De minimis aid and BDO - when can it be used and what must be reported?

The most important thing to get right from the start is simple: de minimis aid is not a separate BDO module or „relief for just having a BDO number”. In practice, the topic of de minimis aid arises when an entrepreneur is subject to specific environmental obligations, most often related to a product fee, and benefits from an exemption provided for in a specific sectoral law. In such cases, the BDO acts as a system through which the entrepreneur reports and shows data, while the basis for the aid itself arises from the substantive legislation on the type of products or packaging in question. This is the reason why so many companies mistakenly look for a „de minimis aid application in BDO”, when in fact it is necessary to establish first, whether the environmental obligation in question allows such an exemption at all.

When does de minimis aid arise with environmental obligations?

In practice, this is most often the case when specific legislation provides for the possibility of exemption from part of the financial burden and the value of this benefit is treated as de minimis aid. Official acts related to environmental obligations show explicitly that the value of the de minimis aid corresponds to the value of the exemption from the product charge. This means that the entrepreneur does not get a „subsidy to BDO”, but rather benefits from a specific financial preference related to the non-fulfilment or a particular way of fulfilling a statutory obligation. From the point of view of the company's practice, the most important question is therefore not the mere one of „whether I am in BDO”, but rather „whether the regulations for my product category provide for de minimis aid and whether I meet the conditions for its admissibility”.

What do BDO and the annual report have to do with it?

BDO matters because it is through this system that the entrepreneur submits the annual report on products, packaging and the management of waste arising therefrom, and in this report shows, among other things, the product fee payable. The official service on Biznes.gov.pl confirms that such a report is submitted electronically to the 15 March for the previous calendar year. This means that even if a company benefits from de minimis environmental relief, the topic still comes back later at the stage of correctly accounting for the data in BDO. In practice, the biggest mistake is that the company focuses on the relief or exemption itself, rather than sorting out the data needed to correctly show the obligation and its settlement in the report. And it is this report that is later one of the key points of formal control.

What conditions must be checked before a company can claim de minimis aid?

Firstly, you need to check whether the environmental law in question provides for de minimis aid for a particular obligation at all. Secondly, you need to verify whether the entrepreneur falls within the current aid limits. According to the current EU regulation, the general de minimis limit is EUR 300 000 over a period of 3 years for one enterprise. Thirdly, it is necessary to take care of a set of documents confirming the admissibility of the aid, as the sectoral regulations regularly require the submission of certificates, statements and information necessary for the assessment of this aid. In practice, this means that de minimis aid in environmental matters is not a simple „tick” in the BDO system, but an element of settlement that must be based on the correct legal basis, aid limit and correctly collected documentation.

Frequently asked questions

If you want to check whether de minimis aid in your company can legally be taken into account in the obligations cleared by BDO, Ekopro Group provides assistance. On a day-to-day basis, we support entrepreneurs in topics related to BDO, product fee, reporting, packaging obligations and correct accounting for environmental relief and exemptions. Feel free to contact us we will help you determine whether de minimis aid applies to your business and how to record and report it safely.