Tax optimization - de minimis relief


Many entrepreneurs are not aware that in certain cases they can benefit from de minimis aid. Chapter 7a of the Tax Code provides for assistance to companies in the field of various tax reliefs. It usually consists in taking advantage of the possibility of postponing the payment of the tax or dividing it into installments, but in some cases it is also possible to write it off completely. Check how tax optimization should be carried out in the company!

De minimis aid - applications available

If the entrepreneur has the opportunity to benefit from the aid in question, then he should submit an appropriate application with a request for:

  • deferring the tax payment date,
  • spreading the payment of tax into installments,
  • deferment of payment of overdue tax together with interest for late payment or interest specified in the decision,
  • spreading the payment of overdue tax in installments together with interest for late payment or interest specified in the decision,
  • remission of all or part of the outstanding tax and interest on arrears or prolongation fees.

When is it possible to take advantage of the de minimis relief?

Granting the described reliefs is applied only in exceptional situations, justified by an important interest of the taxpayer or the public interest. An important interest of the taxpayer is considered to be a situation when he is not able to settle the tax liabilities arisen on an ongoing basis or to pay off debts, and this is caused by extraordinary and random events. On the other hand, the criterion of public interest is assessed through the prism of common values, e.g. job protection.

In the event of applying for the cancellation of unpaid tax arrears, it is important to justify the submitted application. The tax office does not often agree to a complete write-off, as it is associated with a reduction of budget revenues. Therefore, the statement that the company's financial problems are caused by the economic crisis will not be enough for the tax authorities. Officials support administrative courts, which claim that the taxpayer bears the risk of economic activity, so when deciding to start a business, he should take into account changes in the economic situation, demand and supply, or, for example, a temporary loss of financial liquidity.


Despite submitting an application for a de minimis relief, the enforcement proceedings are not suspended.


Art. 67b of the Tax Ordinance states that entrepreneurs may receive a tax relief:

1) which do not constitute state aid;
2) which constitute de minimis aid - to the extent and on the terms specifiedin directly applicable acts of Community law concerningaid under the de minimis rule;
3) which constitute state aid:

a) granted to make good the damage caused by natural disastersnatural or other extraordinary events,
(b) for the purpose of preventing or eliminating major disturbancesin a cross-sectoral economy,
c) provided to support domestic operating entrepreneursas part of an economic venture undertaken in the interestEuropean,
d) provided to promote and support culture and heritagenational, science and education,
(e) as compensation for the provision of general serviceseconomic interest entrusted on the basis of separateregulations,
f) for training,
g) for employment,
h) for the development of small and medium-sized enterprises,
i) for restructuring,
j) for environmental protection,
k) for research and development,
l) regional,
m) granted for other purposes specified pursuant to § 6 by the CouncilMinisters.

Tax optimization - de minimis aid

The value of de minimis aid may not exceed the equivalent of EUR 200,000 gross in the last 3 tax years. For entities conducting economic activity in the road transport sector, this aid may not exceed EUR 100,000 gross. For entities from the field of road passenger transport, the amount of support has been increased to EUR 200,000. When calculating the limit, the current tax year and the two years preceding it are always taken into account.

De minimis relief is not granted to entrepreneurs who are in a difficult economic situation within the meaning of the "Community guidelines on state aid for rescuing and restructuring enterprises in difficulty". A firm in difficulty is considered to be one that is unable to contain the irreversible losses that will lead to its disappearance from the market in a short time.

The discussed rules for granting de minimis relief are not applied to agriculture, fisheries and aquaculture. Support under de minimis aid may be provided for the coal sector.

The obligation of an entrepreneur applying for a tax relief is to attach to the application certificates of aid already received in the current year and in the 2 years preceding the current year - about the amount of aid that was granted in this period or about not receiving aid in this period. The certificate may be the decision of the head of the tax office to grant aid. Additionally, the entrepreneur should submit, in the form of an official form, information on the economic situation of the company - business activity.

The submission of the application is tantamount to initiating the tax procedure for granting the aid. The decision should be issued within a month. Only in exceptional cases may officials extend the waiting time for a decision to two months. The entrepreneur has the right to appeal against the unfavorable decision of the office to the tax chamber. If this does not achieve the intended purpose, he may bring a complaint to the provincial administrative court.