Development opportunities for entrepreneurs and local governments in the Słupsk Special Economic Zone
The Słupsk Special Economic Zone has been managed since 1997 by Pomorska Agencja Rozwoju Regionalnego S.A. with its registered office in Słupsk. At the beginning of September 2018, executive regulations to the Act on Support for New Investments were published. Thanks to this, the whole of Poland has been included in the programme titled ‘Polish Investment Zone’. Entrepreneurs may apply for support for the implementation of investments in accordance with new rules. Thus, any entrepreneur planning to build/expand a company or reinvestment (from the industrial or service sector) may apply for a decision on support. Such a decision granted by Pomorska Agencja Rozwoju Regionalnego S.A. to entrepreneurs in the Central Pomerania region entitles them to exemptions from income tax under the conditions specified by law. The investment rules depend, among others, on the location of the investment (the voivodeship, poviat and municipality), the size of the enterprise and the unemployment rate in a given poviat. The area under the jurisdiction of the SSEZ, in accordance with the Ordinance of the Minister of Enterprise and Technology of 29 August 2018 (Journal of Laws of 2018, item 1698), covers 16 poviats located in three voivodeships: the Pomeranian Voivodeship (5 poviats and 1 city with poviat rights), the West Pomeranian Voivodeship (8 poviats and 1 city with poviat rights) and the Greater Poland Voivodeship (1 poviat).
Map of the area within the Słupsk Special Economic Zone and its sub-zones
Part of the area is covered by the status of Słupsk Special Economic Zone and constitutes so-called sub-zones until 31 December 2026. They cover a total area of 910 ha, located in the following cities and towns: Darłowo, Koszalin, Lębork, Słupsk, Szczecinek, Ustka, Wałcz and municipalities: Biesiekierz, Czarne, Debrzno, Kalisz Pomorski, Karlino, Polanów, Słupsk and Tychowo. In these cities and municipalities there are 18 sub-zones of Słupsk SEZ, which are located in the area under the responsibility of the SEZ Administrator. By investing in the above-mentioned sub-zones, an enterprise may obtain a decision on support with the longest period of validity, i.e. 15 years. Additional preferences concern investments planned in the sector of modern business services and R&D and services realized within medium-sized cities losing their social and economic functions and municipalities directly adjacent to them: Białogard, Bytów, Słupsk, Szczecinek, Świdwin, Wałcz and Złotów.
| List of poviats in the area of influence of Słupsk SEZ | ||
| Pomeranian Voivodeship | West Pomeranian Voivodeship | Greater Poland Voivodeship |
|
|
|
Services for enterprises planning to implement a new investment in the industrial or service sector
- Form of support: CIT or PIT exemption
- Object of support: new investment, understood to mean:
- establishment of a new company
- an increase in the capacity of an existing establishment
- diversification of production through the introduction of products not previously produced in the establishment
- a fundamental change in the manufacturing process of an existing establishment
- Eligible costs: investment outlays or two-year labour costs
- Maximum level of support [1] (intensity of regional aid in Pomeranian and West Pomeranian Voivodeship):
- 55% for micro (m)
(<10 employees; ≤ EUR 2 million annual turnover; ≤ EUR 2 million balance sheet total)
and small enterprises (S)
(<50 employees; ≤ EUR 10 million annual turnover; ≤ EUR 10 million balance sheet total) - 45% for medium-sized enterprises (M)
(< 250 employees; ≤ EUR 50 million annual turnover; ≤ EUR 43 million balance sheet total) - 35% for large enterprises (L)
(> 250 employees; > EUR 50 million annual turnover; > EUR 43 million balance sheet total)
- 55% for micro (m)
- Form of administrative decision: decision on support
- Authority issuing the decision: Pomorska Agencja Rozwoju Regionalnego S.A.
- Validity of a decision on support: 10 – 12 years [2] (15 years for investments implemented in the areas covered by the special economic zone status)
Conditions for obtaining support:
- Quantitative criteria
Minimum investment outlays for investments depending on the county where the investment [3] is planned – see table and map below
Poviat Large enterprise [PLN million] Medium-sized enterprise [PLN million] Small enterprise, service sector [PLN million] Micro-enterprise [PLN million] Pomeranian Voivodeship Bytów* 20 or 10 4 or 2 1 or 0.5 0.4 or 0.2 Człuchów 20 4 1 0.4 Kościerzyna 60 12 3 1.2 Lębork 40 8 2 0.8 Słupsk* 60 or 10 12 or 2 3 or 0.5 1.2 or 0.2 City of Słupsk 10 2 0.5 0.2 West Pomeranian Voivodeship Białogard 10 2 0.5 0.2 Drawsko Pomorskie 15 3 0.75 0.3 Kołobrzeg 100 20 5 2 City of Koszalin 80 16 4 1.6 Koszalin 15 3 0.75 0.3 Sławno 15 3 0.75 0.3 Szczecinek 10 2 0.5 0.2 Świdwin* 15 or 10 3 or 2 0.75 or 0.5 0.3 or 0.2 Wałcz* 40 or 10 8 or 2 2 or 0.5 0.8 or 0.2 Greater Poland Voivodeship Złotów* 60 or 10 12 or 2 3 or 0.5 1.2 or 0.2
*In medium cities losing their socio-economic functions and in municipalities directly adjacent to these cities the required level of investment outlays is reduced (see the second number in the column).
- Qualitative criteria
The criteria are divided into two groups (economic and social). Each of the groups of criteria has 5 sub-criteria for which 1 point can be scored. The maximum number of points to be obtained is 10. The required minimum for investments implemented in the area of the Pomeranian and the West Pomeranian Voivodeship is 5 points, for the Greater Poland Voivodeship the minimum is 6 points. It is necessary to obtain at least 1 point in each group.
Group Point Industrial sector Service sector* Sustainable economic development 1 Strategic sectors – compliance of investments with current national policies 2 Achieving an adequate level of export 3 Membership in a Key National Cluster Establishment of a modern business services centre with a scope extending beyond the territory of Poland 4 Conduct of research and development activities 5 SME status Sustainable social development 6 Creating jobs in order to carry out the business activity covered by the new investment and to offer stable employment Creating high-wage jobs and offering stable employment 7 Conducting business activities with a low negative impact on the environment 8 Locating investments in a medium city losing its social and economic functions or in municipalities directly adjacent to these cities or poviats, where the unemployment rate amounts to at least 160% of the average unemployment rate 9 Supporting the acquisition of education and professional qualifications and cooperation with trade schools 10 Taking action in terms of employee care
- Example of calculation of the amount of public aid
The aid is calculated by multiplying the maximum aid intensity by the higher amount of costs (eligible investment costs or two-year labour costs for newly recruited workers).
Eligible costs of the investment Aid intensity Company size Limit of exemption EUR 10 million 35% Large 3.5 million 45% Medium 4.5 million 55% Micro, Small 5.5 million
The maximum value of regional aid granted to an entrepreneur for the implementation of a large investment project is determined in accordance with the following formula:
- I = R × (50 million euro + 0.5 × B + 0 × C), where the individual symbols indicate:
- I – the maximum amount of aid for a large investment project,
- R – the maximum intensity of regional investment aid for the area where the large investment project will be located,
- B – the amount of costs eligible for aid exceeding the equivalent of EUR 50 million and not exceeding the equivalent of EUR 100 million,
- C – the amount of costs eligible for aid exceeding the equivalent of EUR 100 million.
- Eligible costs of the investment:
Costs eligible for support for new investments include:
- cost related to the acquisition of land or the right of perpetual usufruct,
- purchase price or cost of own production of fixed assets, provided that, in accordance with separate regulations, they are included in the taxpayer's assets and in the register of fixed assets and intangible assets (restriction for large enterprises*),
- the expense of expansion or modernization of existing fixed assets,
- the purchase price of intangible assets related to the transfer of technology through the acquisition of patent rights, licences, know-how and unpatented technical knowledge (restriction for large enterprises*).
- costs related to the lease of land, buildings and structures – provided that the lease period lasts for at least 5 years, and in the case of micro-enterprises, small enterprises and medium-sized enterprises – for at least 3 years, counting from the expected date of completion of a new investment,
- the purchase price of assets other than land, buildings and structures covered by the lease, where the lease takes the form of a financial lease and includes the obligation to purchase assets at the expiry of the lease period
– reduced by input value added tax and excise duty, if deductible under separate arrangements, incurred during the period of validity of a decision on support for a specific location.
In the case of large enterprises, the costs of a new investment specified in point 4) are classified as costs eligible for aid in the amount not exceeding 50% of the value of expenditure eligible for aid.
Fixed assets referred to in point 2) must be new, except for assets purchased by micro-enterprises, small enterprises and medium-sized enterprises.
In the case of support granted to large enterprises for the implementation of a new investment consisting in:
- a fundamental change in the production process – the eligible costs must exceed the depreciation of assets relating to the modernised activity during the three financial years preceding the financial year in which the aid request is submitted;
- a diversification of the production of an existing establishment – the eligible costs must exceed the book value of reused assets by at least 200%, as recorded at the end of the financial year preceding the financial year in which the new investment was started.
The condition for granting support for costs of a new investment is the share of own resources of an enterprise or external sources of financing, in the form free of any public support, amounting to at least 25% of the total eligible costs of a new investment
The maximum amount of eligible costs of a new investment, which are taken into account when determining the maximum amount of public aid, may not exceed 130% of eligible costs of a new investment, which the entrepreneur has undertaken to incur within a specified period of time.
- Qualified economic activity – for which activity can the decision on support be made?
Obtaining the relief within the Polish Investment Zone is not available for every business activity. A list of activity codes (in line with PKWiU) has been implemented, which excludes types of activities for which it is impossible to issue a decision on support – as specified in the Regulation of the Council of Ministers of 28 August 2018. on public aid granted to certain entrepreneurs for the implementation of new investments (Journal Of Laws of 2018, item 1713).
Income obtained from business activity covered by the PKWiU code(s) listed in the decision on support is subject to exemption. Activities which are not included in a decision on support are subject to PIT or CIT tax according to the applicable regulations.
| Types of activity* | |
| covered by the support, including: | excluded from support, including: |
|
|
*Regulation of the Council of Ministers of 28 August 2018. on public aid granted to certain entrepreneurs for the implementation of new investments (Journal Of Laws of 2018, item 1713).
- Other terms and conditions:
- Maintenance of the ownership of assets (within the framework of expenses incurred for a new investment): at least 3 years for SMEs or 5 years for a large enterprise, counting from the date of entry into the register of fixed assets;
- Maintaining employment: 3 years for an SME or 5 years for a large enterprise, counting from the date of its creation;
- Maintenance of the investment: 3 years for an SME or 5 years for a large enterprise, counting from the date of completion of a new investment.
Should you have any questions please do not hesitate to contact our Team - Contact us!
[1] The maximum level of support in the Greater Poland Voivodeship (Złotów Poviat in the area of influence of the Słupsk SEZ) is respectively: 45% for micro and small entrepreneurs, 35% for medium and 25% for small entrepreneurs.
[2] In Greater Poland the validity of the decision on support is 10 years.
[3] Variable values on the basis of the annual report according to the announcement of the President of the Polish Central Statistical Office (GUS) of 26 September 2018
Entered by: Michał Kubera
