Regulation (EU) No 1408/2013 lays down the rules regarding small-scale (known as de minimis) aid given to businesses involved in the primary production of agricultural products, such as live animals, fruits, and vegetables. This regulation specifies the conditions under which small amounts of aid are not deemed State aid under Article 107(1) of the Treaty on the Functioning of the European Union, thereby eliminating the need for notification to the European Commission. 

The regulation defines thresholds and conditions for aid to ensure it does not distort trade or competition within the single market. It excludes aid linked to product prices, quantities, exports to non-EU countries, or reliance on domestic goods.
Member States are required to ensure transparency by defining aid as a gross cash grant or its equivalent for subsidized loans and guarantees, maintain records for at least 10 years, and furnish any information requested by the Commission.

Recent amendments introduced by Regulation (EU) 2024/3118 permit Member States to raise the aid ceiling for a single company over a three-year period to €50,000. They also increase the national caps from 1.5% to 2% of the national agricultural output value, with the reference period extended to 2012–2023, to reflect the growing value of agricultural production. The sectorial cap, limiting aid to no more than 50% of the national cap for the same product sector, has been abolished. From 1 January 2027, a mandatory central register of de minimis aid will be introduced at the national or EU level to minimize administrative burdens and enhance transparency.

• Regulation (EU) No 1408/2013 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid in the agriculture sector

• Regulation (EU) 2024/3118 amending Regulation (EU) No 1408/2013 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid in the agriculture sector