Abstract: In this article we aim to highlight the activities that fall under the scope of the de minimis aid scheme “Aid for the establishment of social enterprises” and those for which the scheme is not applicable, the certification requirements for social enterprises, the necessary elements of a business plan, but also the underlying principles of its selection, the eligible expenses and the reasons for fully or partially reimbursing the de minimis aid. It is mandatory for all these facts to be known by all those involved in order to prevent any departure from the regulation in this field.