The Sejm has passed a bill, now with the Senate, that keeps fines for KSeF mistakes on hold until 31 December 2027, while the last exemption, for firms invoicing up to PLN 10,000 a month, ends with 2026.
Poland: PARP’s SMART 2.0 R&D call for SMEs opens on 29 October 2026, with up to PLN 50 million per project
EditorialBy TrustList Editorial
Poland’s enterprise agency PARP opens its SMART 2.0 R&D track for SMEs from 29 October to 29 December 2026: projects of at least PLN 3 million, support up to PLN 50 million, in a national smart specialisation such as digital technologies.
About Poland: PARP’s SMART 2.0 R&D call for SMEs opens on 29 October 2026, with up to PLN 50 million per project
Poland: PARP’s SMART 2.0 R&D call for SMEs opens on 29 October 2026, with up to PLN 50 million per project
2 October 2026: Poland's Agency for Enterprise Development (PARP) will open the Ścieżka SMART 2.0 (SMART path) call for research and development projects by micro, small and medium-sized enterprises on 29 October 2026, closing on 29 December 2026, the Polish IT outlet ITwiz reported on 2 October.
The terms reported
According to ITwiz:
- Who: micro, small and medium-sized enterprises doing business in Poland.
- Size: minimum qualified R&D costs of PLN 3 million; maximum support of PLN 50 million per project.
- Rates: industrial research supported at a basic rate of up to 50% of costs and experimental development up to 25%, rising to 80% and 60% when conditions are met.
- Scope: projects must fit at least one of Poland's National Smart Specialisations, which include digital technologies and automation.
- How: applications go through PARP's own application system.
ITwiz also reports that the previous edition drew 566 applications against a budget well below the amount requested, so competition is strong.
Who should look at it
Polish software, AI, automation and deep-tech SMEs with an R&D project of at least PLN 3 million, and foreign groups with a Polish SME subsidiary. Larger firms cannot apply on their own under this track.
What to do
- Check fit with a smart specialisation early; it is an eligibility condition.
- Prepare the R&D plan and budget now: two months is short for a project of this size.
- Read PARP's call documents when they are published for the selection criteria, the exact closing time and any required preliminary steps.
Sources
- ITwiz: PARP uruchamia nabór na B+R, firmy mogą dostać do 50 mln zł - 2 October 2026
- Fundusze Europejskie / PARP - read 5 October 2026
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