De minimis support 

More detailed information on De Minimis support can be found in the publication of Ministry of Economic Affairs and Employment of Finland (in Finnish).

De minimis support shall not finance:

  • Road freight transport: aid for the purchase of vehicles for the carriage of goods
  • Export promotion or export volume support: Examples include support for the establishment and operation of a distribution network and for the running costs of export marketing or other export activities within or outside the EU. However, aid may also be granted, within these limits, to the exporting company.
  • The implementation of e-commerce, which is considered to be financing a distribution network, which is prohibited by the de minimis Regulation. A company can finance e-commerce related issues with de minimis support, if these issues are new to the company.
  • Activities favoring domestic products over imported products.
  • Support to a company in difficulty: if the support is in the form of a loan or guarantee. By contrast, other types of support, such as direct grants, may in principle be granted as a ‘de minimis’ support to a firm in difficulty, except in the case of an ERDF co-financed project.


The City of Porvoo Business Voucher is subject to de minimis conditions under Regulation (EU) No 1407/2013 of the European Commission.

The total amount of de minimis support granted to any one company shall not exceed EUR 200,000 over the current and previous two tax years. At group level, parent companies and subsidiaries are considered to be a single company within the meaning of Article 2 (2) of the European Commission Regulation and their subsidies are aggregated.

All subsidies received from different authorities (eg municipalities, provincial federations, ministries, subordinate authorities such as Finnvera plc, ELY Centers and Business Finland (formerly Tekes)) granted by the authority on a de minimis basis are taken into account.

It is up to the company to monitor the amount of de minimis support it receives and to notify it when applying for new support.

The amount of support granted each year, ie the date on which the company was legally entitled to receive the aid, is included. It does not matter when the aid is applied for or paid.