Published: 05.01.2026.

To ensure accounting of state aid granted under de minimis aid regulations, a centralized electronic register – De minimis Aid Accounting System (hereinafter – the System) – has been introduced in Latvia since 01.07.2019.

There are Cabinet Regulations No. 715 of 21 November 2018 “Procedure for Accounting and Granting De Minimis Aid” that describes the accounting process of de minimis aid in Latvia in more detail. (and additional information on state aid monitoring system in Latvia can be found here).

There are four de minimis aid regulations in force at this moment in the EU:

The System covers de minimis aid granted under all four de minimis aid regulations listed above.

About access to the System:

  • de minimis aid applicants or de minimis aid recipients access the System using the authorization and authentication option offered by the State Revenue Service Electronic declaration system (hereinafter – EDS). User rights management can be performed in the EDS. After the EDS user (person) is authorized, the system checks whether the person can represent only themselves as a taxpayer – a natural person – or also another legal entity. Once authorized in the EDS, the applicant must select “De minimis” under the section “Citas sistēmas” (“Other systems”).
  • de minimis aid grantors and representatives of state aid monitoring authorities access the System at https://deminimis.fm.gov.lv/ using the user rights granted by the Ministry of Finance. User rights are granted in accordance with the national regulation (Cabinet Regulations).

About the use of the System:

If planning to apply for de minimis aid, an aid applicant is required to prepare and approve the de minimis form in the System. This can be done in the “Veidlapas” (“Forms”) section by clicking the “Jauna veidlapa” (“New Form”) button and answering the questions included in the de minimis form. In the form the aid applicant provides information on its single undertaking; mergers, acquisitions and divisions over last 3 years; and the System inserts in the form de minimis aid granted to the entities listed as part of single undertaking. The system can automatically insert the data because all de minimis aid granted has to be inserted in the system by aid grantors within one working day after granting the aid, as asked by the national regulation (Cabinet Regulations).

Please note that the de minimis System has been established to ensure the accounting of granted de minimis aid. The System is not intended for submitting applications for aid. Also, the Ministry of Finance is not the aid provider, but merely the administrator of the System.
In the meanwhile, the application for the aid is done in the order the aid grantor has foreseen it and outlined in the aid program. The list of current aid programs that award aid as de minimis aid is found here (in Latvian). Please, contact the respective aid grantors indicated in the table to find more information about the respective aid programs.

Data in the System:

Data on the de minimis aid granted can be found in Open Data portal and here (in Latvian). Frequently asked questions and other relevant information on the System can also be found here (in Latvian).

Contacts:

If there are questions regarding the System, please contact us: deminimisIS@fm.gov.lv.