The special purpose compensation for the support of the companies due to the appearance and spread of the coronavirus COVID-19, for the month of August 2020 includes a relevant JMC of the Ministries of Finance and Development. The application for compensation is submitted electronically up to 2 November 2020, on the online platform of AADE "myBusinessSupport".
Beneficiaries of special purpose compensation, are the self-employed and the self-employed, the owners of sole proprietorships, the companies of civil or inheritance law of a speculative nature with the exception of the companies of hereditary partners Ltd., as well as companies in the form of general arrangements, heterotrhythmic, limited liability companies and private capital companies (IKE), except for public limited companies, which do not employ workers or employ up to twenty (20) employees, have their headquarters or permanent establishment in Greece.
Special purpose compensation
1. Special purpose compensation of five hundred and thirty-four is paid (534) to the beneficiaries of Article 2, who have been financially affected by the outbreak and spread of COVID-19 coronavirus and for whom special and extraordinary measures have been taken to prohibit or suspend operation for preventive or repressive reasons related to COVID-19 coronavirus in August 2020.
2. The compensation of the previous paragraph is tax-free, inseparable and unrestricted in the hands of the State or third parties, by way of derogation from any general and specific provision, not subject to any reservation, end or contribution, is not committed and is not offset by confirmed debts to the tax administration and the State in general, the municipalities, the regions, insurance funds or credit institutions.
3. The compensation of par. 1 granted on the basis of sub-items C(2020) 1863/19.03.2020 Communication from the European Commission (EU) "Provisional framework for State aid measures to support the economy during the current outbreak of COVID-19", as amended and in force by the Department in particular 3.10 her.
Beneficiaries of special purpose compensation
Beneficiaries of special purpose compensation, are the self-employed and the self-employed, as defined in the article 2 of n. 4387/2016 (A’ 85), as replaced by the article 22 of n. 4670/2020 (A’ 43), the owners of sole proprietorships, the companies of civil or inheritance law of a speculative nature with the exception of the companies of hereditary partners Ltd., as well as companies in the form of general arrangements, heterotrhythmic, limited liability companies and private capital companies (IKE), except for public limited companies, which do not employ workers or employ up to twenty (20) employees, have their headquarters or permanent establishment in Greece, cat’ article 4 of the Income Tax Code (Κ.Φ.Ε.) and the Double Taxation Avoidance Agreements ratified by Greece and in force, provided they have an active main Activity Code Number (ΚΑΔ) at 20.03.2020, one of the ones described in the attached table, which is an integral part of this, or whose gross income is active at 20.03.2020 Secondary KAD from the ones described in the attached table, as they result from the initial income tax return 2018, are greater than the gross income corresponding to the main KAD in 20.03.2020.
Conditions of entitlement to special purpose compensation
Compensation for special purpose is paid under the following conditions which must be met cumulatively:
a) The company has submitted until March 20th 2020 income tax return for the tax year 2018, with an amount of gross income (code. 047 of statement E3) greater than zero. Extremely, for businesses starting after October 1st 2018 their gross income is not required to be greater than zero.
b) The company has submitted until the entry into force of this decision all VAT returns for the period from 1 January 2018 until August 31st 2020.
c) The company has not been idle since April 1st 2019 and after, as it appears from the data kept in the tax register of the Independent Public Revenue Authority (ΑΑΔΕ) or by failing to submit zero VAT returns, until the entry into force of this Decision, καθ’ throughout the period from 1 April 2019 until August 31st 2020.
d) The use of the company's VAT number for conducting intra-Community transactions has not been suspended in accordance with the Decision GGDE POL. 1200/2015, as amended and in force (missing dealer), as it results from the tax register of AADE.
e) For a company that carries out VAT-exempt operations (outflows) without the right to deduct and exempt VAT (outflows) with the right to deduct from April 1 2019 and has subsequently carried out VAT-exempt transactions (outflows) without the right to deduct or exempt from VAT with the right to deduct, which are included in the VAT return on the code 310 and 349 respectively, at the time of submission of the application to have modified the statements of VAT for periods from April 1 2019 and after, including them, in the codes 310, 311, 312 and 349, amounts relating to the above exempt and unenforceable or discounted transactions (outflows).
Procedure for submitting and granting compensation
1. The application for compensation is submitted electronically up to 2 November 2020, on the online platform of AADE "myBusinessSupport".
2. The application contains all the necessary information to check the fulfillment of the conditions of the articles 2 and 3 of the present and holds the position of responsible statement of n. 1599/1986, which states that:
a) the beneficiary does not employ employees or employs up to twenty (20) employees or is self-employed or self-employed,
b) the other conditions of the articles are met 2 and 3 of this.
3. The special purpose compensation is paid to the IBAN bank account of the beneficiary company declared in the Personalized Information of TAXISnet of AADE.
4. The applicant company is digitally informed by AADE regarding the approval or rejection of its application. The requesting company may submit
on the myBusinessSupport platform request a review, within five (5) working days from the date of receipt of the above information. The competent service of par. 1 of the article 5 responds to the review request, based on the data and information requested and received by AADE, according to the article 5 of this Decision.
Specific funding issues
1. Beneficiary, within the meaning of the Rules of Procedure 1303/2013 (OJ L 347 of 20.12.13), for the purposes of this action, is the General Directorate of Financial Services of the Ministry of Finance.
2. The financing of this special allowance is part of the action announced by the’ No. 41787/27.4.2020 decision of the Deputy Minister of Development and Investment “Announcement of the action “Special purpose compensation for business support due to the appearance and spread of COVID-19″» (B’ 1612).
3. For the procedure of granting the special compensation from the Public Investment Program (PDE) and in particular the process of transferring the relevant amounts from the EDP and their payment, the provisions of the points apply 7 until 10 of the sub’ No. 41787/27.4.2020 decision of the Deputy Minister of Development and Investment (B’ 1612).
4. The General Directorate of Financial Services of the Ministry of Finance is obliged:
a) Gather the information needed to submit the annual reports to the European Commission as set out in 87 of the Temporary Framework.
b) To keep for ten (10) years, from the date of payment of the aid, detailed records regarding the granting of aid falling within the scope of this Decision, which include all the elements (supporting documents and documents) necessary to certify compliance with this condition by any competent national or European audit body. The above data and supporting documents are kept either in the form of originals, or copies of the originals or to commonly accepted data carriers, including electronic versions of the original documents or documents available only in electronic form.
c) To take any other action arising from its role as the "beneficiary" of the action, as described in the relevant accession decision.
d) Forward data containing suspected fraud to the competent authorities, in the context of National and European Anti-Fraud Policy in structural actions. A detailed report on "Fighting fraud in structural actions" can be found on the NSRF website (www.espa.gr) and specifically in the link https://www.espa.gr/el/Pages/staticAntiFraudPolicy.aspx.
e) To accept its inclusion in the list of acts of the OP. published by the relevant ESA on the web portals www.ependyseis.gr,www.espa.gr, as provided in Article 115 and in Annex XII of Kan. 1303/2013, and to which they refer: the name of the beneficiary and the deed, summary of the act, date of commencement of the transaction, final date of operation, total eligible cost, co-financing rate, postal code or other appropriate indication of location, country, name of the intervention category of the operation.
f) To receive all the information and publicity days provided in Annex XII of the Regulation 1303/2013 and in particular:
aa) to inform the public about the support it has received from the Funds:
i) providing on its website, if it exists, brief description of the operation, proportional to the level of support, which sets out its objectives and results and highlights financial assistance from the Union,
ii) placing at least one poster with information about the project (minimum size A3), which includes financial assistance from the Union, in a place easily visible to the public, such as entering a building,
BB) ensure that recipients of aid are in practice informed of NSRF funding (European social fund).
5. AADE is obliged to make available the service of par. 1 any information required relating to the implementation of this Decision.
Obligations of recipients of the aid
1. The recipients of the compensation are obliged to submit to the competent bodies any relevant information, document or other information requested of them, to ensure the ability to evaluate and evaluate the Action.
2. In case of non-compliance with the terms hereof or submission of false information, the compensation is refundable according to the existing provisions.
TABLE OF ACTIVITY CODE NUMBERS
A table with the Activity Code is given (ΚΑΔ) of the branches affected in August 2020 and fall par. 1 of the article 1. In case of a four-digit KAD, all subcategories of five digits are included, six-digit and eight-digit, other than those covered by the said exceptions.
Canteen Meals & Drinks in Open Elderly Care Centers (ΚΑΠΗ)
Services provided by Open Elderly Protection Centers (ΚΑΠΗ), except:
– social services without accommodation for the elderly and disabled (88.10.10),
– visiting and support services for the elderly (88.10.11),
– vocational rehabilitation services for people with disabilities (88.10.13),
– visitation and support services for people with disabilities (88.10.14), the services provided in orphanage facilities
Table gambling services
Disco services (without offering drinks or food)