Financial resources granted as non-reimbursable financial support under Component II are used as follows:

I. For Component II – non-reimbursable financial support:

1) Tangible fixed assets:

• work installations;
• machinery and equipment;
• work tools;
• computing equipment;
• furniture intended for production and storage spaces;
• tangible fixed assets obtained under a works contract, which are indispensable in production activities, have a special purpose and, by their nature, cannot be used independently of the enterprise’s activity and cannot be used to generate passive income. Costs according to the cost estimate specific to this type of contract are eligible;
• other goods (assets) that do not exceed the unit price threshold established by NAS regarding tangible fixed assets, but which are part of a similar and distinct set of objects that will be used in operational activity for a period longer than one year.

Second-hand goods are eligible if they are not older than 10 years from the year of manufacture, have a wear degree not exceeding 30%, and are accompanied by a customs declaration (if the good was imported) and an evaluation report specifying both the wear degree and the market value of the asset. The evaluation report must be prepared by a qualified evaluator registered in the List of evaluators holding qualification certificates registered in the Republic of Moldova or in the country of origin.

2) Intangible assets

a) obtaining quality certificates;
b) obtaining standards;
c) franchises;
d) software applications;
e) licenses and trademarks;
f) copyrights and protection titles;
g) software programs;
h) websites;
i) industrial designs and projects;
j) rights to use tangible fixed assets — within the limit of 20% of the maximum grant value.

Note: The procedure for obtaining intangible assets shall not exceed the implementation period of the investment project stipulated in the financing contract.

3)Raw materials and construction materials necessary for equipping and arranging the production space, within the limit of 10% of the maximum grant value.

4) Business development services:
a) consulting and professional training – in the field of activity applied for in the Program;
b) marketing and advertising;
c) implementation of business idea testing activities;
d) small market studies;
e) consumer behavior research;
f) training in specific fields and other services necessary for testing the idea, — within the limit of 10% of the maximum grant value.

Ineligible costs from the non-reimbursable financial support, as well as from the own contribution within the Program:

1. costs of goods and services or portions thereof covered by other assistance instruments/programs/projects and/or state subsidies, including own contribution;
2. unfavorable exchange rate differences;
3. costs for procurement of goods/works/services before submitting the application form under Component II of the Program;
4. advances exceeding 50% of the purchase value and made more than 6 (six) months before submitting the application;
5. costs for the purchase of second-hand goods, except those specified in Annex No. 2;
6. taxes and duties;
7. transport expenses;
8. cash payments;
9. financing of leasing or credit costs, including related interest and commissions;
10. rental or lease costs for spaces/offices/land necessary for activity;
11. costs for consumables and administrative expenses;
12. staff remuneration expenses;
13. costs for the purchase of agricultural equipment eligible for subsidies from the National Fund for the Development of Agriculture and Rural Environment, listed in normative acts approved under Law No. 71/2023 on agricultural and rural subsidies, except for the purchase of agricultural equipment by SMEs carrying out economic activities that are not eligible for financing from the National Fund.