Tax Alert: “Support of the construction and/or expansion of publicly available charging stations for heavy duty transport” aid program
Funding under the program (in the form of non-refundable subsidies) amounts to PLN 2,000,000 thousand.
Funding under the program amounts to PLN 2,000,000 thousand.
The National Fund for Environmental Protection and Water Management has launched public consultation on a new priority aid scheme entitled: “Support of the construction and/or expansion of publicly available charging stations for heavy duty transport”.
Aid will be granted to entrepreneurs within the meaning of the Entrepreneur’s Law of 06 March 2018 (consolidated text: Journal of Laws of 2023, item 221, as amended), who have their seat or branch in the territory of the Republic of Poland.
Co-funding will be provided to investment projects consisting in:
1. construction of publicly available DC charging stations with at least:
- two charging points with an individual output of at least 350 kW – for projects implemented along the TEN-T (Trans-European Transport Network) core network,
- one charging point with an individual output of at least 350 kW – for projects implemented in logistic centres (DEPOT) or intermodal terminals,
1. alteration of publicly available DC charging stations resulting in increasing their capacity in such a way that at least:
- two charging points with an individual output of at least 350 kW – for projects implemented along the TEN-T core network – are created,
- one charging point with an individual output of at least 350 kW – for projects implemented in logistic centres (DEPOT) or intermodal terminals – is created.
The program will award:
- grants for construction and/or expansion of charging stations or
- grants to subsidize principal lease instalments as specified in a financial lease contract, within the meaning of Article 41(1)(2)(e) of the Environmental Law.
The subsidy will cover up to 100% of eligible costs including:
- costs of purchasing fixed assets directly related to the construction/expansion of charging stations or the cost of their production by the beneficiary, excluding the costs of construction and modernization of renewable energy installations;
- the principal of lease instalment – costs of fixed assets directly related to the construction of charging stations, excluding the costs of construction and modernization of renewable energy installations. The above-mentioned instalments and payments must be determined in the lease contract, which must also provide for the user’s/leaseholder’s (program beneficiary’s) declaration to purchase fixed assets after the lapse of the lease period and an indication that the fixed assets will be located at the charging station – at least during the investment project period;
- assembly and construction costs;
- supply installation costs;
- purchase price of intangible assets or the cost of their own production;
- costs of technical documentation;
- costs of investor's or author's supervision;
- testing and acceptance costs if they increase the value of fixed assets;
- taxes and fees related to the implementation of the investment project, incurred during the project implementation period, other than excise tax and value-added tax;
- value-added tax related to the implementation of the investment project, if the entity applying for funding is not entitled to reduce the amount of output tax by the amount of input tax within the meaning of the provisions of the Act of 11 March 2004 on VAT (consolidated text: Journal of Laws of 2021, item 685, as amended);
- cost of building an energy storage facility, provided that renewable energy generated on-site is stored there and the storage facility is used only for the needs of the charging station being built/expanded.
The scheme is available from 2024-2029, where:
1. commitments (i.e., relevant contracts) must be made by 30 June 2029;
2. funds will be disbursed until 31 December 2029.
Call for applications to support of the construction and/or expansion of publicly available charging stations will take the form of a competition.
Funding under the program (in the form of non-refundable subsidies) amounts to
PLN 2,000,000 thousand, where:
- at least 80% of the funding will be spent on supporting the construction and/or expansion of publicly available charging stations for heavy duty transport along the TEN-T network;
- up to 20% of the funding will be spent on supporting the construction and/or expansion of publicly available charging stations for heavy duty transport in logistic centres or intermodal terminals.
The consultation process started on 31 January 2024 and will end on 07 February 2024.
Remarks can be submitted to: FM@nfosigw.gov.pl
More information on the program (in Polish)can be found at:
