The full remission of the financial subsidy will be awarded to SMEs which jointly meet the following conditions:
- uninterrupted maintenance of business activity until 31 December 2021
- and settlement of the surplus of financial subsidy received.
In the subsidy application, entrepreneurs generally forecasted revenues and fixed costs for the period from 1 November 2020 to 31 March 2021. Therefore, in order to settle the subsidy, they must provide the actual fixed costs and the amount of revenues for this period. A special calculator will be helpful in calculating this difference, which can be used in the settlement form. The beneficiary must check whether there is a surplus between the amount of the subsidy calculated on the basis of the expected value of fixed costs and the amount of decrease in revenues, and the subsidy they would have received based on the amount of actual fixed costs and the actual amount of decrease in revenues. If there is a surplus, the beneficiary will have to return it by 15 March 2022 to the individual account indicated in the confirmation of declaration.
Moreover, in order to correctly settle the subsidy, entrepreneurs will have to attach to the form a declaration on the settlement of JPK files in the form of xml generated from the company's accounting program (a different format will not be accepted). Depending on the accounting, these will be JPK_PKPIR or JPK_KR files. Separate files should be prepared for the period November-December 2020 and January-March 2021.
Please note that the amount indicated in the statement of settlement does not have to equal the amount that will be refunded to the PFR. If the entrepreneur has partially repaid the subsidy before the deadline for submitting the statement of settlement, they should reduce the amount indicated in the statement by the value of all returns made under the PFR 2.0 Financial Shield.