A Commission staff working document dated 7 August 2026 updates the climate and digital tagging of Poland's modified recovery and resilience plan, specifying which measures count toward the Regulation (EU) 2021/241 targets and at what coefficients. The document accompanies the Commission's proposal, also dated 7 August 2026, to amend the Council Implementing Decision of 17 June 2022 that approved the original assessment of Poland's plan. The updated tagging covers 55 measures with budgets, intervention fields, and coefficients of either 40% or 100% for climate and digital tracking, and it clarifies that REPowerEU chapter reforms and investments are excluded from the digital target calculation. Poland will fully finance all climate-contributing spending from the Recovery and Resilience Facility, even though total plan costs exceed its non-repayable allocation.
The largest climate-tagged items include the Energy Support Fund for distribution and transmission networks (EUR 6,879 million, 100% coefficient), offshore wind farms (EUR 2,226 million, 100%), and building renovations with non-gas boilers (EUR 1,860 million, 100%). On the digital side, the biggest entries are the digital transformation of healthcare (EUR 1,000 million, 100%), broadband access (EUR 758 million, 100%), and advanced digital transformation support (EUR 695 million, 40%). New or revised measures are marked in blue in the document, while unchanged measures are not highlighted.
This update follows the Commission's earlier work on Poland's plan, which was originally approved in June 2022. The revised plan incorporates the REPowerEU chapter, which was added to help wean the bloc off Russian fossil fuels and accelerate the green transition. The exclusion of REPowerEU measures from the digital target calculation means that Poland's digital spending share is calculated only on the non-REPowerEU part of the plan, potentially lowering the overall digital percentage compared to a scenario where those measures were included.
The document is a technical annex to the Commission's proposal for a Council Implementing Decision. The Council will now examine the proposal, and the European Parliament will be consulted. The updated tagging is expected to have a moderate impact on Polish authorities, who must ensure that reported spending meets the climate and digital targets, and on beneficiaries of the funded projects, who will need to comply with the tagging requirements. For the Commission, the update provides a clearer basis for monitoring and verifying that Poland's spending aligns with the agreed milestones and targets. The exclusion of REPowerEU measures from digital targets could be seen as a trade-off: it simplifies tracking but may reduce the incentive for digital investments within the REPowerEU chapter. Overall, the document reinforces the Commission's commitment to transparent and verifiable use of RRF funds, while giving Poland greater clarity on how to report its climate and digital expenditures.