{"id":3388,"date":"2026-05-26T00:11:19","date_gmt":"2026-05-25T22:11:19","guid":{"rendered":"https:\/\/dotacje-online.pl\/?p=3388"},"modified":"2026-10-23T05:49:49","modified_gmt":"2026-10-23T03:49:49","slug":"biznesplan-do-dotacji-co-powinien-zawierac","status":"publish","type":"post","link":"https:\/\/dotacje-online.pl\/en\/biznesplan-do-dotacji-co-powinien-zawierac\/","title":{"rendered":"Business plan for a grant &#8211; what should it contain? A complete guide for applicants"},"content":{"rendered":"<style>\n.dto-artykul{\n  --dto-akcent: var(--ast-global-color-0, #1559b0);\n  --dto-tekst: #2a2f37;\n  --dto-tekst-mocny: #161a20;\n  --dto-tlo: #f3f6fa;\n  --dto-linia: #dde4ee;\n  color: var(--dto-tekst);\n  font-size: 1.0625rem;\n  line-height: 1.8;\n  max-width: 44rem;\n  margin-inline: auto;\n}\n.dto-artykul p{ margin: 0 0 1.15em; }\n.dto-artykul strong{ color: var(--dto-tekst-mocny); font-weight: 600; }\n\n\/* Akapit otwieraj\u0105cy *\/\n.dto-artykul p.dto-lead{\n  font-size: 1.16em;\n  line-height: 1.72;\n  color: var(--dto-tekst-mocny);\n  margin-bottom: 2em;\n}\n\n\/* Nag\u0142\u00f3wki H2 \u2013 mniejsze, z kr\u00f3tk\u0105 lini\u0105 akcentu nad tytu\u0142em *\/\n.dto-artykul h2.wp-block-heading{\n  font-size: clamp(1.28rem, 1.05rem + 0.85vw, 1.58rem);\n  line-height: 1.35;\n  font-weight: 600;\n  letter-spacing: -0.005em;\n  color: var(--dto-tekst-mocny);\n  margin: 2.8em 0 0.9em;\n  padding-top: 1.1em;\n  background: linear-gradient(var(--dto-akcent), var(--dto-akcent)) top left \/ 2.75rem 3px no-repeat;\n}\n\n\/* Nag\u0142\u00f3wki H3 *\/\n.dto-artykul h3.wp-block-heading{\n  font-size: clamp(1.06rem, 0.98rem + 0.35vw, 1.2rem);\n  line-height: 1.4;\n  font-weight: 600;\n  color: var(--dto-akcent);\n  margin: 2em 0 0.55em;\n}\n\n\/* Linki w tre\u015bci *\/\n.dto-artykul a{\n  color: var(--dto-akcent);\n  text-decoration: underline;\n  text-decoration-thickness: 1px;\n  text-underline-offset: 0.2em;\n}\n.dto-artykul a:hover{ text-decoration-thickness: 2px; }\n.dto-artykul a:focus-visible{ outline: 2px solid var(--dto-akcent); outline-offset: 3px; border-radius: 2px; }\n\n\/* Kluczowe tezy *\/\n.dto-artykul p.dto-teza{\n  margin: 1.8em 0;\n  padding: 0.95em 1.25em;\n  border-left: 3px solid var(--dto-akcent);\n  background: var(--dto-tlo);\n  border-radius: 0 6px 6px 0;\n  font-size: 1.04em;\n  line-height: 1.7;\n}\n\n\/* Kroki *\/\n.dto-artykul ul.dto-kroki{\n  list-style: none;\n  margin: 1.4em 0 1.8em;\n  padding: 0;\n  border-left: 2px solid var(--dto-linia);\n}\n.dto-artykul ul.dto-kroki li{\n  position: relative;\n  margin: 0;\n  padding: 0.55em 0 0.85em 1.4em;\n}\n.dto-artykul ul.dto-kroki li::before{\n  content: \"\";\n  position: absolute;\n  left: -7px;\n  top: 0.95em;\n  width: 12px;\n  height: 12px;\n  border-radius: 50%;\n  background: #fff;\n  border: 2px solid var(--dto-akcent);\n}\n\n\/* Lista z wyr\u00f3\u017cnionym t\u0142em *\/\n.dto-artykul ul.dto-pytania{\n  list-style: none;\n  margin: 1.2em 0 1.8em;\n  padding: 0.6em 1.25em;\n  background: var(--dto-tlo);\n  border-radius: 8px;\n}\n.dto-artykul ul.dto-pytania li{\n  margin: 0;\n  padding: 0.55em 0 0.55em 1.3em;\n  position: relative;\n  border-bottom: 1px solid var(--dto-linia);\n}\n.dto-artykul ul.dto-pytania li:last-child{ border-bottom: 0; }\n.dto-artykul ul.dto-pytania li::before{\n  content: \"\";\n  position: absolute;\n  left: 0;\n  top: 1.2em;\n  width: 6px;\n  height: 6px;\n  border-radius: 50%;\n  background: var(--dto-akcent);\n}\n\n\/* Listy wyliczeniowe *\/\n.dto-artykul ul.dto-lista{\n  list-style: none;\n  margin: 1em 0 1.6em;\n  padding: 0;\n}\n.dto-artykul ul.dto-lista li{\n  position: relative;\n  margin: 0 0 0.55em;\n  padding-left: 1.3em;\n}\n.dto-artykul ul.dto-lista li::before{\n  content: \"\";\n  position: absolute;\n  left: 0.15em;\n  top: 0.72em;\n  width: 6px;\n  height: 6px;\n  border-radius: 50%;\n  background: var(--dto-akcent);\n}\n\n\/* Wezwanie do dzia\u0142ania *\/\n.dto-artykul p.dto-cta{\n  margin: 2em 0;\n  padding: 1.2em 1.4em;\n  border: 1px solid var(--dto-linia);\n  border-radius: 8px;\n  text-align: center;\n}\n.dto-artykul p.dto-cta strong{ display: block; margin-bottom: 0.9em; }\n.dto-artykul p.dto-cta a{\n  display: inline-block;\n  margin-bottom: 0.35em;\n  padding: 0.65em 1.4em;\n  background: var(--dto-akcent);\n  color: #fff;\n  font-weight: 600;\n  text-decoration: none;\n  border-radius: 6px;\n}\n.dto-artykul p.dto-cta a:hover{ filter: brightness(1.08); }\n\n\/* Autor *\/\n.dto-artykul .dto-autor{\n  margin-top: 2.6em;\n  padding-top: 1.1em;\n  border-top: 1px solid var(--dto-linia);\n  font-size: 0.95em;\n  line-height: 1.5;\n}\n.dto-artykul .dto-autor p{ margin: 0 0 0.2em; }\n\n@media (max-width: 600px){\n  .dto-artykul{ font-size: 1rem; line-height: 1.75; }\n  .dto-artykul p.dto-lead{ font-size: 1.08em; }\n  .dto-artykul p.dto-teza{ padding: 0.85em 1em; }\n}\n<\/style>\n\n\n\n<div class=\"wp-block-group dto-artykul is-layout-flow wp-block-group-is-layout-flow\">\n<p class=\"dto-lead wp-block-paragraph\"><strong>A business plan for a grant should above all contain: a description of the applicant and their experience, a detailed description of the planned undertaking, a market and competitor analysis, a marketing plan, a physical and financial schedule, financial forecasts for a period of at least two years and a justification of the eligibility of costs.<\/strong> The specific scope and level of detail depend on the grant programme, the institution providing support and the type of investment.<\/p>\n\n\n\n<p class=\"dto-teza wp-block-paragraph\">In practice, <strong>a well-prepared business plan is not a template document, but a coherent argument<\/strong>, which demonstrates the economic rationality of the project, its impact on the applicant's development and its consistency with the programme objectives.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In this article, we present the complete business plan structure most often required by intermediate bodies in Poland, discuss the most common mistakes and identify the elements that genuinely affect the assessment of a project.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Why the business plan is a key document in selected grant applications<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The business plan is a substantive annex that has the greatest influence on the assessment of the application. Assessment panels, relying on the formal and substantive criteria approved by the managing authority, examine three fundamental areas in it:<\/p>\n\n\n\n<ul class=\"wp-block-list dto-pytania\">\n<li><strong>consistency<\/strong> of the project with the objectives of the programme and the specific call,<\/li>\n\n\n\n<li><strong>feasibility<\/strong> \u2013 technical, organisational and financial \u2013 of the undertaking,<\/li>\n\n\n\n<li><strong>durability of results<\/strong>, i.e. the ability to maintain the effects of the investment for the required period after its completion.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">In most calls organised by the Polish Agency for Enterprise Development (PARP), Bank Gospodarstwa Krajowego (BGK), the National Centre for Research and Development (NCBR), the Agency for Restructuring and Modernisation of Agriculture (ARiMR) and regional institutions managing European Funds (FE) programmes, it is precisely the substantive assessment based on the business plan that determines the project's place on the ranking list.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Structure of a business plan for a grant &#8211; which sections are required<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Although business plan forms differ between programmes, it is possible to identify a universal structure that serves as a reference point for most national and regional calls.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1. Information about the applicant<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">This section should present the basic identification data of the entity (company name, NIP, REGON, KRS or CEIDG, legal form, SME status), the ownership structure and a brief history of the business. In the case of natural persons planning to start a business (e.g. under the \u201cPierwszy biznes &#8211; Wsparcie w starcie\u201d programme or with grants from district labour offices), their education, professional experience and competences relevant to the planned undertaking are described.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The assessment of this part involves verifying whether the applicant has the resources (staff, organisational, premises) to implement the project effectively.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2. Description of the undertaking and its objectives<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">This is the section in which you must precisely define:<\/p>\n\n\n\n<ul class=\"wp-block-list dto-lista\">\n<li>the subject of the investment (purchase of fixed assets, intangible assets, advisory services, R&amp;D work, training activities, etc.),<\/li>\n\n\n\n<li>the project objectives expressed in a measurable way (e.g. an increase in revenue by a specified percentage, the introduction of a new product, a reduction in operating costs),<\/li>\n\n\n\n<li>the link between the project objectives and the objectives of the given operational programme or measure.<\/li>\n<\/ul>\n\n\n\n<p class=\"dto-teza wp-block-paragraph\">The objectives should be formulated in accordance with the SMART principle. <strong>A lack of measurable objectives is one of the most common reasons for a lower score.<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">3. Description of the product or service<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Each product or service should be described separately, indicating:<\/p>\n\n\n\n<ul class=\"wp-block-list dto-lista\">\n<li>functionality and application,<\/li>\n\n\n\n<li>distinguishing features compared with the competition's offer,<\/li>\n\n\n\n<li>competitive advantages (price, technology, quality),<\/li>\n\n\n\n<li>regulatory requirements (certificates, licences, permits, CE marking, industry standards).<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">In the case of innovative projects, it is additionally necessary to demonstrate the level of innovation (process, product, organisational) together with a justification based on innovation opinions or market research.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">4. Analysis of the market and the competitive environment<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">This is one of the most frequently underestimated sections. <strong>Assessment panels expect specific data rather than declarations:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list dto-lista\">\n<li>the size of the target market (TAM, SAM, SOM),<\/li>\n\n\n\n<li>a description of the target group (segmentation, customer profile, estimated number of potential customers together with the estimation methodology),<\/li>\n\n\n\n<li>an analysis of market trends (data from <a href=\"https:\/\/stat.gov.pl\/\" target=\"_blank\" rel=\"noopener\">Statistics Poland (GUS)<\/a>, industry reports, studies by research centres),<\/li>\n\n\n\n<li>identification of the main competitors (number, location, scale of operations, pricing policy),<\/li>\n\n\n\n<li>barriers to entry, seasonality, risks and ways of minimising them.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">In practice, a well-developed market analysis requires reference to at least three independent data sources.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">5. Marketing plan<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The marketing section should include a coherent strategy across four dimensions (product, price, distribution, promotion). You should describe:<\/p>\n\n\n\n<ul class=\"wp-block-list dto-lista\">\n<li>the pricing policy and its link to costs and competitors' prices,<\/li>\n\n\n\n<li>distribution channels (in-store sales, e-commerce, B2B, B2C, export),<\/li>\n\n\n\n<li>planned promotional activities together with their budget (online campaigns, content marketing, participation in trade fairs, PR activities),<\/li>\n\n\n\n<li>performance measures (KPIs) for assessing the implementation of the strategy.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">6. Operational and organisational plan<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">This part describes:<\/p>\n\n\n\n<ul class=\"wp-block-list dto-lista\">\n<li>the location of the business and its technical facilities,<\/li>\n\n\n\n<li>operational processes (production, service delivery, logistics),<\/li>\n\n\n\n<li>the organisational structure and human resources (including planned employment, if it is a project indicator),<\/li>\n\n\n\n<li>the project implementation schedule broken down into tasks and milestones.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">7. Physical and financial schedule<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">This is a key table that organises all the eligible expenditure of the project. It should contain:<\/p>\n\n\n\n<ul class=\"wp-block-list dto-lista\">\n<li>the name of the task and its description,<\/li>\n\n\n\n<li>the planned implementation date,<\/li>\n\n\n\n<li>the cost category in line with the catalogue of eligible costs in the given programme,<\/li>\n\n\n\n<li>the net, VAT and gross amounts and the amount of funding.<\/li>\n<\/ul>\n\n\n\n<p class=\"dto-teza wp-block-paragraph\"><strong>The schedule must be consistent with the description of the undertaking, the financial forecasts and the attached quotations or cost estimates.<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">8. Financial forecasts<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The standard scope of financial forecasts covers at least two years from the end of project implementation, although some programmes (e.g. FENG, the credit instruments of <a href=\"https:\/\/www.bgk.pl\/\" target=\"_blank\" rel=\"noopener\">BGK<\/a>) require projections for five years. Programme details can be checked on the portal <a href=\"https:\/\/www.funduszeeuropejskie.gov.pl\/\" target=\"_blank\" rel=\"noopener\">funduszeeuropejskie.gov.pl<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Required elements:<\/p>\n\n\n\n<ul class=\"wp-block-list dto-lista\">\n<li>profit and loss account,<\/li>\n\n\n\n<li>balance sheet (for commercial companies),<\/li>\n\n\n\n<li>cash flow statement,<\/li>\n\n\n\n<li>break-even analysis,<\/li>\n\n\n\n<li>financial ratios (liquidity, profitability, debt).<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Each revenue and cost item should have a methodological justification based on an analysis of market prices, sales volume and the structure of fixed and variable costs.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">9. Risk analysis<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Assessment panels expect the identification of at least several categories of risk (market, financial, operational, technological, regulatory), an estimate of the probability of their occurrence and an indication of specific mitigating measures. <strong>General statements such as \u201cthe risk will be minimised\u201d do not meet the assessment requirements.<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">10. Output and result indicators<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The indicators must be consistent with the list approved for the given call. Their target values, measurement method, deadline for achievement and sources of verification (financial documents, personnel records, sales reports) must be specified precisely.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Eligible costs &#8211; how to describe them correctly in the business plan<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The eligibility of costs is governed by:<\/p>\n\n\n\n<ul class=\"wp-block-list dto-lista\">\n<li>the Guidelines on the eligibility of expenditure for 2021-2027 issued by the Ministry of Development Funds and Regional Policy,<\/li>\n\n\n\n<li>the rules of the specific call,<\/li>\n\n\n\n<li>the detailed description of priorities (SZOP) of the given programme.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The business plan must demonstrate that each planned expenditure item is:<\/p>\n\n\n\n<ul class=\"wp-block-list dto-pytania\">\n<li>necessary to implement the project,<\/li>\n\n\n\n<li>economically reasonable (confirmed by quotations or a market analysis),<\/li>\n\n\n\n<li>incurred within the eligibility period,<\/li>\n\n\n\n<li>properly documented.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Detailed catalogues of eligible expenditure for individual programmes are available in the call documentation published by PARP and other intermediate bodies. Current calls can be checked in our <a href=\"https:\/\/dotacje-online.pl\/en\/dotacje\/\">grant search engine<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">The most common mistakes in business plans for grants<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Our advisory practice shows that the most frequently recurring mistakes are:<\/p>\n\n\n\n<ul class=\"wp-block-list dto-pytania\">\n<li>project objectives that do not match the programme objectives,<\/li>\n\n\n\n<li>no methodology for financial forecasts (revenue \u201cplucked out of thin air\u201d),<\/li>\n\n\n\n<li>omitting the competitor analysis or making it superficial,<\/li>\n\n\n\n<li>inconsistency between the description of the undertaking, the schedule and the budget,<\/li>\n\n\n\n<li>incorrectly classified costs (e.g. treating ineligible costs as eligible),<\/li>\n\n\n\n<li>no justification of the reasonableness of expenditure,<\/li>\n\n\n\n<li>inappropriate output and result indicators,<\/li>\n\n\n\n<li>omitting the risk analysis or making it formulaic,<\/li>\n\n\n\n<li>arithmetical errors in the financial forecasts,<\/li>\n\n\n\n<li>non-compliance with State aid or de minimis aid requirements.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Each of these mistakes may result in a lower score, rejection of the application or &#8211; in extreme cases &#8211; an obligation to repay the funding after the agreement has been signed.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Differences between business plans in individual grant programmes<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The scope of the business plan varies depending on the source of financing:<\/p>\n\n\n\n<ul class=\"wp-block-list dto-pytania\">\n<li><strong>Grants from district labour offices<\/strong> (up to 6 times the average salary) require a simplified business plan covering a description of the business, an investment plan and financial forecasts.<\/li>\n\n\n\n<li><strong>Regional European Funds programmes 2021-2027<\/strong> (including European Funds for Mazovia, European Funds for Ma\u0142opolska and European Funds for Silesia) require an extensive business plan with a market analysis and forecasts for at least two years.<\/li>\n\n\n\n<li><strong>National programmes<\/strong> such as European Funds for a Modern Economy (FENG), managed by <a href=\"https:\/\/www.parp.gov.pl\/\" target=\"_blank\" rel=\"noopener\">PARP<\/a> and NCBR, require an advanced analysis of innovation and commercialisation.<\/li>\n\n\n\n<li><strong>BGK credit instruments for technological innovation<\/strong> require an investment business plan together with an opinion on the innovativeness of the technology being implemented.<\/li>\n\n\n\n<li><strong>Support for agriculture<\/strong> provided through <a href=\"https:\/\/www.gov.pl\/web\/arimr\" target=\"_blank\" rel=\"noopener\">ARiMR<\/a> requires a simplified farm development plan or a business plan in line with the agency's template.<\/li>\n\n\n\n<li><strong>The \u201cPierwszy biznes &#8211; Wsparcie w starcie\u201d (First Business \u2013 Support at the Start) programme<\/strong> operated by BGK and financing partners requires a business plan containing a detailed description of the undertaking and forecasts of revenue and costs.<\/li>\n<\/ul>\n\n\n\n<p class=\"dto-teza wp-block-paragraph\">Each programme has its own business plan form template published in the call documentation. <strong>Attempting to make the document universal leads to formal errors.<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">How to prepare a business plan that will pass the substantive assessment<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Experience in preparing grant applications points to several principles that increase the chance of obtaining a high substantive score:<\/p>\n\n\n\n<ul class=\"wp-block-list dto-kroki\">\n<li>Start with a detailed analysis of the call rules, the project selection criteria and the business plan template published by the institution organising the call.<\/li>\n\n\n\n<li>Support every statement with figures and a source (industry report, Statistics Poland (GUS) data, market quotations).<\/li>\n\n\n\n<li>Maintain consistency between all sections &#8211; the description of the undertaking, the schedule, the budget and the forecasts must corroborate one another.<\/li>\n\n\n\n<li>Do not copy passages from online guides or other business plans &#8211; assessment panels recognise template wording.<\/li>\n\n\n\n<li>Before submitting the application, check the financial calculations for arithmetical errors and consistency with the descriptive assumptions.<\/li>\n<\/ul>\n\n\n\n<p class=\"dto-cta wp-block-paragraph\"><strong>Consult the project with an experienced adviser to avoid formal and substantive errors in the business plan.<\/strong><a href=\"https:\/\/dotacje-online.pl\/en\/kontakt\/\">Contact an expert<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For the full scope of support, see <a href=\"https:\/\/dotacje-online.pl\/en\/uslugi\/\">grant advisory services<\/a>.<\/p>\n\n\n\n<div class=\"wp-block-group dto-autor is-layout-flow wp-block-group-is-layout-flow\">\n<p class=\"has-text-align-right wp-block-paragraph\"><strong>Author: <a href=\"https:\/\/dotacje-online.pl\/en\/dariusz-kozakiewicz-ekspert-ds-funduszy-europejskich\/\">Dariusz Kozakiewicz<\/a><\/strong><\/p>\n\n\n\n<p class=\"has-text-align-right wp-block-paragraph\">EU funding expert<\/p>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>In this article, we present the complete business plan structure most often required by intermediate bodies in Poland, discuss the most common mistakes and identify the elements that genuinely affect the assessment of a 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