Please be informed that on 20 May 2022, the act related rules on the implementation of tasks financed from the European funds in the 2021-2027 financial perspective, was announced.
The act introduces, inter alia, changes in article 21, section 1, point 137 of the Act of 26 July 1991 on personal income tax and in article 17, section 1, point 53 of the Act of 15 February 1992 on corporate income tax, according to which the funds received by the project beneficiary as aid granted within the programme financed with the participation of funds allocated for the implementation of ENI programmes are free of personal income tax and from legal entities.
The act will come into force after 14 days from the date of its announcement, i.e. on 4 June 2022.
Link to the document: https://isap.sejm.gov.pl/isap.nsf/DocDetails.xsp?id=WDU20220001079