
The authors aim to determine whether de minimis aid and de minimis aid in agriculture is used by cooperatives in the agri-food sector – and if so, which one they benefit from; and whether the rules for granting the aid are beneficial for these entities. They also want to make a detailed assessment of de minimis aid granted in a selected industry, i.e., in dairy cooperatives, based on an analysis of data from the SUDOP database (Public Aid Data Sharing System). The de minimis aid formula is connected to membership in the European Union and constitutes a special category of support granted by the state. The authors open the paper by presenting general characteristics of de minimis aid and de minimis aid in agriculture. Then, they show detailed examples of aid established in various legal acts addressed to all entrepreneurs, including cooperatives. Then they focus on aid under de minimis formula dedicated only to farmers’ and social cooperatives. Finally, they present the issue of de minimis aid for dairy cooperatives in practice. In th summary, the authors state, inter alia, that cooperatives operating in the agri-food industry benefit from various types of de minimis aid and de minimis aid in agriculture. For some of them, especially the smaller ones, it is an additional and important source of financial support. The legislator increasingly considers the socio-economic importance of cooperative entities by introducing de minimis and de minimis aid in agriculture only for social cooperatives or farmers’ cooperatives. Such activities should be assessed positively, and they are in line with the European Union’s intention to create appropriate conditions for the promotion of the cooperative model, including financial support.