Support Decision

Introductory information


A Support Decision is an administrative decision issued pursuant to the Code of Administrative Procedure regulations.


A Support Decision indicates the period of its effectiveness, the core business activity and the conditions that must be satisfied by the entrepreneur, as regards:

  • employment by the entrepreneur of a specified number of employees for a specific period in relation to a new investment;
  • the entrepreneur incurring eligible costs of the new investment within a specific time limit;
  • the date of completing the new investment, after which investment costs incurred by the entrepreneur cannot be considered eligible;
  • the maximum amount of eligible costs that can be taken into account when calculating the maximum amount of public aid;
  • the qualitative and quantitative criteria that the entrepreneur has agreed to fulfil;
  • the area in which the new investment will be implemented, including the cadastral data of the real estate.


The Support Decision validity period:

  1. support for 10 years is received by new investments with a maximum intensity of public aid of 10%, 15% or 25%;
  2. support for 12 years is received by new investments with a maximum intensity of public aid of 35%;
  3. support for 15 years is received by new investments with a maximum intensity of public aid of 50%;
  4. support for 15 years is received by a new investment in the area within the special economic zone in the meaning of Art. 2 of the Act on special economic zones of 20 October 1994, regardless of the intensity of public aid in a given region.



Qualitative criteria


There is an obligation of an entrepreneur to incur eligible costs of the investment at a specified level, depending on the unemployment rate in the district relevant for the place of the new investment.

The level of the average unemployment rate is established based on the current published data concerning the average unemployment rate in Poland and in the districts, according to the announcement of the President of the Central Statistical Office published in the Official Journal of the Republic of Poland, “Monitor Polski” pursuant to Art. 82 of the Act on the promotion of employment and labour market institutions of 20 April 2004 (Dz. U. of 2017 item 1065, 1321, 1428, 1543, 2371, 2494 and of 2018 item 107, 138, 650, 730 and 858).

The eligible costs of new investments that the entrepreneur is obliged to incur, are reduced:

  • for a new investment in services defined according to the Polish Classification of Products and Services (PKWiU): in the scope of financial audit services specified in category 69.20.1, accounting services specified in category 69.20.2, in engineering and related technical consulting specified in group 71.12, in the scope of technical studies and analyses specified in group 71.2, hereinafter referred to as “modern services for business” or research and development activity in the meaning of Art. 4a.26 of the Corporate Income Tax Act (Dz.U. of 2018 item 1036), hereinafter referred to as “research and development activity” (R+D) – by 95%;
  • for microenterprises – by 98 %,
  • for small enterprises – by 95%,
  • for medium enterprises – by 80%.


To summarise the rule: the higher the unemployment rate in the district, the lower the required amount of investment.


Detailed calculations of the eligible costs of the investment that the entrepreneur is obliged to incur depending on location are presented on the map (the amount of minimum costs to be incurred by the entrepreneur is displayed after clicking a relevant community).




Qualitative criteria


The qualitative criteria are specified in Appendix No. 1 to the Regulation on public aid granted to some entrepreneurs for new investment projects (Dz.U. of 2018 item 1713). To qualify for support, a given investment project must obtain a specified number of points awarded for meeting individual criteria, as provided below:

  • in the area managed by W-M SSE S.A. situated in Warmia and Mazury– at least 4 points out of 10 possible;
  • in the area managed by W-M SSE S.A. situated in Masovia – at least 5 points out of 10 possible.


Criteria are differentiated depending on whether the investor intends to invest in the service sector or the industrial production sector. They are divided into two groups:

  • the criterion of sustainable economic development – 5 points to be obtained;
  • the criterion of sustainable social development – 5 points to be obtained.

The minimum number of obtained points must include at least one point from each group.

Certain criteria must be satisfied in the “period of investment maintenance”. This period is specified in Art. 14.5 of Commission Regulation (EU) No. 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in the application of Articles 107 and 108 of the Treaty (O. J. EU L. of 2014 No. 187, p. 1; amended by: O. J. EU L. of 2015 No. 329, p. 28/1, of 2016 No. 149, p. 10 and of 2017 No. 156, p. 1.): 

Article 14

Regional investment aid

  1. Regional investment aid measures shall be compatible with the internal market within the meaning of Article 107(3) of the Treaty and shall be exempted from the notification requirement of Article 108(3) of the Treaty, provided that the conditions laid down in this Article and in Chapter I are fulfilled.

  1. The investment shall be maintained in the recipient area for at least five years, or at least three years in the case of SMEs, after completion of the investment. This shall not prevent the replacement of plants or equipment that has become outdated or broken within this period, provided that the economic activity is retained in the area concerned for the relevant minimum period.”


The detailed scope, assessment criteria and method of verifying satisfaction of the criteria is available under this link: “CRITERIA VERIFICATION”.

The list of medium-sized towns with declining social and economic functions is available in the file under this link: “LIST OF TOWNS”.


The procedure for obtaining a Support Decision


It is recommended for the entrepreneur intending to apply for issuing a Support Decision to contact us first. This will allow us to obtain necessary information and conduct a preliminary evaluation of the project eligibility (e.g. whether the proposed scope of activity is subject to support), to discuss procedures and many other important aspects concerning support. Those conversations may result in the entrepreneur’s submission of a Letter of intent, in which the investment intentions will be expressed formally. Additionally, the submission of a letter of intent will allow the given project to be entered into the records maintained by the Ministry of Economy. Such an entry means official initiation of the procedure to issue a Support Decision and if the Council of Ministers should suspend issuing new support decisions, this will not apply to projects already entered into the records.


Another step is submitting an application for issuing a Support Decision drawn up in accordance with the model attached as Appendix No. 2 to the Regulation on public aid granted to some entrepreneurs for new investment projects (Dz.U. of 2018 item 1713). The model application can be downloaded by clicking this link: “MODEL APPLICATION FOR ISSUING A SUPPORT DECISION”. The following documents must be attached to the application:

  • a current excerpt from the land and building register and the cadastral map for the real estate property where the business activity covered by the decision will be conducted;
  • for a natural person conducting a business activity – certification from the National Criminal Record proving that the entrepreneur has not been validly punished for an environmental offence;
  • for a legal person or an entity without legal personality – certification from the National Criminal Record proving that shareholders or members of the board have not been validly punished for an environmental offence;
  • an information sheet submitted while applying for the support other than the support in farming or fishery, de minimis aid or de minimis aid in farming or fishery – the file available under this link: “INFORMATION SHEET”;
  • financial statements for the last three financial years, drawn up according to the accounting regulations.

Additional documents to be attached to the application for a Support Decision:

After submission, the application shall be examined by W-M SSE S.A. according to administrative procedures. In justified cases, an applicant may be asked to supplement the application.

If the application satisfies all legal requirements, the Support Decision is issued. Should a Support Decision be rejected, the application procedure is concluded.


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