The aim of the study was to identify changes in the EU state aid rules triggered by COVID-19, as well as to assess state aid measures offered by Poland from the perspective of their potential impact on competition within the Internal Market of the EU. To this end, an analysis was carried out of not only changes in the EU legislation but also of aid schemes introduced in Poland compared to instruments available in other Member States. Simultaneously, we need to highlight that Poland, like other EU members, first froze its economy in Spring 2020, which led to significant losses in companies’ revenue and income. Consequently, it was incumbent on the state to provide financial liquidity to the businesses that had lost it. The actions undertaken by richer EU Member States could have a negative impact on competition conditions within the EU internal market. This imbalance may lead to the upsetting of the level playing field within the internal market, to the reduction or elimination of the benefits resulting from the functioning of Polish (and other) entrepreneurs in the EU Single Market, and, consequently, to serious tensions in the EU and legitimate questions about the future of the European integration project.