A Commission staff working document published on 7 August 2026 sets out updated climate and digital tagging for Poland's modified recovery and resilience plan, applying the methodologies from Annexes VI and VII of Regulation (EU) 2021/241 to each of the plan's 60-plus measures. The document, which accompanies a proposal for a Council implementing decision amending the approval of 17 June 2022, assigns climate coefficients ranging from 40% to 100% and digital coefficients from 40% to 100%, with new or revised measures marked in blue. The largest climate-tagged measure is the Energy Support Fund – Distribution and transmission networks, worth EUR 6,879 million and tagged at 100% climate, while building renovations with non-gas boilers (EUR 1,860 million) also receive a 100% climate coefficient. Broadband access (EUR 758 million) and digital healthcare transformation (EUR 1,000 million) are tagged at 100% digital. Poland will fully finance all climate-contributing measures from the Recovery and Resilience Facility, as estimated plan costs exceed the non-repayable allocation, and REPowerEU chapter reforms and investments are excluded from the digital target calculation.
The document formalises the technical tagging that underpins the Commission's proposal to amend the Council implementing decision of 17 June 2022, which approved the original assessment of Poland's recovery and resilience plan. The updated tagging follows the submission of a modified plan by Poland, which includes new and revised measures to reflect changed circumstances and the addition of a REPowerEU chapter. The Commission's working document provides the detailed methodological basis for calculating the plan's contribution to the climate and digital targets, which are key eligibility criteria for RRF disbursements. The proposal for a Council implementing decision, which the working document accompanies, will now be examined by the Council, which is expected to adopt the amended decision in the coming weeks.
The updated tagging has significant implications for stakeholders. For Polish authorities, the detailed coefficients provide clarity on which measures count toward the climate and digital spending targets, but also impose administrative burdens in tracking and reporting. For EU institutions, the document ensures that Poland's modified plan meets the regulatory requirements for RRF funding, with all climate-tagged spending covered by RRF resources. For Polish businesses and households, the tagging affects the pace and scope of investments in areas such as energy efficiency, broadband, and digital healthcare, potentially accelerating modernisation but also requiring co-financing or private investment where RRF funds are insufficient. The exclusion of REPowerEU measures from the digital target calculation may ease the pressure on Poland to meet digital spending thresholds, but it also means that those investments do not contribute to the digital ambition of the plan. Overall, the document represents a technical but crucial step in the approval process, balancing the need for rigorous oversight with the flexibility for member states to adapt their plans to evolving priorities.