What is De Minimis Aid?

Public de minimis aid (small-scale support) represents a specific form of state assistance provided to enterprises. Under European Union regulations, it is considered so minor that it has no impact on market competition and does not require approval from the European Commission. De iure, it is not classified as standard state aid. Therefore, it does not affect trade between EU member states and is exempt from the notification obligation to the European Commission.

Rules for De Minimis Aid

Even though de minimis aid is relatively small, it must still be reported transparently. Recipients must be able to demonstrate that they have not exceeded the threshold of EUR 300,000 over three consecutive years. Entrepreneurs must closely track all support received under this category to avoid violating the rules, which would result in the obligation to return the provided funds.

The de minimis limit applies to the entity and the relevant reference period:

• Under Regulations 2023/2831 and 2023/2832, the recipient's reference period is defined as a three-year period evaluated on a continuous rolling basis. For example, if de minimis aid is granted on July 3, 2024, the reference period covers July 3, 2021, through July 3, 2024.
• Under Regulations No. 1408/2013 and No. 717/2014, the recipient's reference period consists of three consecutive accounting periods—specifically, the current accounting year plus the two preceding ones as defined by the recipient under accounting laws. Depending on the beneficiary's accounting practices, this aligns with either a calendar year or a fiscal year.

If a recipient operates in multiple sectors, the total aid granted to a single entity during the reference period cannot exceed EUR 300,000. An exception applies to undertakings entrusted with Services of General Economic Interest (SGEI), which are subject to a separate ceiling of EUR 750,000 that does not count aid received under other regulations.

De Minimis Register

The Central De Minimis Register (RDM) was established on January 1, 2010, pursuant to Section 3a of Act No. 215/2004 Coll., on the regulation of certain relations in the field of state aid and amending the Act on Research and Development Support, as amended. Aid providers are legally obligated to record all support granted under Commission Regulation (EC) No. 1998/2006 in this system. Recipients of de minimis grants can verify information regarding aid awarded to them on the Ministry of Agriculture website.