employment conditions in the

Skills Centres;

• Establish provisions for regular

reviews in order to ensure

supervision over the Sectoral

Skills Centres;

• Adjust an existing governance

system with tailored provisions

on the governance of Skills

Centres, including employers

(including representatives of

SMEs), social partners and

28

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

other relevant stakeholders

including regional and local

authorities;

• Establish financing

arrangements, 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,

provide that the sectors shall be

linked to the Skills Centres.

Inclusion of persons with disabilities

shall also be addressed. A42G A3.1 Workforce for

the modern economy:

improving the

matching of skills and

qualifications with

labour market

requirements

Milestone Entry into force of the

legal acts (including the

act amending the

Teachers Act) enabling

vocational teacher

training to be

implemented in the

Sectoral Skills Centres

Provisions

enabling

vocational teacher

training to be

implemented in

the Sectoral Skills

Centres

Q3 2023 Entry into fore of the legal acts

(including the act amending the

Teachers Act) shall allow the

Sectoral Skills Centres to provide

vocational teacher training,

including training of teachers for

the use of new technologies.

The legal acts shall determine the

framework for the training of

teachers in the Skills Centres.

A43G A3.1 Workforce for

the modern economy:

improving the

matching of skills and

qualifications with

labour market

requirements

Milestone Entry into force of the

legal act(s) defining

responsibilities of regions

regarding skills policies

Provisions in the

legal act(s)

indicating the

dates of entry into

force

Q1 2025 The legal act(s) shall define the

responsibilities of regions regarding

skills policies and define the

mandate of the Regional

Coordination Teams, including the

obligation to monitor the regional

skills policy.

29

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

A44G A3.1.1 Investments in

modern vocational

training, higher

education and lifelong

learning

Target T1 - Establishing a

Network of Sectoral

Skills Centres providing

upskilling and reskilling

Number 0 10 Q1 2024 Establishing of 10 Sectoral Skills

Centres to provide sectoral VET

training including for learners,

students, vocational education and

training (VET) teachers and other

adults. This shall include: • construction, reconstruction,

expansion, or renovation of Skills

Centres; • purchase of equipment; • institutional set-up of the Centres,

including the involvement of

sectoral organisations;

• hiring of staff;

• a set of curricula to be delivered at

the centre, with chosen courses

containing green and digital

dimensions for each centre.

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.

Feasibility studies should be

conducted prior to the investment

completion.

A45G A3.1.1 Investments in

modern vocational

training, higher

education and lifelong

learning

Target T2 - Sectoral Skills

Centres

Number 10 120 Q3 2025 120 Sectoral Skills Centres

constructed or reconstructed or

expanded or renovated.

Each centre shall purchase

equipment, as evidenced by a list of

invoices for the purchased

equipment.

30

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

For sectoral skills centres in the

occupational field of petrochemical

industry, curricula shall be provided

to assess compliance with the

DNSH principle.

Sectoral skills centers shall not be

established in the occupational

fields of:

• underground mining and hard

coal processing;

• geology, borehole, mining

and gas network.

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 Teams for

vocational education and

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

31

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

training and lifelong

learning

cover various forms of learning,

including the coordination of

vocational education and training

(VET) and lifelong learning.

They shall include plans for

development of VET in the regions,

taking into account the digital and

green transitions and fostering

innovation.

They shall include monitoring and

evaluation mechanisms.

32

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 Structural

reforms of the labour

market institutions

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

Q2 2024 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, (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 from the

Labour Fund of both training costs and

certification of 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) provisions laying down a

framework for the full digitalisation of

procedures related to obtaining a work permit

33

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

for foreigners shall enter into force; (iv)

framework for integration and provisions to

strengthen control services to monitor the

legality of employment shall enter into force.

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. The law may

provide for a reasonable transitional period for

the effective application of the provisions,

necessary to develop the IT system.

A52G A4.1 Structural

reforms of the labour

market institutions

Milestone Publication of the

Public Employment

Services

Development Plan

2025-2027

Publication by the

Ministry of Family,

Labour and Social

Policy (MRPiPS) of

the Public

Employment

Services

Development Plan

2025-2027

Q4 2024 The Public Employment Services Development

Plan for the period 2025-2027 shall be

published. It shall set out labour market policy

priorities and the ways in which the Public

Employment Services shall implement them.

A53G A4.1 Structural

reforms of the labour

market institutions

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

(MRPiPS) 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.

34

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

A54G A4.1 Structural

reforms of the labour

market institutions

Milestone Entry into force of

law(s) taking into

account the results of

the consultation on

collective agreements

and the study on a

single labour contract

in Poland

Provision in law(s)

indicating its entry

into force

Q3 2024 Entry into force of law(s) taking into account

the result of the study on the potential role of

the single labour contract and at least the

following results of the consultation on

collective agreements:

1) Simplification of procedures for the

registration of collective agreements;

2) Use of mediation in negotiations;

3) Entities authorised to conclude collective

bargaining agreements;

4) Subject matters covered by collective

bargaining agreements.

A55G A4.1.1 Investment in

support of labour

market institution

reform

Milestone Digitalisation of

Public Employment

Services (PES)

Modernised IT

systems and

infrastructure

Q2 2026 13 modernised IT systems shall be made

available for Public Employment Services

(PES) and include:

- applications to register PES’ clients, to allow

foreigners to perform work in Poland, to obtain

an allowance, and to make an entry to a

registry or

- individual profiles of PES' clients or

- the customer satisfaction survey tool for PES

clients or

- extension of PES websites functionality with

AI-driven mechanisms.

IT infrastructure for PES shall be purchased.

A56G A4.1.1 Investment in

support of labour

market institution

reform

Milestone Trainings on the

application of new

procedures

Trainings on the

application of new

procedures

Q2 2026 The authorities shall provide (a) final report(s)

on trainings provided to 10 025 participants on

the new procedures set out either in (i) the new

law on the labour market and public

employment services, or (ii) the new law on

the employment of third country nationals, or

(iii) the new law on the information system for

handling certain types of contracts.

A57G A4.2 Reform to

improve the labour

market situation of

parents by increasing

access to high-quality

Milestone Adoption of quality

standards for

childcare, including

educational and care

standards of services

Provision in the

relevant laws

indicating the entry

into force

Q2 2024 Independent analysis of existing standards of

care and education for children up to three

years of age and access to high-quality and

affordable early childhood education and care

systems. The analysis shall be done taking into

35

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

childcare for children

up to the age of three

for children up to

three years of age

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, Labour

and Social Policy.

A regulation on quality standards for childcare,

which shall include educational and care

standards of services for children up to three

years of age, shall be publicly consulted and

agreed on by the Ministry of Family, Labour

and Social Policy with the stakeholders. The

law may provide for a reasonable transitional

period for the effective application of the

adopted standards by childcare services.

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 minimum

standards binding for childcare providers. The

law shall provide for the basis for the Ministry

of Family, Labour and Social Policy to support

the municipalities on conducting quality

control.

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 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 long-term

financing from national resources for the

functioning of the childcare services for

children up to the age of three.

A59G A4.2 Reform to

improve the labour

market situation of

Milestone Entry into force of an

act amending the Act

on the care of children

Provision in the act

amending the Act of

4 February 2011 on

Q2 2022 Entry into force of an act amending the Act of

4 February 2011 on the care of children up to

three years shall streamline the management of

36

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

parents by increasing

access to childcare for

children up to the age

of three

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

the care of children

up to three years of

age indicating its

entry into force

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 under

“Active Toddler”

(former 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. The system shall include

information on different sources of financing

childcare.

A61G A4.2.1 Support for

childcare facilities for

children up to three

years of age under

“Active Toddler”

(former Maluch+)

Target Construction or

renovation or

adaptation of

childcare facilities for

children up to three

years of age

Number 0 1 060 Q2 2026 Number of childcare facilities for children up

to three years of age constructed or renovated

or adapted.

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

37

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

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

into social economy

entities

Target Decisions awarding a

social enterprise

status

Number 0 1 400 Q2 2025 Decisions awarding a social enterprise status to

1 400 entities.

A64G A4.3.1 Investment

into social economy

entities

Target Number of social

economy entities

receiving financial

support

Number 0 1 000 Q4 2025 Grant agreements for the support of at least

1 000 social economy entities on providing

financial support shall be signed. The grant

agreements shall include the commitment for

maintaining employment for at least 12 months

following the date of the agreement.

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;

38

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

- implementing flexible forms of working time

arrangements.

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 aims 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, Labour and

Social Policy

Q4 2024 The objective of this report is to evaluate the

effect of the amendments to the personal

income tax on effective retirement age after

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,

Labour and Social

Policy (MRPiPS)

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, Labour and Social

Policy website and in the Biuletyn Informacji

Publicznej of the Ministry of Health website.

The analysis shall in particular assess whether

it is possible to: - integrate social and health long-term care,

39

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

- 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

legal act(s) and

publication of non-

legislative documents

Provision in legal

act(s) indicating its

entry into force and

publication of

documents related

to the public

expenditure review

and long-term care

quality framework

Q2 2026 Entry into force of legal act(s) providing for

the following:

1) definition of ‘long-term care’;

2) definition of ‘informal carer’ and

‘informal care’;

3) adoption of the legal provisions on the

organisational standards for long-term

care in the health care system and

adoption of the new legal provisions on

standards for care services provided at the

place of residence;

4) designation of the bodies responsible for

coordination of the long-term care system,

monitoring, evaluation and information

activities.

In addition to the changes in the legal

framework, Poland shall take the following

measures:

40

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

• publish the services and benefits of

the long-term care provided under

the health and social assistance

policy in the public bulletin;

• publish the public expenditure

review to evaluate the state of public

finances for long-term care;

• publish a document proposing a

harmonised definition of quality of

long-term care in the social and

healthcare systems and a system of

monitoring and data gathering and its

use for the evaluation of quality in

the long-term care.

A71GA4.7 Limit the

segmentation of the

labour market

Milestone Reform of the State

Labour Inspection

Provision in the

legislative act

indicating its entry

into force

Q4 2025 Entry into force of a legislative act that shall

provide for the following:

1) Empowering the State Labour Inspection

to issue administrative decisions

converting civil law contracts concluded

under the conditions of a labour code with

employment contracts;

2) Allowing the exchange of data between

the State Labour Inspection, the Social

Insurance Institution (ZUS) and the

National Revenue Administration (KAS)

for inspection purposes;

3) Introducing the possibility for the State

Labour Inspection to carry out remote

inspections;

4) Introducing an obligation for the State

Labour Inspection to prepare annual and

long-term action plans for the targeted

inspections based on a risk analysis;

5) Increasing at least two-fold the maximum

amount of fine that the State Labour

Inspection can impose in penalty notice

proceedings.

41

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

A72G A4.7 Limit the

segmentation of the

labour market

Milestone Capacity building

measures for the State

Labour Inspection

Adoption of the set

of actions aimed to

increase the

capacity of the State

Labour Inspection

Q2 2026 A set of actions shall be adopted to increase the

capacity of the State Labour Inspection,

including:

1) The adoption of the multi-annual strategy

on capacity building and working

conditions which provides for:

• addressing the challenge of unfilled

vacancies;

• roll out of IT tools to be used for

remote inspections;

• training plan for the staff on the new

laws, operating standards and IT

tools;

• management methods and risk

assessment tools to make the

inspections targeted.

2) The adoption of the budget of the State

Labour Inspection for 2026 with the

overall increase of at least 10% in

comparison to 2025;

3) Establishing an inter-institutional risk

assessment taskforce with the

participation of representatives of the

State Labour Inspection, the Social

Insurance Institution and the National

Revenue Administration;

4) Launching an electronic data exchange

channel between the State Labour

Inspection (PIP), the Social Insurance

Institution (ZUS) and the National

Revenue Administration (KAS);

5) Conducting an audit of the IT security

systems in the State Labour Inspection;

and

6) The adoption of the order of the Chief

Labour Inspector on the management

42

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

methods and standards for labour

inspections.

A73G A5.1 Contribution to

the Member State

Compartment under

the InvestEU

programme

Milestone Signature of the

Contribution

Agreement between

the government of

Poland and the

European

Commission

Signature of the

Contribution

Agreement

Q4 2025 Signature of the Contribution Agreement under

the InvestEU between the government of

Poland and the European Commission for an

amount of EUR 339 305 938.

A74G A5.1 Contribution to

the Member State

Compartment under

the InvestEU

programme

Target Financing or

investment operations

approved by the

InvestEU Investment

Committee

Percentage

(%)

0 100% Q3 2026 Financing or investment operations amounting

to 100% of the total amount of resources

allocated to the instrument shall have been

approved by the InvestEU Investment

Committee.

A75G A6.1 Voluntary

contribution to the EU

Secure Connectivity

Programme (IRIS2)

Milestone Signature of the

Contribution

Agreement between

the government of

Poland and the

European

Commission and

assignment of a

Voluntary

Contribution to the

EU Secure

Connectivity

Programme (IRIS2)

Signature of the

Contribution

Agreement

Q2 2026 Signature of the Contribution Agreement

between Poland and the European

Commission. That Contribution Agreement

shall include the activities that would be

funded under the voluntary contribution.

Poland shall transfer EUR 656 326 691 to the

EU Secure Connectivity Programme (IRIS2).

43

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

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).

This measure consists in providing: (i) a grant programme for projects in the cultural and creative

sector (CCS) and (ii) a fellowship programme for individuals in the CCS.

A2.6 Reform of the national system of monitoring services, products, analytical tools, services

and accompanying infrastructure using satellite data

The objective of the reform is to facilitate the use of satellite data.

This measure consists in the adoption of a law on space activities.

A2.6.1 Investment in the National Satellite Information System (NSIS) and satellites

The objective of this investment is to facilitate the use of satellite Earth observation in Poland and

ensure production and provision of processed Earth observation (EO) information.

The investment consists in the IT platform of the National Satellite Information System (NSIS) for

monitoring services using satellite Earth observation and the construction of four satellites.

A2.7.1 Security and Defence Fund

This measure aims at enhancing the resilience of the Polish economy by structurally adjusting the

level of public support available to address market failures and inefficiencies within the security and

defence sectors of the economy.

The measure shall consist of an equity injection of EUR 5 471 689 564 into a company (the “Fund”)

in order to finance defence and security investments as outlined below.

The Bank Gospodarstwa Krajowego (BGK) shall be empowered by law to set up and oversee the

Fund. The law shall include the following elements:

44

a. A definition of the objectives of the Fund and of the eligible investment areas that the Fund can

support: (i) development of protective buildings and civil protection infrastructure, (ii)

construction and modernisation of dual-use infrastructure, (iii) investments in cybersecurity and

(iv) enterprise modernisation including R&D support.

b. The law shall specify that the Fund shall operate in line with the objectives of the Recovery and

Resilience Facility. The law shall also include the requirement to ensure that the scope of the

investments to be implemented shall be in line with what can be financed under the EU budget,

including under the Treaty on the Functioning of the European Union.

c. The requirement that the Fund shall be a subsidiary of the BGK and that BGK will be the sole

owner of the Fund. Part of the equity injected into the Fund shall be entrusted by the Fund to the

BGK for providing loans to the final recipients and BGK shall manage these loan transactions

directly. The remainder of the equity injected shall be dedicated to equity investments. BGK shall

be involved in the investment decisions of the Fund for these equity investments.

d. The governance structure of the Fund, the composition and responsibilities of the various

governance bodies, management bodies and the relevant investment committees and their

nomination modalities.

e. The requirement that the investment decisions of the Fund shall be taken by the relevant bodies

and approved by a majority of votes from members who are independent from the Government

of Poland.

f. The requirement for the Fund to apply BGK’s audit and control system that was positively

assessed by the Commission in accordance with Article 157 of Regulation (EU, Euratom)

2024/2509.

g. The requirement that the equity injected in the Fund shall be used based on an investment policy.

The investment policy for the use of the equity injected in the Fund shall include the following

elements:

1. The description of the investment areas for the Fund, in line with the eligible areas established

in the law.

2. The description of the financial products, including loans and equity, the objectives of the

Fund, the way how the Fund will provide the support and the expected eligible final recipients

that the Fund shall initially support. Those financial products shall be in line with the law

establishing the Fund, including with what can be financed under the EU budget.

3. The envisaged timeline for the steps for implementing the initial investments.

4. The application of the do no significant harm principle (DNSH) as set out in the DNSH

Technical Guidance (2021/C58/01):

i. For loans or equivalent instruments, the investment policy shall exclude the following list

of activities and assets from eligibility: (i) activities and assets related to fossil fuels,

including downstream use13, (ii) activities and assets under the EU Emission Trading

System (ETS) achieving projected greenhouse gas emissions that are not lower than the

13 Except for (a) assets and activities in power and/or heat generation, as well as related transmission and distribution infrastructure,

using natural gas, that are compliant with the conditions set out in Annex III of the ‘Do no significant harm’ Technical Guidance

(2021/C58/01); (b) activities and assets under point (ii) for which the use of fossil fuels is temporary and technically unavoidable

for the timely transition towards a fossil fuel free operation; (c) aircrafts used for civil protection or firefighting, bimodal trains,

hybrid vessels, dual fuel vessels; (d) special purpose ships and special purpose vehicles that are based on the best available levels

of environmental performance; and (e) the construction of new road connections, bridges, non-electrified railroad tracks and/or

tunnels with an individual length of less than 20 kilometres and renovation of tracks, roads, bridges and/or tunnels.

45

relevant benchmarks14, (iii) activities and assets related to waste landfills, incinerators15

and mechanical biological treatment plants16.

ii. For equity, the investment policy shall exclude companies with a substantial focus17 in

the following sectors: (i) fossil fuel-based energy production and related activities18; (ii)

energy-intensive and/or high CO2-emitting industries19; (iii) production, rental, or sale of

polluting vehicles20; (iv) waste collection, waste treatment and disposal21, (v) processing

of nuclear fuel, production of nuclear energy. Furthermore, the investment policy shall

require compliancewith the relevant EU and national environmental legislation of the

final recipients of the Facility.

14 Where the activity supported achieves projected greenhouse gas emissions that are not significantly lower than the relevant

benchmarks, an explanation of the reasons why this is not possible shall be provided. Benchmarks established for free allocation

for activities falling within the scope of the Emissions Trading System, as set out in the Commission Implementing Regulation

(EU) 2021/447. 15 This exclusion does not apply to actions under this measure in plants exclusively dedicated to treating non-recyclable hazardous

waste, and to existing plants, where the actions under this measure are for the purpose of increasing energy efficiency, capturing

exhaust gases for storage or use or recovering materials from incineration ashes, provided such actions under this measure do not

result in an increase of the plants’ waste processing capacity or in an extension of the lifetime of the plants; for which evidence

is provided at plant level.  16 This exclusion does not apply to actions under this measure in existing mechanical biological treatment plants, where the actions

under this measure are for the purpose of increasing energy efficiency or retrofitting to recycling operations of separated waste

to compost bio-waste and anaerobic digestion of bio-waste, provided such actions under this measure do not result in an increase

of the plants’ waste processing capacity or in an extension of the lifetime of the plants; for which evidence is provided at plant

level. 

17 It is considered that a Final Beneficiary has a “substantial focus” on a sector or business activity if gross revenue generated from

the restricted sector or activity exceeds 50% of the gross revenue.

18 Except for (a) assets and activities in power and/or heat generation, as well as related transmission and distribution infrastructure,

using natural gas, that are compliant with the conditions set out in Annex III of the ‘Do no significant harm’ Technical Guidance

(2021/C58/01) and (b) activities and assets under point (ii) for which the use of fossil fuels is temporary and technically

unavoidable for the timely transition towards a fossil fuel free operation. 19 Including activities and assets under the EU Emission Trading System (ETS) achieving projected greenhouse gas emissions that

are not lower than the relevant benchmarks. Where the activity supported achieves projected greenhouse gas emissions that are

not significantly lower than the relevant benchmarks, an explanation of the reasons why this is not possible shall be provided.

Benchmarks established for free allocation for activities falling within the scope of the Emissions Trading System, as set out in

the Commission Implementing Regulation (EU) 2021/447. 20 Polluting vehicles are defined as non-zero-emission vehicles. This exclusion does not apply to aircrafts used for civil protection

or firefighting, bimodal trains, hybrid vessels, dual fuel vessels and to special purpose ships and special purpose vehicles that are

based on the best available levels of environmental performance in the sector. 21 This exclusion does not apply to actions in plants exclusively dedicated to treating non-recyclable hazardous waste, and to

existing plants, where the actions under this measure are for the purpose of increasing energy efficiency, capturing exhaust gases

for storage or use or recovering materials from incineration ashes, provided such actions under this measure do not result in an

increase of the plants’ waste processing capacity or in an extension of the lifetime of the plants; for which evidence is provided

at plant level.

46

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

A1LA2.5 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:

- Identifying key medium to long-term

challenges in the CCS, including lessons

learnt from the Covid-19 crisis;

- Ensure compliance with EU

general principles including

gender equality and non-

discrimination is addressed in

the projects to be supported;

- Identifying the potential for green and

digital tools and platforms to address

these challenges;

- 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.

A2LA2.5.1 A program to

support the activities of

entities in the cultural

and creative industries to

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

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).

47

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

stimulate their

development

selection

committee

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

CCS, 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.

A3LA2.5.1 A program to

support the activities of

entities in the cultural

and creative industries

Target Number of signed contracts

for projects in the cultural

and creative sectors (CCS)

Number 0 1 873 Q4 2025 1 873 contracts shall be signed for projects in

the cultural and creative sectors (CCS).

A4LA2.5.1 A program to

support the activities of

entities in the cultural

and creative industries

Target Number of fellowships

awarded in the cultural and

creative sectors (CCS)

Number 0 945 Q4 2025 945 fellowships shall be awarded to

individuals in the cultural and creative sectors

(CCS).

48

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

A7L A2.6 Reform 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

Provision in the

law indicating its

entry into force

Q4 2025 A 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

disseminate knowledge about satellite data,

and promote its use, including organizing

training for 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.

A8L A2.6.1 Investment in the

National Satellite

Information System

(NSIS) and satellites

Milestone National Satellite

Information System (NSIS)

Online

availability of the

National Satellite

Information

System (NSIS)

Q2 2025 The National Satellite Information System

(NSIS) shall become available online.

A11L A2.6.1 Investment in the

National Satellite

Information System

(NSIS) and satellites

Target Construction of four

satellites

Number 0 4 Q2 2026 Number of satellites constructed, along with

the delivery of the ground segment.

A12L A2.7.1 Security and

Defence Fund

Milestone Establishment of the legal

framework for the Fund

Provision in the

law indicating its

entry into force

Q3 2025 Entry into force of the law establishing the

legal framework for the Fund. The law shall

incorporate the elements that are included in

the description of the measure.

49

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

A13L A2.7.1 Security and

Defence Fund

Milestone Adoption of the Investment

Policy

Adoption of the

Investment Policy

Q4 2025 BGK and/or the Fund shall adopt an

investment policy for the use of the injected

equity. The investment policy shall

incorporate the elements that are included in

the description of the measure.

A14L A2.7.1 Security and

Defence Fund

Milestone Equity injection Certificate of

transfer

Q3 2026 EUR 5 471 689 564 in equity shall be injected

into the Fund.

Any necessary agreements established in the

law for the implementation of this measure

shall have entered into force.

Beyond the equity injection into the Fund

which constitutes the RRF investment, Poland

shall transmit a report outlining the actions

taken by the Fund by 16 August 2026 to

implement the investment policy, including

the steps taken for the implementation of the

financial products that the additional equity is

expected to initially support, as well as the

expected steps to be taken for further

implementing those products.

50

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

The component of the Polish recovery and resilience plan aims at addressing several challenges that

the Polish energy sector currently faces with respect to decarbonisation and air pollution. First,

Poland’s dependence on coal is still much higher than in other Member States which makes the energy

transition towards carbon neutrality challenging. Second, around 70% of single-family dwellings and

many multi-apartment and public buildings do not meet energy efficiency standards. This in

combination with a still widespread use of low-quality coal in individual heating systems leads to low

air quality. Third, low retention levels and water shortages (including drinking water) in rural areas

are a major problem. The main objective of the component is to shift the energy mix towards low-

carbon technologies by facilitating the deployment of renewables and increasing the use of alternative

energy sources such as hydrogen and biogas. The component also aims to reduce energy consumption

by advancing a deep renovation of buildings, including thermal modernisation; and by reducing the

energy intensity of industry and services as well as households. Finally, the component aims to also

focus on reducing the human impact on the environment, in particular through investments in the

neutralisation of threats and the rehabilitation of large-scale degraded areas and the Baltic Sea.

The component supports addressing the Country-Specific Recommendations to focus investment-

related economic policy on innovation, transport, notably on its sustainability, digital and energy

infrastructure, healthcare and cleaner energy, taking into account regional disparities (Country-

Specific Recommendation 3 2019) and to focus investment on the green and digital transitions, in

particular digital infrastructure, clean and efficient energy production and use and sustainable

transport, contributing to the gradual decarbonisation of the economy, including in coal regions

(Country-Specific Recommendation 3 2020).

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). For all measures in this component involving

infrastructure development, compliance with EU legislation shall be required to avoid harm to the

biodiversity objective. This means specifically the EIA Directive (2011/92/EU) and, for

sites/operations located in or near biodiversity-sensitive areas, Articles 6(3) and 12 of the Habitats

Directive (92/43/EEC), and Article 5 of the Birds Directive (2009/147/EC).

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

B1.1 Clean Air and energy efficiency

The objective of the reform is to reduce greenhouse gas emissions from and increase the energy

efficiency of selected economic sectors. It also aims at improving air quality by accelerating the

process of replacing polluting sources of heat and power generation.

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

51

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 single family 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. For biomass solid fuels, the regulation shall set quality

standards solely for those intended for household use, including wood pellets. Further to the banning

of low-quality coal for domestic heating enacted in 2018, this amendment shall also set minimum

standards for solid fuels.

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. This investment consists in agreements signed for heat generation installations for district

heating.

B1.1.2 Replacement of heat sources and improvement of energy efficiency in single family

residential buildings

The objective of the investment is to increase the energy efficiency in single family residential

buildings. The investment consists in support for (i) the replacement of heat sources; or (ii) thermal

modernisation of single family buildings; or (iii) renewable energy sources installation.

B1.1.3 Thermal modernization of educational institutions

The objective of this investment is to increase the energy efficiency of educational institutions. This

measure consists in contracts signed for installations or modernisations of heat sources, installations

of renewable energy sources, or thermal modernizations in buildings of educational institutions.

52

B1.1.4 Increasing the energy efficiency of social activity facilities

The objective of this investment is to increase the energy efficiency of social activity facilities. This

measure consists in the thermo-modernization of social activity facilities (libraries, cultural or

community centres), which can include the installation of heat sources and/or renewable energy

sources.

B1.1.5 Investments in energy efficiency of multi-apartment residential buildings

The objective of this investment is to increase the energy efficiency of multi-apartment buildings.

The investment consists in the (i) thermal modernisation of multi-apartment residential buildings; or

(ii) the installation of renewable energy sources in such buildings.

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 aims to develop renewable hydrogen or hydrogen

produced from electrolysers and 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 investment consists of two actions.

First, an investment consisting of the design and construction of a hydrogen-powered railway

passenger vehicle prototype and/or the expansion of production capacity of hydrogen-powered

vehicles.

Second, a public investment in a subsidy Scheme shall take place, in order to incentivise private

investment and improve access to finance in Poland’s renewable and low-carbon hydrogen

production sector. The Scheme shall operate by providing subsidies directly to the private sector. On

53

the basis of the RRF investment, the Scheme aims at initially providing at least EUR 514 105 514 of

subsidies.22

The Scheme shall be managed by Bank Gospodarstwa Krajowego (BGK) as the implementing

partner.

The Scheme shall include the following product line:

• Direct subsidies to private entities or public sector entities engaged in similar activities to

finance their investments into renewable and low-carbon hydrogen production capacity,

including electrolysers, and associated infrastructure.

In order to implement the investment into the Scheme, Poland and BGK shall sign an Implementing

Agreement that shall include the following content:

1. Description of the decision-making process of the Scheme: The final award decision of the

Scheme shall be taken by an investment committee or other relevant equivalent governing

body and approved by a majority of votes from members who are independent from the

government.

2. Key requirements of the associated subsidy policy,which shall include:

a. The description of the subsidies provided and eligible final beneficiaries taking into

account the objective that the subsidy agreements concluded between the Scheme and the

final beneficiaries result in an installed production capacity of at least 315 MW of

renewable and low-carbon hydrogen.

b. The requirement that all investments supported are economically viable.

c. The requirement to comply with the ‘Do no significant harm’ (DNSH) principle as set

out in the DNSH Technical Guidance ((2023) 6454 final). In particular, the investment

policy shall exclude the following list of activities and assets from eligibility: (i) activities

and assets related to fossil fuels, including downstream use23, (ii) activities and assets

under the EU Emission Trading System (ETS) achieving projected greenhouse gas

emissions that are not lower than the relevant benchmarks24, (iii) activities and assets

22 This value is not per se the cost but is the targeted investment volume. This may or may not equal the cost depending

on how the instrument is structured, whether leverage will be achieved, and if the Implementing Partner has any costs/fees

that are charged. 23 Except for (a) projects under this measure in power and/or heat generation, as well as related transmission and

distribution infrastructure, using natural gas, that are compliant with the conditions set out in Annex III of the ‘Do no

significant harm’ Technical Guidance (2021/C58/01), (b) activities and assets under point (ii) for which the use of fossil

fuels is temporary and technically unavoidable for the timely transition towards a fossil fuel free operation; (c) low-carbon

hydrogen facilities that 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. 24 Where the activity supported achieves projected greenhouse gas emissions that are not significantly lower than the

relevant benchmarks an explanation of the reasons why this is not possible should be provided. Benchmarks established

for free allocation for activities falling within the scope of the Emissions Trading System, as set out in the Commission

Implementing Regulation (EU) 2021/447.

54

related to waste landfills, incinerators25 and mechanical biological treatment plants26 and

iv) activities and assets related to mining.

d. The requirement that final beneficiaries of the Scheme shall not receive support from

other Union instruments to cover the same cost.

3. The amount covered by the Implementing Agreement, the fee structure for the Implementing

Partner and the requirement to use any unused proceeds of the scheme, including beyond

2026, for the same policy purposes.

4. Monitoring, audit, and control requirements, including:

a. The description of the implementing partner’s monitoring system to report on the

subsidies mobilized.

b. The description of the implementing partner’s procedures that will ensure the

prevention, detection and correction of fraud, corruption, and conflicts of interests.

c. The obligation to verify the eligibility of every operation in accordance with the

requirements laid out in the Implementing Agreement before awarding a subsidy to an

operation.

d. The obligation of carrying out risk-based ex-post audits in accordance with an audit

plan of BGK. These audits shall verify i) that the control systems are effective,

including the detection of fraud, corruption, and conflict of interests; ii) compliance

with the DNSH principle, the State Aid rules; and iii) that the requirement that final

beneficiaries of the Scheme have not received support from other Union instruments

to cover the same cost is respected. The audits shall also verify the legality of the

transactions and that the conditions of the applicable Implementing Agreement and

subsidy agreements are being respected.

B2.2.3 Construction of offshore terminal infrastructure

The objective of this investment is to facilitate the development of offshore wind infrastructure. The

investment consists in the construction of a new terminal for offshore wind installations and the

upgrading or extension of facilities in the ports of Łeba, Ustka and Darłowo.

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, are properly monitored, maintained, and controlled

to prevent deterioration.

25 This exclusion does not apply to actions under this measure in plants exclusively dedicated to treating non-recyclable

hazardous waste, and to existing plants, where the actions under this measure are for the purpose of increasing energy

efficiency, capturing exhaust gases for storage or use or recovering materials from incineration ashes, provided such

actions under this measure do not result in an increase of the plants’ waste processing capacity or in an extension of the

lifetime of the plants; for which evidence is provided at plant level. 26 This exclusion does not apply to actions under this measure in existing mechanical biological treatment plants, where

the actions under this measure are for the purpose of increasing energy efficiency or retrofitting to recycling operations

of separated waste to compost bio-waste and anaerobic digestion of bio-waste, provided such actions under this measure

do not result in an increase of the plants’ waste processing capacity or in an extension of the lifetime of the plants; for

which evidence is provided at plant level.

55

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 wastewater or water supply infrastructures in rural areas

The objective of this investment is to increase the availability of water and sewerage infrastructure in

rural areas. This measure consists in supporting the construction or extension or modernisation of

water supply or wastewater disposal systems.

B4.1 Reducing dependency on coal

The objective of this measure is to ensure stable financing for investments in the decarbonisation of

the district heating sector, following the adoption of a Resolution of the Council of Ministers, and an

amended legal framework supporting a voluntary closure of coal mines and social protection of

certain mining employees. It shall consist of the approval of a “District Heating Transformation Fund”

for the period 2026-2030 and of a legal act amending the Act on the functioning of the hard coal

mining industry. The implementation of the “District Heating Transformation Fund” is not financed

by the RRF and is not part of the measure. Advisory services for the implementation of the “District

Heating Transformation Fund” may be provided with support from the European Local Energy

Assistance (ELENA) facility.

56

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

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

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

57

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

households notably

with the

involvement of the

banking sector

providing loans

combined with

grants; (b) low-

income

households; (c)

lowest-income

households.

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

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.

58

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

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. 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 intended for

household use, including wood pellets.

B7G B1.1.1 Investments

in heat sources in

district heating

systems

Target T1 – Heat sources in

district heating

systems

Number 0 23 Q2 2026 Agreements signed for heat generation

installations for district heating.

Compliance with the DNSH principle

shall be demonstrated by the following

provisions in the agreements:

- Supported heat generation installations

shall not exceed the threshold of 250 g of

CO2/kWh of energy.

- In case of installations using bioenergy,

these shall comply with article 29(2) to

article 29(7) of Directive 2018/2001.

- No supported installation shall use fuel

derived from waste.

B8G B1.1.2 Replacement

of heat sources and

improvement of

energy efficiency in

single family

residential buildings

Target T1 - Heat source

replacement in single-

family buildings

Number 0 250 000 Q3 2023 Number of installed heat sources.

Investments shall be supported under the

Clean Air Priority Programme, in line

with the long-term renovation strategy

under the Energy Performance of

Buildings Directive

59

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

In case of support for gas-fired boilers,

these shall be deployed in line with the

Annex III of the Commission Technical

Guidance on DNSH (2021/C58/021) and

shall lead to a significant decrease in

GHG emissions with the objective of

significantly improving the environment

and public health, notably due to

pollution reduction, in particular in areas

where the EU air quality standards set by

Directive 2008/50/EU are exceeded or

risk being exceeded.

B9G B1.1.2 Replacement

of heat sources and

improvement of

energy efficiency in

single family

residential buildings

Target Heat source

replacement, RES

installed and thermal

modernizations

Number 0 465 000 Q2 2026 Number of single family buildings with

replaced heat sources; or installed

renewable energy sources; or thermally

modernised.

In addition, at the level of the investment,

gas-fired boilers shall not represent more

than 40% of the overall number of heat

source replacements.

B10G B1.1.2 Replacement

of heat sources and

improvement of

energy efficiency in

single family

residential buildings

Target T1 - Thermo-

modernisation and

installation of

renewable energy

sources in single-

family residential

buildings

Number 0 190 000 Q3 2023 Number of thermo-modernised single-

family houses fulfilling energy efficiency

standards. Investments shall be supported

under the Clean Air Priority Programme.

B12G B1.1.3 Thermal

modernisation of

educational

institutions

Target Number of buildings

of educational

institutions with

contracts signed for

installations or

modernisations of heat

sources, installations

of renewable energy

Number 0 492 Q2 2026 Number of buildings of educational

institutions with contracts signed for

installations or modernisations of heat

sources, installations of renewable energy

sources, and/or thermal modernizations.

60

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

sources, or thermal

modernizations

The call shall exclude fossil fuel heat

sources from the implementation of

projects.

B15GB1.1.4 Increasing

the energy efficiency

of social activity

facilities

Target Thermo-modernisation

of social activity

facilities

Number 0 150 Q2 2026 Number of thermo-modernised social

activity facilities (libraries, cultural or

community centres). This can include the

installation of heat sources and/or

renewable energy sources. The rules of

procedures for the selection of projects

shall specify that the replacement of heat

sources for gas boilers is not eligible.

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

61

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

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 defining rules

for 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 be in line

with the EU hydrogen strategy.

B20G B2.1.1 Investment in

hydrogen, hydrogen

manufacturing,

storage and transport

Target Research and

innovation project(s)

Number 0 1 Q2 2026 The investment shall consist of the design

and construction of a hydrogen-powered

railway passenger vehicle prototype

and/or the expansion of production

capacity of hydrogen-powered vehicles.

B21aG B2.1.1 Investment in

hydrogen, hydrogen

manufacturing,

storage and transport

Milestone Implementing

Agreement

Entry into force of

the Implementing

Agreement

Q2 2024 Entry into force of the Implementing

Agreement.

62

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

B21dG B2.1.1 Investment in

hydrogen, hydrogen

manufacturing,

storage and transport

Target Legal agreements

signed with final

beneficiaries

Percentages 0 100% Q3 2025 BGK shall have entered into legal

subsidy agreements with final

beneficiaries for an amount necessary to

use 100% of the RRF investment into the

scheme (taking into account management

fees).

B21eG B2.1.1 Investment in

hydrogen, hydrogen

manufacturing,

storage and transport

Milestone Ministry has

completed the

investment

Certificate of

transfer

Q4 2025 Poland shall transfer EUR 514 105 514 to

BGK for the Scheme.

B37G B2.2.3 Construction

of offshore terminal

infrastructure

Milestone Construction of a new

terminal for offshore

wind installations

Construction

works and terminal

preliminary use or

lease agreement

Q3 2026 A copy of the site manager’s entry in the

site logbook confirming the execution of

construction works of the new terminal in

line with the granted permits.

Legally binding preliminary use or lease

agreement(s) shall be signed, ensuring the

main use of the terminal for the

installation of offshore wind installations.

B38G B2.2.3 Construction

of offshore terminal

infrastructure

Target Construction works

for upgrading /

extending facilities in

the ports of Łeba,

Ustka and Darłowo

Number 0 3 Q3 2026 A copy of the site manager’s entry in the

site logbook confirming the execution of

construction works in line with the granted

permits shall be provided for the

upgrading or extension works of facilities

in the ports of Łeba, Ustka, and Darłowo.

For the works on the Maltese Quay and the

pier in the port of Łeba, a copy of the final

acceptance protocol signed by the

contractor(s) and the contracting

entity(ies) shall be provided.

Legally binding arrangement(s) shall be

concluded for the use of port facilities

(including at least one of the following:

land, terminals, or berths) with offshore

63

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

wind farm developers or operators, for the

purpose of servicing and maintaining

offshore wind installations.

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 or

water supply

infrastructures in

rural areas

Target Support for

wastewater or water

supply

Number 0 150 Q4 2025 Protocol of acceptance issued for the

construction, extension or modernisation

of water supply or wastewater disposal

systems.

B41aG B3.1.1 Investments

in wastewater or

water supply

infrastructures in

rural areas

Target Support for

wastewater or water

supply

Number 150 467 Q2 2026 Protocol of acceptance issued for the

construction, extension or modernisation

of water supply or wastewater disposal

systems.

B42G B1.1.5 Improvement

of energy efficiency

Target T1 – Renewable

energy installations

and

Number 0 632 Q3 2023 Number of multi-apartment buildings that

have been thermo-modernized or

64

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

in multi-apartment

residential buildings

thermomodernizations

in multi-apartment

buildings

equipped with renewable energy

installations.

Investments shall be supported under the

TERMO programme.

B43G B1.1.5 Investments

in energy efficiency

of multi-apartment

residential buildings

Target T2 – Renewable

energy installations or

thermal

modernisations in

multi-apartment

buildings

Number 632 5 395 Q2 2026 Number of multi-apartment buildings that

have been thermo-modernised or

equipped with renewable energy

installations.

B44G B4.1 Reducing

dependency on coal

Milestone District Heating

Transformation Fund

Board approval Q3 2026 The management and/or the supervisory

board of the Narodowy Fundusz Ochrony

Srodowiska i Gospodarki Wodnej

(NFOSiGW) shall approve as Priority

Programme the “District Heating

Transformation Fund” for the period

2026 – 2030, consisting of at least

EUR 700 million coming from the

national funds of the NFOSiGW. Such

approval shall specify that the objective

of the “District Heating Transformation

Fund” is to support the decarbonisation of

the district heating sector in Poland and:

1. The eligible investments for the

decarbonisation of heat generation and

investment objectives of the “District

Heating Transformation Fund” (such as

deployment of renewable energy sources,

heat pump technologies, thermal storage

and waste heat recovery) and the

65

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

requirement for eligible investments to be

in line with the DNSH principle;

2. The investment objectives in terms of

capacity of renewable sources’

deployment and GHG emission reduction

or fossil fuel use reduction.

B45G B4.1 Reducing

dependency on coal

Milestone Entry into force of an

Act amending the Act

on the functioning of

the hard coal mining

industry

Entry into force of

legislative

amendment

Q3 2026 Entry into force of an Act amending the

Act on the functioning of the hard coal

mining industry concerning closure of

hard coal mining.

66

B.3. Description of the reforms and investments for loan support

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. 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 investment aims at reducing final energy consumption and greenhouse gas emissions of

companies.

The implementation of green solutions in enterprises aims to 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

use27; (ii) activities under the EU Emission Trading System (ETS) achieving projected greenhouse

gas emissions that are not lower than the relevant benchmarks28; (iii) activities related to waste

27 Except projects under this measure in power and/or heat generation, as well as related transmission and distribution infrastructure,

using natural gas, that are compliant with the conditions set out in Annex III of the ‘Do no significant harm’ Technical Guidance

(2021/C 58/01). 28 Where the activity supported achieves projected greenhouse gas emissions that are not significantly lower than the relevant

benchmarks an explanation of the reasons why this is not possible shall be provided. Benchmarks established for free allocation for

activities falling within the scope of the EU Emissions Trading System, as set out in the Commission Implementing Regulation (EU)

2021/447.

67

landfills, incinerators29 and mechanical biological treatment plants30; 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 shall 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 support offshore wind energy and reduce the impact of the allocation

constraints on the electricity market. This measure consists in: (i) the adoption of regulations

regarding offshore power stations, (ii) the publication of the results of contract(s) for difference (CfD)

auction for electricity from offshore wind capacity, (iii) amendments of the rules of the balancing

market to include the explicit procurement of balancing capacities (reserves) before the single day

ahead coupling (SDAC) and (iv) a study on measures to limit allocation constraints in the Polish

electricity system.

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.

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 post-

industrial areas and of hazardous materials lingering in Polish marine areas. This measure consists in

legal changes to facilitate a comprehensive elimination of the negative environmental impact of

specific large-scale post-industrial areas as well as legal changes in the area of handling hazardous

materials.

B3.2.1 Investments in risk neutralisation and the restoration of onshore and offshore sites

The objective of the investment is to remove the threat to human health and life posed by the presence

of pollutants or hazardous substances in onshore and offshore sites. This measure consists in the

publication of documentation for investments related to pre-defined onshore and offshore sites in the

Republic of Poland that are exposed to the presence of pollutants or hazardous substances.

29 This exclusion does not apply to actions under this measure in plants exclusively dedicated to treating non-recyclable hazardous

waste, and to existing plants, where the actions under this measure are for the purpose of increasing energy efficiency, capturing exhaust

gases for storage or use or recovering materials from incineration ashes, provided such actions under this measure do not result in an

increase of the plants’ waste processing capacity or in an extension of the lifetime of the plants; for which evidence is provided at plant

level. 30 This exclusion does not apply to actions under this measure in existing mechanical biological treatment plants, where the actions

under this measure are for the purpose of increasing energy efficiency or retrofitting to recycling operations of separated waste to

compost bio-waste and anaerobic digestion of bio-waste, provided such actions under this measure do not result in an increase of the

plants’ waste processing capacity or in an extension of the lifetime of the plants; for which evidence is provided at plant level.

68

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 (C(2023) 6454

final). 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.

69

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 notably aim at increasing the

share of green areas in cities.

A set of legislative changes shall ensure that sustainability aspects are integrated into the urban

planning procedures and that stakeholders are 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 use31; (ii) activities under the EU Emission

Trading System (ETS) achieving projected greenhouse gas emissions that are not lower than the

relevant benchmarks32; (iii) activities related to waste landfills, incinerators33 and mechanical

biological treatment plants34; 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 Transition Fund shall be set up by 30 June 2022.

B3.4.1 Investments in a green transformation of cities

31 Except projects under this measure in power and/or heat generation, as well as related transmission and distribution infrastructure,

using natural gas, that are compliant with the conditions set out in Annex III of the ‘Do no significant harm’ Technical Guidance

(2021/C58/01). 32 Where the activity supported achieves projected greenhouse gas emissions that are not significantly lower than the relevant

benchmarks an explanation of the reasons why this is not possible shall be provided. Benchmarks established for free allocation for

activities falling within the scope of the EU Emissions Trading System, as set out in the Commission Implementing Regulation (EU)

2021/447. 33 This exclusion does not apply to actions under this measure in plants exclusively dedicated to treating non-recyclable hazardous

waste, and to existing plants, where the actions under this measure are for the purpose of increasing energy efficiency, capturing exhaust

gases for storage or use or recovering materials from incineration ashes, provided such actions under this measure do not result in an

increase of the plants’ waste processing capacity or in an extension of the lifetime of the plants; for which evidence is provided at plant

level. 34 This exclusion does not apply to actions under this measure in existing mechanical biological treatment plants, where the actions

under this measure are for the purpose of increasing energy efficiency or retrofitting to recycling operations of separated waste to

compost bio-waste and anaerobic digestion of bio-waste, provided such actions under this measure do not result in an increase of the

plants’ waste processing capacity or in an extension of the lifetime of the plants; for which evidence is provided at plant level.

70

The objective of the investment is to support the green transition in urban areas. This measure consists

in supporting projects in cities under the Green Urban Transformation Instrument.

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 housing projects

The objective of the investment is to increase the supply of housing.

This measure consists in the construction and renovation of buildings, for which the call shall specify

that the following types of projects are supported: dwellings forming part of the municipality’s

residential stock, protected dwellings and rental apartments created with the participation of a

municipality or an inter-municipal association by investors other than the municipality.

B3.6 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 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 September 2023.

71

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.

72

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.

B2LB1.2.1 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 ton

of the greenhouse gas saved; (ii) ensuring

compliance with the DNSH Technical Guidance

(2021/C58/01) through the use of the exclusion list

and compliance with EU and national environmental

laws and (iii) specifying decarbonisation targets.

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 13 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

Provisions in the

regulations

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

73

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

from the Act on the

promotion of

electricity generation

in offshore wind

farms

indicating their

entry into force

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. 82-83 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 Results from

contracts for

difference auction for

offshore wind

Publication of

results

Q4 2025 Results from contract(s) for difference (CfD) auction

conducted for 4GW of offshore wind capacity shall

be published.

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.

B6aL B2.3 Support for

investment in

offshore wind farms

Milestone Study on measures to

limit allocation

constraints in the

Publication on the

energy regulator

website of a study

on measures to

Q4 2025 A study on measures to limit allocation constraints in

the Polish electricity system shall be carried out and

published by the energy regulator on its website. The

study shall contain an assessment of the use of

74

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

Polish electricity

system

limit allocation

constraints in the

Polish electricity

system

allocation constrains since the adoption of the reform

in B6L, the reasoning for their use, the impact of

existing measures to limit allocation constraints and

shall recommend additional measures to reduce to

the maximum possible extent the use of allocation

constraints in the Polish electricity system.

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.

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

75

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

comprehensive investment documentation for these

areas.

B15L B3.2 Support for

environmental

restoration and

protection against

hazardous

substances

Milestone Entry into force of

legal act(s) in area of

hazardous materials

lingering in the

marine areas of the

Republic of Poland

Provision in the

legal act(s)

indicating their

entry into force

Q2 2025 Entry into force of legal act(s), which shall provide

for:

- description of the competences of public authorities

in matters related to the disposal of hazardous

materials in the marine areas of the Republic of

Poland;

- an obligation to develop an annual plan on the

subject of hazardous materials lingering in marine

areas of the Republic of Poland;

- a definition of sunk hazardous materials,

establishment of a register of such hazardous

materials, an obligation to report discovered or

identified hazardous materials.

B16L B3.2.1 Investments

in risk neutralisation

and the restoration

of onshore and

offshore sites

Target Documentation for

investments related to

onshore and offshore

sites that are exposed

to the presence of

pollutants or

hazardous substances

Number 0 8 Q3 2026 Documentation published related to investments in

risk neutralisation and restoration of at least four pre-

defined onshore sites and of four pre-defined

offshore sites that are exposed to the presence of

pollutants or hazardous substances:

a) for each onshore site, an assessment of the state of

the environment; and

b) for each offshore site, neutralisation plans

containing the planned methods for neutralising

flooded hazardous material, taking into account the

impact of the planned activities and their effects on

the state of the marine environment.

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

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

76

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

agriculture and rural

areas

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.

B24L B3.4 Enabling

framework for green

transition

investments in

urban areas

Milestone Entry into force of a

law that shall aim at

supporting the

capacity of urban

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 integrated into urban planning procedures. It

shall ensure that stakeholders are consulted as part of

77

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

areas in investing in

the green transition

those procedures. It shall provide capacity support to

local governments to implement such projects. The

law may provide for a reasonable transitional period

for the effective application of certain urban

adaptation obligations.

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 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.

78

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

B26LB3.4.1 Investments

in a green

transformation of

cities

Target T1 - Signature of loan

contracts

Number 0 201 Q4 2024 201 loan contracts signed under the Green Urban

Transformation Instrument.

B27aL B3.4.1 Investments

in a green

transformation of

cities

Target T2 - Green transition

investments

Number 0 1 033 Q3 2026 Occupancy permit, notification of completion, final

acceptance protocol, delivery report or equivalent

shall be issued for 1 033 projects.

B28LB3.5 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.

B30L B3.5.1 Investment

in housing projects Target Construction or

renovation of

buildings

Number 0 120 Q2 2026 Number of buildings constructed or renovated.

The call shall specify that the following types of

projects are supported: dwellings forming part of the

municipality’s residential stock, protected dwellings

and rental apartments created with the participation

79

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

of a municipality or an inter-municipal association

by investors other than the municipality.

B32L B3.6 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. Provisions

on collective models of energy prosumers may have

a delayed entry into force.

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.

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.

B33L B3.6 Improving the

conditions for the

development of

Milestone Entry into force of an

act amending the Act

Provision in the

act amending the

Act on

Q2 2022 Entry into force of an amending act which shall

remove formal barriers to investments in onshore

infrastructure. The amendment shall make the

80

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

renewable energy

sources

on investments in

onshore wind farms

investments in

onshore wind

farms indicating

its entry into

force

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.

B34L B3.6 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.

B35L B3.6 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 Q2 2022 Total installed capacity (in GW) of onshore wind and

photovoltaic installations.

B36L B3.6 Improving the

conditions for the

development of

Target T2 - Installed capacity

of onshore wind and

photovoltaic

installations (in GW)

Number 18 20 Q3 2022 Total installed capacity (in GW) of onshore wind and

photovoltaic installations.

81

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

renewable energy

sources

B37L B3.6 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 Q1 2023 Total installed capacity (in GW) of onshore wind and

photovoltaic installations.

B38L B3.6 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 Q3 2023 Total installed capacity (in GW) of onshore wind and

photovoltaic installations.

B39L B3.6 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.

B40L B3.6 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

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

82

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

in offshore wind

farms

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 aim is to facilitate the above

procedure for offshore wind farm investors.

83

C. COMPONENT C: ‘DIGITAL TRANSFORMATION’

Component C of the Polish Recovery and Resilience Plan addresses a series of challenges. Firstly,

the disparities between urban and rural areas in terms of connectivity and access to fast and reliable

internet connection, both fixed and mobile; secondly, the need for a faster and safer use of digital

services in the public sector; thirdly, the overall lack of a focused digital education and training

strategy, which was clearly revealed by the insufficient digital skills and ICT equipment among

students and teachers during the COVID-19 pandemic. Finally, the need to increase the cybersecurity

of the public information system to promptly respond to cyberattacks and security incidents.

The component aims at accelerating the digitalisation process of the country through the digital

transformation of the public sector, the economy and society. It consists of measures, aiming at:

improving access to high-speed internet; developing e-services and their availability in the

mObywatel mobile application, and improving communication between public institutions, citizens

and business; increasing security in cyberspace, securing data processing infrastructure and digitising

security services infrastructure; supporting the digital transformation of businesses with the use of

cloud computing.

The reforms and investments elaborated in the component contribute to address three Country-

Specific Recommendations identified for Poland in the past two years, on the need to focus

investment-related economic policy on digital infrastructure (Country-Specific

Recommendation 3, 2019) and digital transition (Country-Specific Recommendation 3, 2020); as

well as on the need to improve digital skills and promote the digital transformation of both companies

and public administration (Country-Specific Recommendation 2, 2020).

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).

This component is expected to promote the digital transition by developing Next Generation Access

broadband infrastructure, enhancing the use of digital tools in the public sector and boosting e-

competences in society (companies, public administration, teachers and students). It shall contribute

to optimising cybersecurity, improving data processing efficiency and upgrading the infrastructure of

state services responsible for security. Finally, the potential deployment of innovative next generation

cloud solutions shall create stable and sustainable cloud infrastructures.

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

C1.1 Facilitating the development of network infrastructure to ensure universal access to high-

speed internet

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 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. The legal

changes shall 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.

84

C1.1.1 Access to broadband network

The objective of this investment is to increase the coverage of high-speed broadband network in

Poland This measure consists in making access to broadband internet available to residential units.

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

The objective of this reform is to support the digitalisation in Poland. This measure consists in (i)

amending the act on computerisation of activities performed by public entities, (ii) amending the act

on tax on goods and services with regard to the use of structured invoices, (iii) defining binding

standards for equipping schools with digital infrastructure and (iv) the creation of the Digital

Competence Development Program.

C2.1.1 Public e-services and IT solutions for public administration

The objective of this investment is to expand public e-services. This measure consists in the following

projects:

- new or modernized public e-services made available online or e-services integrated into

mObywatel application;

- launching or expanding of public IT systems;

- making available electronic document management systems to beneficiaries for production

use and launching of the SaaS2 EZD RP cloud service;

- launching of national e-invoice system;

- launching of new or upgraded e-services in the e-Tax Office service.

C2.1.2 Digital technologies in school education – portable devices

The objective of this investment is to supply schools in Poland with ICT equipment to expand the use

of digital technologies in school education. This measure consists in the provision of portable devices

to schools or through school managing authorities and vouchers for portable computers.

C2.1.3 E-competences

The objective of this investment is to increase the level of digital competences in society. This

measure consists in providing trainings in digital competences and establishing a Digital Competence

Development Centre.

C3.1 Enhancing the cybersecurity

The objective of this reform is to increase the capacity of the national cybersecurity system. This

measure consists in the adoption of the amendment of the law on cybersecurity.

85

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

infrastructure of law enforcement services

The objective of this investment is to expand cybersecurity solutions in Poland. This measure consists

in: (i) actions in cybersecurity; (ii) constructing one data centre building; (iii) delivering equipment

for law enforcement services and (iv) launch of infrastructure or service data processing solutions.

86

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

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

information on infrastructure for

telecom investments and planning

tool.

C5aG C1.1.1 Access to

broadband network

Milestone Contracts signed with

broadband providers

Contracts

signed

Q4 2025 Contracts shall be signed with

broadband providers, to make

broadband available to

521 000 residential units.

C6G C1.1.1 Access to

broadband network

Milestone Residential units with

access to 100 Mb/s

broadband

Increase in

share of

residential

units with

access to

broadband

Q3 2026 An increase in share of residential

units in Poland with access to at least

100 Mb/s-speed broadband by at least

3.9 percentage points in comparison

to 2023 baseline value of 79.6%.

87

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

C7G C2.1 Scaling up digital

applications in the public

sphere, the economy and

society

Milestone Computerisation of the

activities of entities

performing public tasks

Provision

indicating the

entry into force

Q4 2024 Entry into force of the amendment to

the act on computerisation of the

activities of entities performing public

tasks with regard to: (i) allowing for

the creation of the State Information

Architecture, (ii) introducing the

Committee for Digital Affairs, (iii)

providing the legal basis for adoption

of a strategy of state informatization

and (iv) introducing a system for the

inventory of ICT systems.

C8G C2.1 Scaling up digital

applications in the public

sphere, the economy and

society

Milestone Use of structured invoices Provision

indicating the

entry into force

Q4 2025 Entry into force of the amendment(s)

to the act on tax on goods and

services with regard to the use of

structured invoices for taxpayers

whose total value of sales including

the amount of tax, documented by

those invoices issued in a given

month exceeds 10 000 PLN.

A transition period may be applied so

that the use of structured invoices for

these taxpayers is mandatory starting

from 1 April 2026.

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

Q3 2022 Adoption of binding standards for

equipping schools with digital

infrastructure that shall be mandatory

for schools in order to achieve the

same level of digital infrastructure.

The development of the standards

shall be consulted with stakeholders

and the local government.

In the field of education, minimum

binding standards to equip schools

with digital infrastructures shall be

88

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

defined. 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.

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

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.

As far as digital competences are

concerned, Digital Competence

Development Programme shall be

created and implemented. 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

89

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

Centre shall be clearly formulated in

the programme. The document shall

be produced using a multi-stakeholder

approach.

C12G C2.1.1 Public e-services

and IT solutions for

public administration

Target Public e-services Number 0 80 Q2 2026 New public e-services shall be made

available online, existing public e-

services shall be modernised, or e-

services shall be integrated into the

mObywatel application.

C13aG C2.1.1 Public e-services

and IT solutions for

public administration

Target Public IT systems Number 0 7 Q2 2026 At least 7 public IT systems shall be

launched or expanded.

C13bG C2.1.1 Public e-services

and IT solutions for

public administration

Milestone Digitisation of the public

administration

Electronic

document

management

systems

available

Q2 2026 Electronic document management

systems shall be made available for

production use in 3 050 beneficiaries.

The SaaS2 EZD RP cloud service,

with a capacity to connect

approximately 300 000 users shall be

launched.

C13cG C2.1.1 Public e-services

and IT solutions for

public administration

Milestone Launch of the national e-

invoice system

Launch of the

national e-

invoice system

Q2 2026 The national e-invoice system shall

be launched.

C13dG C2.1.1 Public e-services

and IT solutions for

public administration

Target Launch of either new or

upgraded e-services in the

e-Tax Office

Number 0 33 Q2 2026 33 new or upgraded e-services shall

be launched in the e-Tax Office.

C14G C2.1.2 Digital

technologies in school

education – portable

devices

Target Vouchers for portable

computers

Number 0 533 658 Q4 2025 At least 533 658 vouchers (discount

codes) for portable computers shall be

registered in the database of the

Laptop for Teacher ("Laptop dla

nauczyciela") system.

90

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

C15G C2.1.2 Digital

technologies in school

education – portable

devices

Target Portable devices delivered Number 0 16 500 Q1 2026 Delivery of portable devices (laptops,

browser laptops or tablets) to 16 500

schools, directly or through school

managing authorities, as shown in

acceptance protocols.

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. 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.

91

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

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.

C20G C2.1.3 E-competences Target Trainings on digital

competences

Number 0 250 000 Q2 2026 250 000 certificates issued for

trainings on digital competences.

C21G C3.1 Enhancing the

cybersecurity

Milestone Amendment of the law on

cybersecurity

Provision in

the amendment

of the law

indicating the

entry into force

Q4 2025 Entry into force of an amendment to

the law on cybersecurity introducing

sectoral Computer Security Incident

Response Teams and expanding the

group of entities included in “the ICT

system supporting cooperation within

the national cybersecurity system”.

C23GC3.1.1 Cybersecurity –

CyberPL, infrastructure

of data processing and

optimization of the

infrastructure of law

enforcement services

Milestone Actions in cybersecurity Actions in

cybersecurity

Q2 2026 - Four sectoral computer security

incident response teams shall be

administratively established.

- The ICT system supporting

cooperation within the national

cybersecurity system shall be made

available to 385 beneficiaries.

- EUR 197 214 464 shall be disbursed

to at least 608 entities for investments

in cybersecurity.

C25GC3.1.1 Cybersecurity –

CyberPL, infrastructure

of data processing and

optimization of the

infrastructure of law

enforcement services

Target Construction of a data

centre building

Number 0 1 Q3 2026 One data centre building shall be

constructed. Contract(s) shall be

signed for this data centre building to

be powered by renewable energy

sources.

C26GC3.1.1 Cybersecurity –

CyberPL, infrastructure

of data processing and

Milestone Delivery of equipment for

law enforcement services

Delivery

protocols

Q1 2026 The following equipment shall be

delivered:

- 13 630 Mobile Data Terminals

92

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

optimization of the

infrastructure of law

enforcement services

(MDT) with software for Police;

- 30 mobile points for Border Guard;

- one self-sustaining mobile medical

point for medical, biochemical,

radiological or natural disaster risks.

C27GC3.1.1 Cybersecurity –

CyberPL, infrastructure

of data processing and

optimization of the

infrastructure of law

enforcement services

Milestone Important Project of

Common European Interest

(IPCEI): Selection of Next

Generation Cloud projects

and signature of contracts

Signature of

contracts with

selected

entities

Q3 2023 Selection of projects and signature of

contracts following the publication of

the call for project proposal in order

to support the development of the

Next Generation Cloud solutions in

Poland.

C28G C3.1.1 Cybersecurity –

CyberPL, infrastructure

of data processing and

optimization of the

infrastructure of law

enforcement services

Target Important Project of

Common European Interest

(IPCEI): Infrastructure or

service data processing

solutions

Number 0 5 Q1 2025 At least five infrastructure or service

data processing solutions shall be

launched.

93

C.3. Description of the reforms and investments for the loan support

C1.2 Increasing the level of accessibility and use of modern wired and wireless communication

for social and economic needs

The reform shall improve the legislative environment for the development of mobile networks by

removing key barriers to 5G deployment, taking into account the EU Connectivity Toolbox.

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

C2.2 Reform the foundations of digitalisation of the education system

The reform shall lay the foundation for the digitalisation of the education system via the adoption of

the digitalisation policy for education, in order to prepare children and youth for the information

society. The objectives of this strategic document shall focus on efficient and meaningful integration

of new technologies in teaching, learning and assessment and shall be developed applying a

participatory approach.

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

C2.2.1 Digital technologies in teaching

The objective of this investment is to increase the volume of ICT equipment and infrastructure in

schools. This measure consists in (i) the delivery of ICT kits (“Zestaw”) and (ii) the delivery of

Artificial Intelligence (AI) laboratories (“Zestaw”).

C4.1.1 Support for advanced digital transformation

This measure shall consist of a public investment in a Facility, the Polish Fund for Advanced Digital

Transformation Support in order to incentivise private investment and improve access to finance to

support advanced digital transformation in Poland. The Facility shall operate by providing loans

directly to the private sector, as well as to public sector entities engaged in similar activities.

The Facility shall be managed by Bank Gospodarstwa Krajowego (BGK) as the implementing

partner. The Facility shall include the following product lines:

• BGK direct line 1: this line shall provide direct loans to undertakings to cover the costs of

investments in smart energy grids.

• BGK direct line 2: this line shall provide direct loans to undertakings to cover the costs of

investments in advanced digital technologies.

• BGK direct line 3: this line shall provide direct loans to undertakings to cover the costs of

investments in ICT infrastructure (including large-scale computer equipment).

In order to implement the investment into the Facility, Poland and BGK shall sign an Implementing

Agreement that shall include the following content:

1. Description of the decision-making process of the Facility: The final investment decision of

the Facility shall be taken by an investment committee or other relevant equivalent governing

body and approved by a majority of votes from members who are independent from the

government.

94

2. Key requirements of the associated investment policy, which shall include:

a. The description of the financial product and eligible final beneficiaries.

b. The requirement that all investments supported are economically viable.

c. The requirement to comply with the ‘Do no significant harm’ (DNSH) principle as set

out in the DNSH Technical Guidance (2023 6454 final). In particular, the investment

policy shall exclude the following list of activities and assets from eligibility: (i)

activities and assets related to fossil fuels, including downstream use35, (ii) activities

and assets under the EU Emission Trading System (ETS) achieving projected

greenhouse gas emissions that are not lower than the relevant benchmarks36, (iii)

activities and assets related to waste landfills, incinerators37 and mechanical biological

treatment plants38. Furthermore, the investment policy shall require compliancewith

the relevant EU and national environmental legislation of the final beneficiaries of the

Facility.

d. The requirement that final beneficiaries of the Facility shall not receive support from

other Union instruments to cover the same cost.

3. The amount covered by the Implementing Agreement, the fee structure for the Implementing

Partner and the requirement to reinvest any reflows according to the investment policy of the

Facility unless they are used to service loan repayments of the Recovery and Resilience

Facility.

4. Monitoring, audit, and control requirements, including:

a. The description of the implementing partner’s monitoring system to report on the

investment mobilized.

b. The description of the implementing partner’s procedures that will ensure the

prevention, detection and correction of fraud, corruption, and conflicts of interests.

c. The obligation to verify the eligibility of every operation in accordance with the

requirements laid out in the Implementing Agreement before committing to finance

an operation.

d. The obligation of carrying out risk-based ex-post audits in accordance with an audit

plan of the BGK. These audits shall verify i) that the control systems are effective,

including the detection of fraud, corruption, and conflict of interests; ii) compliance

with the DNSH principle, the State Aid rules and the digital target requirements; and

iii) that the requirement that final beneficiaries of the Facility have not received

support from other Union instruments to cover the same cost is respected. The audits

35Except for (a) assets and activities in power and/or heat generation, as well as related transmission and distribution infrastructure,

using natural gas, that are compliant with the conditions set out in Annex III of the ‘Do no significant harm’ Technical Guidance

(2021/C58/01) and (b) activities and assets under point (ii) for which the use of fossil fuels is temporary and technically unavoidable

for the timely transition towards a fossil fuel free operation. 36 Where the activity supported achieves projected greenhouse gas emissions that are not significantly lower than the relevant

benchmarks, an explanation of the reasons why this is not possible shall be provided. Benchmarks established for free allocation for

activities falling within the scope of the Emissions Trading System, as set out in the Commission Implementing Regulation (EU)

2021/447. 37 This exclusion does not apply to actions under this measure in plants exclusively dedicated to treating non-recyclable hazardous

waste, and to existing plants, where the actions under this measure are for the purpose of increasing energy efficiency, capturing exhaust

gases for storage or use or recovering materials from incineration ashes, provided such actions under this measure do not result in an

increase of the plants’ waste processing capacity or in an extension of the lifetime of the plants; for which evidence is provided at plant

level. 

38 This exclusion does not apply to actions under this measure in existing mechanical biological treatment plants, where the actions

under this measure are for the purpose of increasing energy efficiency or retrofitting to recycling operations of separated waste to

compost bio-waste and anaerobic digestion of bio-waste, provided such actions under this measure do not result in an increase of the

plants’ waste processing capacity or in an extension of the lifetime of the plants; for which evidence is provided at plant level. 

95

shall also verify the legality of the transactions and that the conditions of the applicable

Implementing Agreement are being respected.

5. Requirements for digital investments carried out by the implementing partner: at least

EUR 277 840 003 of the RRF investment into the Facility shall contribute to the digital

transition in accordance with Annex VII to the RRF Regulation.

The measure shall also include the publication of a guide on cloud computing for businesses. This

guide shall be a compendium of knowledge (including frequently asked questions) on the use of cloud

computing in the digital transformation of businesses. The guide shall cover, among others, the

following aspects: legal aspects of the transformation of a company using cloud computing,

cybersecurity, energy efficiency and the development of digital competences and cloud skills.

96

C.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

C1L C1.2 Increasing the level

of accessibility and use of

modern wired and

wireless communication

for social and economic

needs

Milestone Amendment of the Regulation

of 17 February 2020 on

monitoring of

electromagnetic field

emission in the environment

Provision in

amendment of the

regulation

indicating its

entry into force

Q1 2022 Entry into force of an amendment

of the Regulation of

17 February 2020 on the

methodologies for measuring

electromagnetic field emissions in

the environment.

C2L C1.2 Increasing the level

of accessibility and use of

modern wired and

wireless communication

for social and economic

needs

Milestone Amendment of the Regulation

of the Council of Ministers of

10 September 2019 on

environmental impact

assessment

Provision in the

amendment of the

regulation

indicating its

entry into force

Q1 2022 Entry into force of an amendment

of the Regulation on projects that

may have a significant impact on

the environment, which shall

exclude radio communication

investments from the catalogue of

projects requiring an environmental

impact assessment.

C3L C1.2 Increasing the level

of accessibility and use of

modern wired and

wireless communication

for social and economic

needs

Milestone New legal act(s)removing key

barriers to the implementation

of the 5G network

Provision in the

legal act(s)

indicating its

entry into force

Q4 2023 Entry into force of the legal act(s)

that shall remove the following key

barriers to the implementation of

5G networks: 1) Excessively

complicated procedure concerning

allocation of frequencies for the

purpose of the 5G network

development, 2) Insufficient

definition of concepts relevant to

the implementation of the 5G

network, 3) Excessive

bureaucratization of administrative

procedures, 4) Limitation in

accessing public technical

infrastructure, 5) Insufficient

regulatory solutions supporting 5G

network development.

C8L C2.2 Reform the

foundations of

Milestone Adoption of a new

digitalisation policy for

education, constituting the

Adoption of the

policy

Q3 2022 Adoption by the Council of

Ministers of a resolution on the

policy of digitisation of the

97

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

digitalisation of the

education system

basis for changes in the

education system and

implementation of

investments in ICT and

defining the directions of

digitization of the education

system process in the short

and long term

education area, having the nature of

a program and strategic document,

setting the framework for State

policy and activities undertaken in

the area of digitalisation of

education in the short, medium and

long term.

This document shall constitute the

basis for the activities of

stakeholders and actors-participants

and defines the tools for achieving a

fully digitalised education system

adapted to contemporary challenges

of pre-school and general education

environment. The policy shall

include the implementation plan,

evaluation and monitoring

measures and it shall be developed

applying a participatory approach.

C9L C2.2.1 Equipping

schools/institutions with

adequate ICT devices and

infrastructure to improve

the overall performance

of education system

Milestone Public consultation on the

framework defining the

procedures for the distribution

of ICT equipment and for the

provision of infrastructure to

schools

Report

summarising the

results of the

public

consultation and

the following

government

response

Q3 2022 Public consultation involving

different stakeholders and social

partners on the framework for the

distribution of ICT equipment (IT

kit for remote teaching) and for the

provision of infrastructure (LAN

connection, STEM and AI

laboratories) to schools.

The results of the consultation shall

be summarised in a report,

containing the main comments from

stakeholders and social partners and

the government’s follow-up to these

comments.

98

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

C10L C2.2.1 Equipping

schools/institutions with

adequate ICT devices and

infrastructure to improve

the overall performance

of education system

Milestone Framework defining the

procedures for the distribution

of ICT devices and for the

provision of infrastructure to

schools

Adoption by the

Ministry of

Education and

Science

Q2 2023 The framework shall set out the

minimum conditions for the

distribution of ICT equipment and

for the provision of infrastructure to

the beneficiary schools, as resulting

from the prior public consultation

with different stakeholders and

social partners.

The framework shall set out clear

criteria for the selection of

beneficiary schools, reflecting the

needs for ICT equipment and

infrastructure, such as laboratories,

and their potential impact on the

educational performance of the

schools.

Taking into account the needs of

the different beneficiary schools,

the following call for tender on the

provision of infrastructure and ICT

equipment shall be equal, open,

transparent and fair and shall ensure

a balanced distribution between

schools across the country, based

on both population and

geographical coverage.

C12L C2.2.1 Digital

technologies in teaching

Target ICT kits (“Zestaw”) delivered Number 0 13 900 Q2 2026 Delivery of ICT kits (“Zestaw”) to

13 900 schools, directly or through

school managing authorities, as

shown in acceptance protocols.

C13aL C2.2.1 Digital

technologies in teaching

Milestone Framework agreement(s) for

Artificial Intelligence (AI)

laboratories

Signature of

framework

agreement(s)

Q1 2026 Signature of framework

agreement(s) laying down the

conditions for awarding public

contracts in respect of delivery to

99

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

schools of Artificial Intelligence

(AI) Laboratories.

C13L C2.2.1 Digital

technologies in teaching

Target Artificial Intelligence (AI)

laboratories

(“Zestaw”) delivered

Number 0 12 000 Q3 2026 Delivery of AI laboratories

(“Zestaw”) to 12 000 schools,

directly or through school

managing authorities, as shown in

acceptance protocols.

C15L C4.1.1 Support for

advanced digital

transformation

Milestone Guide on the cloud

computing for businesses

Publication on the

website of the

ministry

responsible for

computerisation

Q1 2024 Publication on the responsible

ministry’s web page of a guide on

the cloud computing for businesses.

This guide shall be a compendium

of knowledge (including frequently

asked questions) on the use of cloud

computing in the digital

transformation of businesses.

C16L C4.1.1 Support for

advanced digital

transformation

Milestone Implementing Agreement Entry into force

of the

Implementing

Agreement

Q1 2025 Entry into force of the

Implementing Agreement between

the minister responsible for

computerisation and Bank

Gospodarstwa Krajowego.

C17L C4.1.1 Support for

advanced digital

transformation

Target Legal agreements signed with

final beneficiaries % 0 100% Q3 2026 Bank Gospodarstwa Krajowego

shall have entered into legal

financing agreements with final

beneficiaries for an amount

necessary to use 100% of the RRF

investment into the Facility (taking

into account management fees).

At least 40% of this financing shall

contribute to digital objectives

using the methodology in Annex

VII of the RRF Regulation.

100

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

C18L C4.1.1 Support for

advanced digital

transformation

Milestone Ministry has completed the

investment

Certificate of

transfer Q3 2026 Poland shall transfer

EUR 694 600 008 to Bank

Gospodarstwa Krajowego for the

Facility.

101

D. COMPONENT D: ‘EFFECTIVENESS, ACCESSIBILITY AND QUALITY OF THE HEALTH

SYSTEM’

The component addresses several challenges that the Polish healthcare system currently faces. Shifting towards

primary and specialised ambulatory care is of particular importance, as healthcare spending is expected to

grow considerably in the medium to long term, increasing the burden on public finances. The hospital sector

is in an urgent need of reform complemented by targeted investments. Some hospitals run substantial debts

and have low occupancy rates, while many medical procedures currently performed in hospitals could be done

at lower levels of care and at lower costs. The primary care system is underfunded, understaffed and

overstretching its services. At the same time, the hospital system suffers from chronic underfunding, especially

in terms of human resources. Due to unfavourable conditions, such as low salaries, medical professions are

not popular, and there has been a significant ‘brain drain’. The shortage in human resources places Poland in

the lowest ranks compared with other Member States and makes it necessary to keep professionals working

beyond their retirement ages. Access to care differs among regions. E-Health and modern management

practices are underused.

The objectives of the component are multidimensional: to reform and support with investment the hospital

sector in line with the need for rationalisation of the pyramid of the healthcare, to accelerate the digital

transformation of health, to create supporting conditions for an increase in the number of medical staff, to

support the development of research in the field of medical sciences and health sciences.

The component contributes to addressing the Country-Specific Recommendation to improve resilience,

accessibility and effectiveness of the health system, including by providing sufficient resources and

accelerating the deployment of e-health services (Country-Specific Recommendation 1 2020).

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).

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

D1.1 Improving the effectiveness, accessibility and quality of health services

The objective of the reform is to ensure the quality and accessibility of healthcare services as well as changes

to structure and financial management of hospitals. This measure consists in the adoption of legislation for: (i)

rationalisation of the structure of healthcare provisions in the given area (ii) increasing coordinated care at the

level of primary care, (iii) creation of the National Oncological Network and the National Cardiological

Network, (iv) increasing quality and patient safety in the health care system and (v) enabling the provision of

e-health services.

D1.1.1 Modernisation of highly specialised care centres and other healthcare providers

The objective of this investment is to support the modernisation of medical entities that entered into the