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Smart path

The Smart path is addressed to small and medium-sized enterprises from various industries that are looking for support in the process of innovative development of their business.This program is a valuable aid for entrepreneurs who want to increase their competitiveness and gain new customers on the market.

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The funds allocated for co-financing SME projects in the call for proposals arePLN 4,450 million.

Depending on the module and the specific objective of the module, the co-financing may be as follows:50%, 60%, 70% and 80%value of expenses incurred in the project.

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The project is divided into modules and can consist of up to seven different modules. Modules within the project can be implemented in a linear manner. In the case of small and medium-sized enterprises, the application for co-financing must include at least one of the obligatory modules:

Obligatory modules

R&D module

The subject of this module is to carry out industrial research and development works or only development works. The result of the R&D works planned in the module should be the development of an innovative solution that can be implemented in business.

Funding in this module can be used for:

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  • remuneration of research and development personnel,

  • purchase of external services (subcontracting of research and consulting services related to the project) - a maximum of 70% of eligible costs of industrial research and development works incurred in the R&D Module,

  • costs of depreciation of scientific and research equipment and depreciation of buildings,

  • costs of lease and perpetual usufruct of land,

  • acquisition of intangible assets,

  • operating costs and the purchase of materials and consumables directly related to R&D works,

  • indirect costs (general). 

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If the project provides for the implementation of more than one module in addition to the R&D module, the costs of the R&D module must amount to at least 20% of the total eligible costs of the project.

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You can receive funding up to:  

  •  80% of industrial research expenditure,

  •  60% of development expenses.

Innovation Implementation Module

The aim of the module is to implement in the applicant's enterprise in the territory of the Republic of Poland, the results of R&D works carried out by him independently or on his behalf or purchased by him outside the project, in the form of an innovative solution (implementation of two R&D points).

Funding in this module can be used for:

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  • purchase or leasing of land and developed real estate,

  • purchase or leasing of fixed assets other than real estate,

  • purchase of works and construction materials,

  • acquisition of intangible assets,

  • purchase of external services related to innovation support,

  • purchase of consulting services,

  • costs related to the establishment of additional security for the co-financing agreement.

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You can receive funding up to:  

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  • 70% of expenditure on fixed assets, materials and construction works as well as intangible assets (the level of support results from the regional aid map),

  • 50% of expenditures covering consulting services, including those supporting innovation,

  • 100% of expenses related to the establishment of collateral for the co-financing agreement.

Optional modules

R&D infrastructure module

It is a module that allows you to co-finance the creation or expansion of a research and development center in the territory of the Republic of Poland. The research and development center must enable the implementation of the research agenda specified in the application, leading to the creation of a product or process innovation on a national scale.

Funding in this module can be used for:

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  • purchase or leasing of land and developed real estate,

  • purchase or leasing of fixed assets other than real estate,

  • purchase of works and construction materials,

  • acquisition of intangible assets.

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You can receive funding to cover up to 70% of expenditure on fixed assets, materials and construction works as well as intangible assets (the level of support is based on the regional aid map). 

Moduledigitization

Module enabling co-financing of digital transformation and ensuring cyber security of the Applicant's enterprise. The activities planned in the module must lead to the implementation of product or process innovation at least at the enterprise level.

Funding in this module can be used for:

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  • purchase or leasing of land and developed real estate,

  • purchase or leasing of fixed assets other than real estate,

  • purchase of works and building materials,

  • acquisition of intangible assets,

  • purchase of external services related to innovation support,

  • purchase of consulting services.

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you can receivegrant funding up to:  

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  • 70% of expenditure on fixed assets, materials and construction works as well as intangible assets (the level of support results from the regional aid map),

  • 50% of expenditures covering consulting services, including those supporting innovation.

Corporate greening module

The module enables co-financing of activities aimed at the green transformation of the enterprise. Actions may relate to improving waste management, increasing energy efficiency, reducing pollution, more effective material management, eco-design or verification of environmental technologies.

Funding in this module can be used for:

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  • purchase of land and developed real estate,

  • purchase of fixed assets other than real estate,

  • purchase of works and building materials,

  • acquisition of intangible assets,

  • purchase of consulting services (e.g. verification of environmental technologies, environmental life cycle assessment),

  • purchase of external services related to innovation support,

  • costs of adapting to stricter or future environmental standards,

  • increasing energy efficiency, 

  • investments in high-efficiency cogeneration systems,

  • promoting energy from renewable sources,

  • costs of consulting services, including conducting an energy audit,

  • LCA and PEF costs,

  • introduction of effective waste management. 

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You can receive funding up to:  

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  • 70% of expenditure on fixed assets, materials and construction works as well as intangible assets (the level of support results from the regional aid map),

  • 50% of expenditures covering consulting services, including those supporting innovation,

  • 80% of expenses related to environmental protection.

Competency module

The support provided in the module enables employees and managers to improve their competences, acquire new skills and knowledge, as well as acquire qualifications.

Funding in this module can be used for:

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  • purchase of training services in the country and abroad,

  • travel and accommodation costs related to the training.

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​The limit of eligible expenditure in the competence module is 15% of the eligible costs of the mandatory module selected by the Applicant in the application for co-financing (B+B module or innovation implementation module).

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You can receive funding to cover up to 70% of your training expenses. 

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Internationalization module

A module covering activities related to the foreign promotion of the applicant's products and activities related to obtaining protection of industrial property rights or their defense in the event of their infringement.

Funding in this module can be used for:

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  • covering the costs of participation in fairs or fairs and conferences (e.g. costs of organizing a stand, transport, business trips of employees),​

  • covering the costs of business trips of employees participating in foreign economic missions (e.g. transport, accommodation, allowances),

  • external services related to participation in fairs, foreign economic missions and incoming economic missions of international importance,

  • services and fees related to the protection (and defense) of industrial property rights.


The limit of eligible costs in the internationalization module is up to 20% of the eligible costs of the obligatory module selected by the Applicant (R&D module or innovation implementation module).

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You can get funding to cover: 

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  • maximum 50% of expenses related to participation in trade fairs and conferences and economic missions,

  • a maximum of 50% of expenditure on consulting services, including those supporting innovation,

  • up to 50% of expenses related to the protection/defence of industrial property rights. â€‹

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Applications can be submitted from February 21, 2023 to April 12, 2023

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