What are eligible expenses?

The investment projects covered by the program shall be assisted for the total eligible regional aid costs set out below.

1. Investment expenditure on tangible assets and in particular expenditure on
   1. The construction, expansion and modernisation of buildings, as well as special and auxiliary installations of buildings, and for constructions to ensure accessibility for persons with disabilities and persons with disabilities, as well as landscaping
   2. The purchase of all or part of existing fixed assets, such as buildings, machinery and other business installation equipment.
   3. The purchase and installation of new modern machinery and other equipment, including technical installations and means of transport moving within the site of the integrated unit.
   4. Leasing rentals of new modern machinery and other equipment, the use of which is acquired, provided that in the leasing contract provides that the equipment shall become the property of the lessee at the end of the contract.
   5. Modernisation of special non-building and mechanical installations
2. Investment expenditure in intangible assets, namely expenditure on
   1. Technology transfer, through the purchase of intellectual property rights, licences, patents, know-how and unpatented technical knowledge
   2. Quality assurance and quality control systems, certifications, procurement and installation of software and business organisation systems

In addition to and in addition to the regional aid referred to in paragraph 1, the business plans covered by this scheme may be supported, in accordance with Article 7, and for the following categories of eligible expenditure other than regional aid listed in Annex B':

1. expenses for consultancy services to SMEs
2. expenditure on energy efficiency measures
3. expenditures for high-efficiency RES cogeneration
4. expenditures from renewable energy sources
5. costs of installing efficient district heating and cooling systems
6. costs of remediation of contaminated sites
7. costs for recycling and re-use of waste
8. expenditure on vocational training
9. expenses for participation in exhibitions
10. expenditure on the recruitment of disabled workers

Non eligible costs:

The following costs shall be considered ineligible and shall be excluded from aid:

1. Operating costs, unless they are part of the start-up costs of the New Business scheme
2. The purchase of office furniture and utensils, unless they are part of the hotel equipment, or they are a key part of the investment's production equipment, or they are included in the start-up costs of the New Business scheme
3. The purchase of passenger cars up to six (6) seats
4. The purchase of land.
5. Increase of the comany's share capital using land, machinery and other fixed assets.