Additional bonuses will be provided small and medium-sized enterprises that implement green, digital and energy investments. In particular, the spending they make in the green economy, in energy and in digitalization will be deducted from their gross income increased by 100%, as a result of which their tax burden is thus limited.

Additional discount recipients are:

a) individuals engaged in entrepreneurial activities.

b) Legal entities and legal entities, if they are classified as small and medium-sized enterprises, or they operate in sectors of the economy related to the green economy, energy and digitalization, or they operate in other sectors and carry out projects or activities to strengthen “ green economy, energy and digitalization.

Expenses to be recognized

• Protection and management of the forest environment, sanitation and purification of soil, water, marine areas, atmospheric air and pollution control, including research and preparation of relevant studies.

• Actions on energy efficiency, energy conservation (for production and consumption), ecological transition and renewable energy, including research and preparation of related studies.

• Research and experimental development in the field of biotechnology and research in the field of electrical engineering.

Terms of additional discount

A necessary condition for the recognition of expenses and the provision of assistance is their registration in electronic documents that are transmitted to the Independent Tax Inspectorate through the MyData platform.

Costs deemed eligible in the context of the project are calculated on the basis of actual costs, i.e. they were incurred by the beneficiaries and confirmed by accounting data.

An additional discount in relation to the green economy, energy and digitalization is carried out by submitting an annual income tax return of the beneficiary in the years of implementation of these expenses.

The 100% expense deduction excludes small and medium-sized enterprises operating in the primary agricultural, fisheries and aquaculture sectors.

Types of spending related to the green economy, energy and digitalization

• Services for the protection of forests from fires.

• Construction of photovoltaic cells.

• Construction of wind turbines.

• Services for reclamation and cleaning of soil and groundwater.

• Sanitation and surface water treatment services.

• Services for cleaning and decontamination of marine areas.

• Sanitation and air purification services.

• Other remediation and specialized pollution control services.

• Site remediation, pollution control, control and monitoring services and other site remediation services.

• Industrial pollution management services.

• Production and working environment control services.

Specific expenses will be deducted from their gross income increased by 100%.

• Installation of pressurized water pipes for fire fighting (including fire hydrants).

• Wholesale of machines for converting solar energy into electrical energy.

• Wholesale of photovoltaic cells.

• Retail sale of photovoltaic cells.

• Forest services (forest and mountain pasture management, forest management of mountain basins, streams, reforestation, forest roads and forest vehicles).

• Energy research preparation services (thermoelectric, hydroelectric, nuclear).

• Services for the preparation of technical studies related to pollution.

• Research and experimental development services in the geosciences and environmental sciences.

• Environmental research services.

• Research services in the field of forestry.

• Environmental advisory services.

• Research and experimental development in the field of biotechnology.

• Research and experimental development services in biotechnology for health, environment, agriculture and other applications.

• Research and experimental development services in health biotechnology.

• Research and experimental development services in the field of environmental and industrial biotechnology.

• Research and experimental development services in the field of agricultural biotechnology.

• Research and production of prototypes of developments in the field of biotechnology.

• Research services in the field of electrical engineering.