European Union funds for regional and local development in Poland: The authors look at the role of EU funds in financing of the regional and local development in Poland. Local government participates in the process of designing local and regional development. In order to implement its strategies and actions, Local government units have to provide the sources of financing. EU funds, the instruments of the EU cohesion policy, are one of the biggest sources of cofinancing of development. Main areas of support and operational programmes employed by local government are discussed in this paper. The analysis covers the current multi-annual financial framework 2014–2020.