Decommitment of Financial Shield 1.0 subsidies

The decommitment of subsidies granted under the PFR 1.0  financial shield begins on 29 April 2021. It is possible to arrange all the formalities in your bank.

On April 13, 2021 changes to the PFR regulations were published on the official PFR website. According to the added provisions, the new rules will come into force from April 28, after which the banks will begin the procedure for settlement of subsidies and decommitment. More information can be found at:


100% redemption of Financial Shield 1.0 – who is eligible?

Companies operating under one or more of the 54 listed PKD codes that have suffered the most from the administrative burdens associated with COVID-19 will be able to receive 100% of the subsidy decommitment.

To receive a 100% redemption, you must meet the following conditions:

1) continue business activities,

2) have at least one of the PKD codes indicated below in the KRS or CEIDG as of 31 December 2019,

3) have a record of a 30% decrease in sales revenue during the period:

  • from 1.04.2020 to 31.12.2020 compared to the period from 1.04.2019 to 31.12.2019, or
  • from 1.10.2020 to 31.12.2020 compared to the period from 1.10.2019 to 31.12.2019


The following PKD codes are eligible for full decommitment:

  • 17.29.Z – manufacture of other articles of paper and paperboard
  • 18.12.Z – other printing
  • 18.13.Z – pre-press and pre-media services
  • 18.14.Z – binding and related services
  • 46.42.Z – wholesale of clothing and footwear
  • 47.71.Z – retail sale of clothing in specialized stores
  • 47.72.Z – retail sale of footwear and leather goods in specialized stores
  • 47.76.Z – retail sale of flowers, plants, seeds, fertilizers, pet animals and pet food in specialized stores
  • 47.81.Z – retail sale via stalls and markets of food, beverages and tobacco products
  • 47.82.Z – retail sale via stalls and markets of textiles, clothing and footwear
  • 47.89.Z – retail sale via stalls and markets of other goods
  • 49.39.Z – other passenger land transport not elsewhere classified
  • 55.10.Z – hotels and similar accommodation
  • 55.20.Z – holiday and other short-stay accommodation
  • 56.10.A – restaurants and other fixed catering establishments
  • 56.10.B – mobile catering establishments
  • 56.21.Z – preparation and delivery of food for external customers (catering)
  • 56.29.Z – other catering services
  • 56.30.Z – preparation and serving of beverages
  • 59.11.Z – activities related to the production of films, videos and television programs
  • 59.12.Z – post-production activities related to films, videos and television programs
  • 59.13.Z – activities related to the distribution of films, videos and television programs
  • 59.14.Z – film projection activities
  • 59.20.Z – sound and music recording activities
  • 73.11.Z – activities of advertising agencies
  • 74.20.Z – photographic activities
  • 77.21.Z – rental and leasing of recreational and sports equipment
  • 79.11.A – activities of travel agents
  • 79.11.B – activities of travel agents
  • 79.12.Z – activities of tourism operators
  • 79.90.A – activities of tour pilots and tour guides
  • 79.90.B – tourist information activities
  • 79.90.C – other reservation service activities not elsewhere classified
  • 82.30.Z – activities related to the organization of fairs, exhibitions and congresses
  • 85.51.Z – out-of-school forms of sports education and sports and leisure education
  • 85.52.Z – out-of-school forms of art education
  • 85.59.A – teaching foreign languages
  • 85.59.B – other out-of-school forms of education, not elsewhere classified
  • 86.90.A – physiotherapy activities
  • 86.90.D – paramedical activities
  • 90.01.Z – activities related to the exhibition of artistic performances
  • 90.02.Z – activities supporting the exhibition of artistic performances
  • 90.04.Z – activities of cultural objects
  • 91.02.Z – activities of museums
  • 93.11.Z – activities of sports facilities
  • 93.12.Z – activities of sports clubs
  • 93.13.Z – activities of facilities to improve physical condition
  • 93.19.Z – other sports-related activities
  • 93.21.Z – activities of amusement parks and theme parks
  • 93.29.A – activities of mystery rooms, houses of fear, places for dancing and other forms of entertainment or recreation organized indoors or in other enclosed spaces
  • 93.29.B – other entertainment and recreation activities not elsewhere classified
  • 93.29.Z – other entertainment and recreational activities
  • 96.01.Z – washing and cleaning of textiles and fur products
  • 96.04.Z – service activities related to the improvement of physical condition


Financial shield 1.0-repayment method:

For companies that do not meet the conditions required for the full redemption of the subsidy, a schedule for repayment of the reimbursable subsidy installments will be presented in e-banking. An additional annex is also the account number and the maturity date of the individual installments.

The amount of the financial subsidy that is reimbursable will be paid in a maximum of 24 monthly installments. It is worth noting that the installments are not interest-bearing – there are 23 installments of the same amount, while the last installment will be compensatory.

100% redemption step by step:

The bank you entered into the financial subsidy agreement with will provide you with a set of all required forms and statements in the customer panel in electronic form. It’s your responsibility to meet all the deadlines. Some of them will already be partially filled based on data from ZUS and Tax Office.

The date of receiving the subsidy will be important. It is necessary to indicate the day on which the year from receiving the subsidy will pass. You will be entitled to make a declaration on the first day after the expiry of the 12 months (counting from the date of receiving the financial subsidy).

Important! The deadline for making a statement is 10 working days.

The subsidy settlement will be fully executed through e-banking.

Knowledge base and training for entrepreneurs:

From April 15, it is possible to participate in free online training courses on clearing and amortization of the PFR financial Shield:

Tarcza Finansowa PFR 1.0


Legal basis:
* terms and conditions for applying for participation in the government program “Financial shield of the Polish Development Fund for small and medium-sized enterprises” adopted by the PFR on 13 April 2021.

See also