Deadline until 19 Businesses and freelancers have to apply for a refundable advance in April 7 as provided for in the Ministerial Decree published in the Government Gazette.
They have the right to express interest:
- The Municipal Water Supply and Sewerage Companies (Δ.Ε.Υ.Α.), the Port Organizations and the companies of the Local Authorities that are active in the sectors "Ski center services" (ΚΑΔ 93.29.19.07) and "Services of therapeutic baths and thermal springs" (ΚΑΔ 96.04.10.04).
- Private companies of all legal forms, including individual, as well as non-profit companies subject to VAT, which have their registered office or permanent establishment in Greece and operate legally, regardless of Activity Code Number (ΚΑΔ).
On the contrary, the following are excluded:
- Επιχειρήσεις που απασχολούσαν περισσότερους από χίλιους εργαζόμενους με σχέση εξαρτημένης εργασίας κατά την 1η Μαρτίου 2021,
- Businesses that have been inactive since January 1st 2020 and after, as it results from the data kept in the tax Register of AADE or from the submission of zero VAT returns as’ throughout this period,
- Public entities (Ν.Π.Δ.Δ.) and Legal Entities under Private Law (Ν.Π.Ι.Δ) which are purely municipal, inter-municipal, inter-communal, inter-district, community and prefectural enterprises, municipal utilities, municipal cooperatives, building management persons associations, fundraising committees, European economic groups, joint ventures, international organizations and political parties,
- Businesses that are not required to maintain and issue accounting records,
- Επιχειρήσεις που έχουν κάνει έναρξη εργασιών μετά την 1η Φεβρουαρίου 2021.
- According to the decision, οι ενδιαφερόμενες επιχειρήσεις υποβάλλουν στην πλατφόρμα “myBusinessSupport” τα κατωτέρω στοιχεία για τους μήνες Ιανουάριο έως και Δεκέμβριο 2020, καθώς και για τους μήνες Ιανουάριο 2021 until March 2021:
- Businesses subject to VAT, complete the VAT turnover (code. 312 of the VAT return) separately for each month.
- Businesses not subject to VAT, exempt and special VAT schemes, complete: a) the gross income separately for each month, b) total gross revenue (code. 047 of form E3) of the tax year 2019, c) the total expenses of the tax year 2019. The total cost is determined by the code 580 of form E3, decreasing by code 581 (benefits to employees) and by password 585 (various operating expenses) in the part relating to the rental expenses of the business.
Additionally, pre – the data available to AADE based on the statements are completed (VAT or Income) of the companies concerned.
These details may not be modified by the company after their finalization, με εξαίρεση τα στοιχεία των μηνών Ιανουαρίου, February and March 2021, which can be modified until the deadline for submission of expressions of interest, that is, until 19 April.
The data completed by the company are verified by the VAT and Income declarations, in the respective tax years, when they are submitted.