10 March 2025

De minimis aid – principles for entrepreneurs

De minimis aid is a special type of financial support that can be granted to entrepreneurs on preferential terms, without the need to notify it to the European Commission. The principles of granting aid are specified in the provisions of European Commission Regulation No. 2023/2831, which entered into force on 13 December 2023. De minimis aid aims to ensure compliance with the provisions of European Union law, as well as to eliminate the risk of distorting competition on the internal market. This type of aid may take various forms, including support for training, investments, but also other forms of financial aid, such as tax exemptions or the write-off of ZUS interest.

De minimis aid limit

According to the applicable regulations, each entrepreneur is entitled to a specific amount of the aid that they can receive in a given period. The total amount of de minimis aid granted by one Member State to one undertaking may not exceed EUR 300,000 over a period of three years. This value is limited, and exceeding it may result in sanctions. Therefore, it is important for entrepreneurs to regularly check whether the aid they receive does not exceed this limit. The de minimis limit can be verified at the Office of Competition and Consumer Protection, which keeps appropriate records of aid granted to entrepreneurs. Entrepreneurs may also consult the body granting aid.

Forms of de minimis aid

De minimis can be granted to an entrepreneur in a variety of ways. The most common forms of aid include:

• training;
• investments;
• tax exemptions;
• ZUS interest write-off.

Exclusions

Although de minimis is available to most entrepreneurs, there are a few exceptions. According to the provisions of Regulation 2023/2831, de minimis cannot be granted to entrepreneurs who operate in areas such as primary production of fishery and aquaculture products, processing and marketing of fishery and aquaculture products, primary production of agricultural products, processing and marketing of farm products or export to third countries or Member States.

National regulations

Polish regulations also regulate the principles of granting the aid. According to national legislation, de minimis aid covers all enterprises that do not carry out activities excluded by EU regulations, such as those related to agricultural production, fisheries, or export. This aid is consistent with European Union regulations, and entrepreneurs can receive it under the conditions specified in Commission Regulation (EU) No 2023/2831.