De minimis aid

In the Official Gazette no.191 of 7 March 2023 was published Order no.401/2023 of the Minister of European Investment and Projects for the approval of the de minimis aid scheme “Digitization of SMEs – grant of up to 100,000 euros per enterprise to support SMEs in the adoption of digital technologies”, related to the National Recovery and Resilience Plan, pillar III.

Thus, according to the normative act, small and medium-sized enterprises (SMEs), including micro-enterprises, can apply for a de minimis grant of up to 100,000 euros to digitize their own activity, between 15 February and 30 June 2023, according to the Ministry of Investment and European Projects (MIPE).

Please note that the grants for the digitisation of SMEs are foreseen by MIPE Order 3.185/2022, the related timetable having been recently adjusted by the Ministry through Order 221/2023.

Basically, the aid scheme financed by the National Recovery and Resilience Plan, for which applications are made online in a dedicated application, provides the following updated calendar:

 

  • Submission of projects:                 15 February   – 30 June         2023

(initially 1 February – 31 March);

  • project evaluation phase:        3 July            – 16 August      2023;
  • first contract signature phase: 15 September – 15 October     2023;
  • second contract signature phase: 15 October – 15 November 2023.

 

With funding of up to €100,000, SMEs (IMM) can digitise by:

 

  • ICT (information and communication technology) hardware purchases;
  • procurement of automation and robotics equipment for technology flows, integrated with digital solutions;
  • development and/or adaptation of software applications/licenses, including RPA (robotic process automation) software solutions;
  • acquisition of blockchain technologies;
  • docurement of artificial intelligence, machine learning, augmented reality, virtual reality systems;
  • acquisition of a presentation website;
  • acquisition of cloud and IoT (internet of things) services;
  • training of staff who will use the ICT equipment;
  • consultancy/analysis to identify technical solutions needed by SMEs, etc.

 

The scheme applies to companies that fall into the SME (IMM) category and have their registered office in Romania.

 

This scheme does not apply in the following situations:

 

  • aid granted to enterprises operating in the fisheries and aquaculture sectors covered by Council Regulation (EC) No 104/2000 of 17 December 1999 on the common organisation of the markets in fishery and aquaculture products;
  • aid granted to enterprises active in the primary production of agricultural products;
  • aid granted to undertakings active in the processing and marketing of agricultural products in the following cases:

 

  • where the amount of aid is established on the basis of the price or quantity of the products concerned purchased from primary producers or placed on the market by the undertakings concerned;
  • where the aid is conditional on being partly or entirely transferred to primary producers;

 

  • aid to export-related activities to third countries or Member States, namely aid directly linked to the quantities exported, aid to the establishment and operation of a distribution network or to other current expenditure linked to the export activity;
  • aid contingent upon the use of domestic over imported products;
  • aid granted for the purchase of goods road transport vehicles; g) enterprises which are found to have carried out in the last fiscal year authorised activities (as shown in the financial statements for 2022) in the following CAEN classes:

 

  • 5829 – Editing activities of other software products;
  • 6201 – Custom software development activities (client-oriented software);
  • 6202 – Information technology consultancy activities;
  • 6203 – Management and operation of computer equipment;
  • 6209 – Other information technology service activities;
  • 6311 – Data processing, web page administration and related activities;
  • 6312 – Web portal activities;
  • 6399 – Other information service activities n.e.c.

 

Thus, an applicant who carries out its activity in both eligible and ineligible sectors/areas may receive funding for the eligible area of activity, provided that it submits accounting documents certifying the separation of these activities.

Accounting documents on the separation of activities shall be submitted both with the transfer applications and each year during the sustainability period and shall be submitted together with the annual sustainability report.

 

Please note that the amount of de minimis aid is between:

 

  • 000 and 30.000 euro for microenterprises;
  • 000 and 50.000 euro for small enterprises;
  • 000 and 100.000 euro for medium-sized enterprise.

 

The de minimis aid in euro is calculated in lei at the InforEuro exchange rate valid on the date of signing the financing contract. The aid intensity, which represents the gross amount of aid expressed as a percentage of eligible costs, before deduction of taxes or other charges, is 90% for all types of beneficiaries.

For the granting of de minimis aid under the scheme, activities aimed at digitisation of SMEs through the use of information and communication technology are eligible and comply with the eligibility conditions of this scheme.

We underline that, in order to benefit from funding under this scheme, certain categories of entities must submit a report prepared by an accountant, be companies established before 2022, not have had their activity interrupted or suspended in 2022 or not have financial problems.