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Where can I check the current limit on the use of de minimis aid? The limit of de minimis aid received can be easily verified at the Office of Consumer Protection and Competition using the online State Aid Data Sharing System (SUDOP). The SUDOP database includes, among others: information on all public aid and de minimis aid granted to a given beneficiary. To perform such a check, simply enter the company's Tax Identification Number and select the "only de minimis" and "only years back" options in the "Scope of assistance" section. Additionally, if the company has a complex structure - as we wrote above - a check should be made for all related entities and the results should be summed up.

In some competitions, support is provided only in the form of de minimis aid, therefore it is important to verify the use of the limit before deciding to apply. One-off depreciation and de minimis aid It is worth remembering that a one-off depreciation write-off constitutes de minimis aid photo retouching in accordance with the applicable provisions of the Corporate Income Tax Act and the Personal Income Tax Act). One-off depreciation under de minimis aid is available to entities that have started business and small taxpayers. State aid and de minimis aid in the context of European Funds.



The key differences between state aid and de minimis aid relate to: intensity of support (de minimis aid is usually the most attractive for entrepreneurs and requires a low own contribution), the amount of aid and applicable limits de minimis aid is aid of a relatively low value, it is subject to the above-mentioned limits, public aid may take the form of even multi-million subsidies, it allows the financing of really large investments, the need to meet the so-called incentive effect (in the case of public aid, the beneficiary is required to meet the so-called incentive effect, which means that the project cannot be started and expenses cannot be qualified before the date of submitting the application for funding, when support is granted in the form of de minimis aid, meeting the incentive effect is not required.