PFR 2.0 Shield rejected due to error and reshipment

In many cases, applications for assistance from the PFR 2.0 Shield were rejected due to an error in the algorithm that was to verify entities according to the required PKD code. The Polish Development Fund has ensured that the problem has been fixed, but will not re-check incorrectly rejected applications. Entrepreneurs who received feedback on the refusal due to the lack of a dominant PKD, and qualify for support, must re-submit the application.

PFR 2.0 Shield rejected - submission deadline

Applications can be submitted from January 15 to February 28, 2021 through 17 commercial banks and a large part of cooperative banks. The only change is that the PKD code does not have to be dominant, as requested by the Ombudsman for Small and Medium Enterprises.

Rejected application from the PFR 2.0 Shield - PKD codes covered by the aid

The PFR 2.0 Financial Shield initially contained 38 codes, and currently includes 45:

No.	PKD CODE	PKD DESCRIPTION
1	17.29.Z	Manufacture of other products of paper and cardboard;
2	18.12.Z	Other printing;
3	18.13.Z	Prepress service activities;
4	18.14.Z	Bookbinding and similar services;
5	49.39.Z	Other passenger land transport nec;
6	47.71.Z	Retail sale of clothing in specialized stores;
7	47.76.Z	Retail sale of flowers, plants, seeds, fertilizers, pet animals and pet food in specialized stores;
8	47.81.Z	Retail sale of food, beverages and tobacco in stalls and markets;
9	47.82.Z	Retail sale of textiles, clothing and footwear at stalls and markets;
10	47.89.Z	Retail sale of other goods at stalls and markets;
11	56.21.Z	Preparation and delivery of food for external recipients (catering);
12	55.10.Z	Hotels and similar accommodation;
13	55.20.Z	Tourist accommodation and short-stay accommodation;
14	56.10.A	Restaurants and other permanent catering establishments;
15	56.10.B	Mobile catering establishments;
16	56.29.Z	Other catering service activities;
17	56.30.Z	Preparation and serving of beverages;
18	59.14.Z	Movie projection activities;
19	73.11.Z	Advertising agency activities;
20	74.20.Z	Photography activities;
21	77.21.Z	Rental and leasing of recreational and sports equipment;
22	79.11.A	Travel agent activities;
23	79.12.Z	Tourism organizer activities;
24	79.11.B	Travel brokerage activities;
25	79.90.A	Activities of tour leaders and travel guides;
26	79.90.B	Tourist information activities;
27	79.90.C	Other reservation service activities not elsewhere classified;
28	82.30.Z	Activities relating to the organization of fairs, exhibitions and congresses;
29	85.51.Z	Extracurricular forms of sports education as well as sports and recreational activities;
30	85.52.Z	Out-of-school forms of artistic education;
31	85.59.B	Other extracurricular forms of education, not elsewhere classified;
32	86.90.A	Physiotherapeutic activities;
33	86.90.D	Paramedical activities;
34	90.01.Z	Activities related to staging artistic performances - music group;
35	90.02.Z	Activities supporting the staging of artistic performances;
36	90.04.Z	Operation of cultural facilities;
37	91.02.Z	Museum activities;
38	93.11.Z	Operation of sports facilities;
39	93.13.Z	Activities of facilities for the improvement of physical condition;
40	93.19.Z	Other sports activities;
41	93.21.Z	Activities of amusement parks and amusement parks;
42	93.29.A	The operation of escape rooms, houses of fear, places for dancing and for other forms of entertainment or recreation organized indoors or in other confined spaces;
43	93.29.B	Other amusement and recreation activities not elsewhere classified;
44	93.29.Z	Other amusement and recreation activities;
45	96.04.Z	Service activities related to the improvement of physical condition,

Rejected application from the PFR 2.0 Shield - how to resend it?

An entrepreneur applying for a subsidy must submit a tax declaration in advance to the competent tax authority (JPK_V7M for monthly tax returns or JPK_V7K for quarterly tax returns). After at least 7 days from that deadline, they may submit an application for support. As before, this should be done electronically through your bank. After completing the application and contract and verification, a decision should appear in the system. The bank undertakes to transfer the funds received from PFR to the company's account. The assumed time for processing the application is up to 24 hours, and the transfer of funds to the company's account is up to 2 business days. It is recommended that you check all the requirements for granting aid before submitting your application.

Rejected application from the PFR 2.0 Shield - conditions for receiving support regarding PKD

The aid offered from the state varies according to the size of the company and the revenue losses incurred. The activity of the entrepreneur (listed above) of the applicant must appear in the National Court Register or CEiDG and does not have to be the dominant one. An entrepreneur applying for aid from Shield 2.0 must qualify for the PKD code for all deadlines: December 31, 2019, November 1, 2020 and on the date of submitting the application. It can have a different code for each date, if each is on the list of 45 supported codes. Moreover, in order to meet the condition concerning the required PKD, each code change should be reported to the correct register within 7 days and it is necessary for granting the subsidy.

PFR 2.0 Shield rejected - other conditions

A company applying for state support beyond the required PKD must show a decrease in revenues by at least 30% on at least one of the following dates:

• from April 1 to December 31, 2020 compared to the previous year;

• from October 1 to December 31, 2020, similar to the previous year, however, this condition applies only to the SME sector.

In addition, it is necessary that as at December 31, 2019 and 2020, as well as as at the date of submitting the application, there is no activity and no arrears in paying social security contributions and tax payments.

The following are not considered arrears:

• an application submitted and accepted to the Social Insurance Institution regarding the possibility of non-payment of contributions under the anti-crisis shield;

• postponing the payment of social security contributions or tax or dividing them into installments;

• arrears with contributions or tax payments, if they do not exceed three times the postage fee pursuant to the Postal Law Act.

The size of the subsidy and whether it can be fully written off varies depending on whether the enterprise is an SME or a micro enterprise.