Table of Contents:
- Changes from January 1, 2024
- What are the limits of de minimis aid?
- Where to check the amount of granted de minimis aid?
De minimis aid constitutes a significant proportion of the support provided to entrepreneurs. Unlike other forms of aid, it does not have a specific designated purpose but is defined by the amount that a single enterprise can receive. Due to the limited amount of support, it is considered that de minimis aid has such a minimal impact on competition and trade between Member States that it does not require prior approval from the Commission.
Changes from January 1, 2024
On January 1, 2024, Regulation No. 2023/2831 regarding the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid came into effect. This regulation introduced several significant changes to the provision of support in the form of de minimis aid.
What are the limits of de minimis aid?
One of the most important changes is the increase in the de minimis aid cap for a single enterprise to 300,000 euros (from the previous 200,000 euros). Notably, the regulation changed the method of calculating the three-year period in which the value of received de minimis aid is accumulated. Under the previous legal framework, an entrepreneur would apply for de minimis aid at a specific moment, for example, on July 1, 2024, and check whether in the current fiscal year and the two preceding fiscal years prior to the application date, they had received de minimis aid and, if so, in what amount.
The total amount of aid in this period, according to the general rule, could not exceed 200,000 EUR. Currently, from 2024 onwards, the past three-year period should be assessed continuously, taking into account the period from the date the aid was granted, e.g., from the signing of the project funding agreement.
Where to check the amount of granted de minimis aid?
Entrepreneurs who have doubts regarding the de minimis aid they have received can check the value of this aid on the UOKIK website, in the SUDOP system. This is a publicly accessible system that contains reports on public aid and de minimis aid, based on reports submitted by the entities providing the aid.
