De minimis aid 2025 – new limits, rules and forms of support

De minimis aid is one of the most important support instruments for businesses in Poland, whilst remaining subject to strict control under EU regulations. The year 2025 brings a number of changes and challenges in the application of this form of aid, which require businesses not only to be familiar with current regulations, but also to manage the limit on the support they receive in an informed manner. In this paper, I provide a detailed analysis of the rules governing the granting, accounting for and monitoring of de minimis aid in 2025, referring to key legal acts and the practical aspects of its application.

De minimis aid is a form of public support which, due to its limited value, is not subject to the obligation to notify the European Commission. By design, it is not intended to distort competition or significantly affect trade within the European Union. Thanks to this mechanism, Member States can support economic activity whilst pursuing economic and social policy objectives. This aid is used by businesses across a wide range of sectors, although not every entity has access to it.

Legal framework for 2025

Commission Regulation (EU) 2023/2831, which lays down the rules for the application of Articles 107 and 108 of the Treaty on the Functioning of the EU to de minimis aid, has been in force since 1 January 2024. The new provisions will apply until 31 December 2030. They respond to the need to adapt the thresholds and procedures to economic challenges and changes in the functioning of the EU internal market.

Scope and limits of de minimis aid in 2025

In 2025, the maximum amount of de minimis aid that a single undertaking may receive from all sources is EUR 300,000 gross over a period of three consecutive years. An exception is made for firms in the road haulage sector, for which a lower limit (EUR 100,000) previously applied; however, from 2024, these entities will benefit from the increased threshold of EUR 300,000, provided that these funds are not used for export activities.

Calculating the limit – looking back three years

The method for determining the available aid limit requires the business to tally all de minimis aid received over a three-year period, counting backwards from the date on which the new aid is granted. This means that when applying for support in 2025, aid received from 2023 onwards must be taken into account. The form or purpose of the support is irrelevant, provided it was classified as de minimis aid.

• The date on which the aid was granted is crucial – it determines the period to be assessed.
• If the limit is exceeded, the excess amount must be repaid with interest.

Exclusions from de minimis aid

There are sectors and cases excluded from de minimis aid. The regulations do not apply to undertakings operating in the following areas:

• primary production of agricultural products;
• primary production in fisheries and aquaculture;
• the processing or marketing of agricultural and fishery products, where the aid is linked to the quantity or value of such products;
• activities directly linked to exports to third countries or other EU Member States;
• activities conditional upon the preferential use of domestic goods and services.

Forms of de minimis aid

The scope of support covers a wide range of financial and non-financial instruments. The most commonly used in Poland include:

1. Grants for business development, investment or training.
2. Loans and credits on preferential terms.
3. Tax relief and exemptions, including deferrals, remissions or the payment of tax liabilities in instalments.
4. One-off depreciation of fixed assets for small taxpayers and start-ups.
5. Exemptions from paying social security contributions under the so-called ‘contribution holiday’.

One-off depreciation and its impact on the de minimis limit

Entrepreneurs with small taxpayer status and start-ups may benefit from one-off depreciation of fixed assets from groups 3–8 of the Classification of Fixed Assets (excluding passenger cars) up to an amount of EUR 50,000 in a tax year. The value of such depreciation is included in the de minimis aid limit. For example, for 2025, the revenue limit entitling a business to small taxpayer status is PLN 8,569,000.

Social Security Contribution Holiday

From 2024, business owners may apply for exemption from paying social security contributions for one chosen month of the year. This measure qualifies as de minimis aid, and making use of it affects the available limit. Conditions for obtaining the relief include, amongst others, not exceeding EUR 2 million in revenue and employing no more than 10 people.

Procedure for applying for de minimis aid

The process of applying for de minimis aid requires the business to submit full documentation regarding any aid already received. A key requirement is to attach up-to-date certificates or declarations stating the value of support received in the current and the two preceding tax years. In practice, these documents are issued by the granting authority within seven days of the application being submitted.

Central aid register and monitoring tools

In Poland, there are two IT systems enabling the verification of the history of aid received:

• SUDOP – a search engine for state aid and de minimis aid (excluding agriculture and fisheries),
• SRPP – a system for registering de minimis aid in agriculture and fisheries.

These registers allow for independent verification of the funds received; however, the certificate issued by the granting authority remains the official document. From 2026, Member States will be required to maintain central, publicly accessible registers of de minimis aid in accordance with the requirements of Regulation 2023/2831.

Penalties and liability for exceeding the aid limit

Exceeding the permissible aid threshold results in the obligation to repay the excess amount, together with interest calculated at the rate applicable to tax arrears. Furthermore, the entrepreneur may be deprived of the right to receive further forms of de minimis aid, and in extreme cases, a breach of the regulations may result in criminal tax liability.

The beneficiary’s documentation and record-keeping obligations

The business is obliged to collect and retain full documentation relating to the de minimis aid received, including certificates, contracts, invoices and evidence of its proper use. In the event of an audit by the tax authorities or other institutions providing support, these documents are subject to detailed verification.

De minimis aid received is not recorded in the accounts as revenue; however, it is recommended that it be noted in column 17 of the KPiR (comments) to ensure full transparency of the accounts.

Critical aspects and practical challenges

When analysing the de minimis aid scheme, one cannot overlook its complexity and potential difficulties in interpretation. A key issue remains the correct determination of the value of the aid in the case of tax reliefs, preferential loans or one-off depreciation – here, it is necessary to apply specialist mathematical formulas and discount rates. Calculation errors may lead to the limit being exceeded, resulting in financial and legal consequences.

In the case of new support schemes, such as contribution holidays, problems arise relating to the ongoing updating of the limit and the need to monitor all forms of support received from various sources. This is particularly true where an entrepreneur has previously benefited from other grants or reliefs classified as de minimis aid.

Legal changes and the outlook for 2025

The year 2025 marks the period in which businesses must comply with updated EU regulations, in particular Regulation 2023/2831. The increase in thresholds and the harmonisation of application procedures are intended to simplify access to support; however, stricter requirements regarding documentation and the monitoring of aid amounts pose a significant challenge for business managers.

Also worth noting is the growing role of digital registration tools and the need for businesses to independently and regularly monitor the limit they have utilised. It is also advisable to keep track of the implementation of central registers and the practice of issuing certificates by the institutions providing support.

Recommendations for businesses

• Systematic verification of the amount of de minimis aid received from various sources, with particular attention to non-cash forms of support.
• Collect and archive all certificates, contracts, invoices and documents confirming the correct use of funds.
• Use tools such as SUDOP and SRPP to carry out a preliminary check on the support received; however, final confirmation of the limit should be based on official certificates.
• Seeking the assistance of tax or legal advisers when calculating the value of de minimis aid in complex cases (e.g. tax relief, preferential loans, one-off depreciation).
• Exercise particular caution when planning applications for new forms of aid, so as not to exceed the limit of EUR 300,000 over a three-year period.

Summary

De minimis aid in 2025 remains a tool supporting the development of businesses in Poland. However, the increase in limits and the simplification of certain procedures go hand in hand with stricter requirements regarding record-keeping and monitoring. Proper management of the limit, accurate record-keeping and awareness of potential sanctions are essential for the safe and effective use of this form of support. Entrepreneurs who implement appropriate control procedures and keep abreast of legal changes can effectively use de minimis aid as a tool for the development of their businesses.