The rules currently governing de minimis aid are set down in Commission Regulation (EC)
1407/2013 of 18 December 2013. A Member State is required to have a mechanism to track all such aid and to ensure that the combined effect of all de minimis aid payments to one firm in any three-year period respects the 200,000 Euro ceiling. There is also a requirement to maintain for ten years information on all de minimis payments, for supply to the Commission if requested – while there is no annual reporting requirement in respect of de minimis aid, the requirement to maintain the information at national level amounts to the same thing.
In accordance with Regulation (EC) 1407/2013 of 18 December 2013, where a Member State grants de minimis aid to an enterprise, it shall inform the enterprise about the de minimis character of the aid and obtain from the enterprise concerned full information about other de minimis aid received during the previous three years. The Member State may only grant the new de minimis aid after having checked that this will not raise the total amount of de minimis aid received during the relevant period of three years to a level above the 200,000 Euro ceiling.
It is recommended that the Department/Agency concerned should include the following text in their correspondence with applicants for de minimis aid:
The aid being sought is provided under the European Commission Regulation on De Minimis Aid. Small amounts of State aid, up to 200,000 Euros in any three-year period to any one enterprise, are regarded as too small to significantly affect trade or competition in the common market. Such amounts are regarded as falling outside the category of State aid that is banned by the EC Treaty and can be awarded without notification to or clearance by the European Commission. A Member State is required to have a mechanism to track such aid (called 'De Minimis aid') and to ensure that the combined amount of De Minimis aid payments from all sources to one enterprise in any three-year period respects the 200,000 Euro ceiling. Please provide details of all other De Minimis aid which has been granted to your company within the past three years. It should be noted that a false declaration by a company resulting in the threshold of 200,000 Euro being exceeded could later give rise to the aid being recovered with interest.
A declaration as follows should be signed by the applicant:
I wish to apply for [insert name of grant/aid sought] under the De Minimis Regulation (EC) 1407/2013 of 18 December 2013. I confirm that:
the company has been granted only the following de minimis aid within the past three years (details to be supplied)
Signed for Company: Date: