Tax Alert: “Assistance in the purchase of zero-emission N2 and N3 vehicles” aid scheme
Applications will be accepted from 2024 to 2028 on a continuous basis or until the funds are exhausted.
Applications will be accepted from 2024 to 2028 or until the funds are exhausted.
The National Fund for Environmental Protection and Water Management has launched public consultation on a new priority aid scheme entitled “Assistance in the purchase of zero-emission N2 and N3 vehicles”.
Aid will be granted to entrepreneurs within the meaning of the Entrepreneur’s Law of 06 March 2018.
The scheme is available from 2024 to 2029, where:
- the period for entering into agreements ends on 31 December 2028,
- the period for spending the funds ends on 30 June 2029.
Applications will be accepted from 2024 to 2028 on a continuous basis or until the funds are exhausted.
The manner the applications are to be submitted and assessed will be specified in the relevant documentation made available on the website of the National Fund for Environmental Protection and Water Management.
Funding will be provided to cover eligible costs of purchase or lease of new, zero-emission N2 and N3 vehicles.
A zero-emission vehicle is a motor vehicle that uses only electric energy accumulated by connecting to an external power source for propulsion or electricity produced in hydrogen fuel cells, or only an engine the life cycle of which does not lead to greenhouse gas emissions or emission of other substances covered by the greenhouse gas emissions management system.
N2 vehicles are vehicles designed and used for the carriage of goods and having a maximum mass exceeding 3.5 tonnes but not exceeding 12 tonnes.
In turn, N3 vehicles are vehicles designed and used for the carriage of goods and having a maximum mass exceeding 12 tonnes.
Value-added tax (VAT) will be considered an eligible cost only if it is actually and ultimately borne by the Beneficiary, and the Beneficiary does not have any legal possibility of deducting input tax from the output tax in any part, in accordance with the provisions of the VAT Act. Deductible VAT will not be considered an eligible cost, even if it was not ultimately recovered by the Beneficiary.
The consultation process started on 26 January 2024 and will end on 05 February 2024.
Details of the scheme can be found on government websites (in Polish): Wsparcie zakupu lub leasingu pojazdów zeroemisyjnych kategorii N2 i N3 - Fundusz Modernizacyjny
