The headache that has caused the lockdown in the companies that were forced to lower the shutters has no end and now the entrepreneurs are trying to take advantage of the support measures taken by the government such as the VAT freeze.
As citing businessmen, although the damage they have suffered is enormous, the specific measure of the possibility not to pay until the end of April 2021 November VAT is a breath of liquidity.
At the same time, it is clarified that those who are not able to repay the specific debt due to financial constraints will have the opportunity from next May to include the amount of VAT that remained unpaid in the special regulation of 12 interest-free installments or 24 interest rate installments 2,5%.
What does the decision provide for the "freezing" of VAT
Extended until 30-04-2021, the deadlines for payment of debts certified to the Tax Office / Audit Centers from VAT returns with the amount of tax to be paid (debit) ending or expired from 01-11-2020 until 30-11-2020 for businesses that cumulatively:
a) have active, main activity code on 20-03-2020 from those listed in the attached table, which is an integral part of this, or gross income of assets at 20-03-2020 Secondary KAD from the ones listed in the attached table, as they result from the initial income tax return 2018, which are greater than the gross income corresponding to the main CAD on 20-03-2020 and
b) their operation is suspended by order of a public authority, according to the KAD listed in the attached table.
The above debts may be included in a settlement program in accordance with the terms and conditions of article 289 of n. 4738/2020 (A’ 207), as applicable.
They are excluded from the application of this decision: a) the bodies of the General Government, as defined in par. 1 of the article 14 of n. 4270/2014, b) outside it Legal Entities under Public Law (Ν.Π.Δ.Δ.), c) the Legal Entities under Private Law (Ν.Π.Ι.Δ.) owned by the state, or in N.P.D.D.. or O.T.A.. -in the sense of achieving a state or public or local purpose, supervision, appointment and control of the majority of their Management – or are subsidized regularly, in accordance with the provisions in force, from state resources by fifty percent (50%) at least of their annual budget, d) outside it public enterprises and organizations of Chapter A.’ of n. 3429/2005 (A’ 314), regardless of whether they have been excluded from its application and e) companies falling under Chapter B.’ of the immediately above law.
For which KAD the VAT is "frozen" until the end of April
In case of a four-digit KAD, all subcategories of five digits are included, six-digit and eight-digit.
In case of six digits, all categories of eight digits are included.
47.19 Another retail trade in non-specialized stores, in addition to the operation of a grocery store in general (47.19.10.01) and Kiosk Operation (47.19.10.02)
47.41 Computer retail, regional computer and software units in specialty stores
47.42 Retail of telecommunications equipment in specialty stores
47.43 Retail sale of audio and video equipment in specialty stores
47.51 Retail of textile products in specialty stores
47.52 Retail of iron trade, paints and glass in specialty stores
47.53 Retail carpet trade, rugs and floor and wall coverings in specialty stores
47.54 Retail sale of electrical household appliances in specialty stores
47.59 Retail furniture trade, luminaires and other household items in specialty stores
47.61 Retail sale of books in specialty stores
47.62.63 Retail of paper goods,
47.63 Retail sale of music and video recordings in specialty stores
47.64 Retail sale of sports equipment in specialty stores
47.65 Retail sale of toys of all kinds in specialty stores
b Retail sale of clothing in specialized stores
47.72 Retail sale of footwear and leather goods in specialty stores
47.75 Retail sale of cosmetics and cosmetics in specialty stores, in addition to Retail Health Paper Trading, tissues, scarves and towels for facial cleansing, tablecloths and food towels, of paper (126.96.36.199)
47.76 Retail flower trade, plants, seeds, fertilizers, pets and related fodder in specialty stores, in addition to Retail sale of dried legumes, peeled, for sowing (47.76.77.02), Retail sale of agricultural seeds in small packages (47.76.77.04), Retail trade of seedlings and plants (except for ornamental plants) (47.76.77.05), Retail sale of oilseeds p.d.k.a.. (47.76.77.06), Retail sale of live plants, tubers, bulbs and roots, grafts and offshoots, mushroom fungi (47.76.77.07), Retail sale of corn for sowing (47.76.77.08), Retail sale of ceramic items used in agriculture and for the transport or packaging of goods (47.76.77.09), Retail sale of flower seeds and fruits (188.8.131.52), Retail sale of sugar beet seeds and livestock seeds (184.108.40.206), Retail sale of sunflower seeds, sesame seeds, cardamom, cramp, rapeseed and mustard, for sowing (220.127.116.11), Retail sale of vegetable seeds (18.104.22.168), Retail sale of potato seeds (22.214.171.124), Retail sale of fresh plants used mainly in perfumery, pharmaceutical or insecticide production, fungicides or for similar purposes (126.96.36.199), Retail sale of natural Christmas trees (188.8.131.52), Retail sale of plant materials p.d.k.a.. for spartan weaving, stuffing, wadding, painting or binding, plant products p.d.k.a.. (184.108.40.206), Retail sale of fertilizers and agrochemical products (47.76.78) and Retail trade of pets and pet food (47.76.79)
47.77 Retail sale of watches and jewelry in specialty stores
47.78 Another retail of new items in specialty stores, in addition to Retail of cleaning materials (47.78.84), Retail sale of petroleum fuel for domestic use, LPG, coal and timber (47.78.85), Retail and wig retail (220.127.116.11), Retail sale of raw agricultural products p.d.k.a.. (47.78.87) and Retail sale of machinery and equipment nec. (47.78.88)
47.79 Retail sale of second-hand goods in stores
47.82 Retail of textile products, clothing and footwear, in outdoor stalls and markets
47.89 Retail sale of other items on outdoor counters and markets
47.99 Other retail trade outside stores, outdoor stalls or markets, with the exception of Other retail sale of domestic oil, LPG, coal and timber outside stores, outdoor stalls or markets (47.99.85), as well as the retail trade of other standard foods nec. through vending machines (47.99.24.01), of retail of standard bakery products through vending machines (47.99.16.01), of beverage retail through vending machines (47.99.21.01) and retail of standard confectionery through vending machines (47.99.17.01)
56.10 Restaurant and mobile restaurant service activities
56.21 Feed service activities for events
56.29 Other catering services, with the exception of Meal Services provided by military canteens (56.29.20.01)
56.30 Beverage activities
59.14 Movie screening activities
71.20.14 Technical inspection services for road transport vehicles
77.21 Rental and leasing of leisure and sports goods
77.22 Rental of videocassettes and discs
77.29 Rent and lease of other personal or household goods
77.39.13 Rental and leasing services for motorcycles and caravans
77.39.19.03 Exhibition equipment rental services
79.90.32 Reservation services for conference centers and exhibition spaces
79.90.39 Event ticket booking services, entertainment and leisure services and Other booking services nec.
82.30 Organization of conferences and trade fairs
85.10 Preschool Education
85.51 Sports and recreational education
85.52 Cultural education
85.53 Activities of amateur driving schools
85.59 Other education nec.
18.104.22.168 Nutrition guidance services from non-medical specialists
88.10.11 Visiting and support services for the elderly
88.10.12 Services for day care centers for the elderly
88.91 Kindergarten and daycare activities with the exception of the Creative Employment Centers for children and people with disabilities (ΚΔΑΠΜΕΑ) (88.91.12) and infant care services (ΚΑΔ 88.91.13.03)
90.01 Performing Arts
90.02 Support activities for the performing arts
90.03.11.04 Orchestrator services
90.03.11.07 Composer services
90.03.11.17 Choreographer services
90.03.11.18 Choir services
90.04 Operation of spectacle halls and related activities
91.01 Library and archive activities
91.02 Museum activities
91.03 Operation of historic sites and buildings and similar attractions
91.04 Botanical and zoological activities and natural habitats
92.00 Gambling and betting other than live gambling services (on-line) connection (92.00.14), Live betting services (on-line) connection (92.00.21)
93.11 Operation of sports facilities
93.12 Activities of sports clubs
93.13 Fitness facilities
93.19 Other sports activities , with the exception of services related to the training of pets, for hunting and related activities (93.19.13.03)
93.21 Activities of amusement parks and other theme parks
93.29 Other fun and entertainment activities
94.99.16 Services provided by cultural and entertainment associations
96.02 Hairdressing activities, barbershops and beauty salons
96.04 Physical wellness activities
96.09.19.06 Dating or dating services
96.09.19.08 Shoe polishing services
96.09.19.09 Tattoo services (tattoo)
96.09.19.12 Prostitute services
96.09.19.16 Church decoration services, halls etc. (for weddings, baptisms, funerals and other events)
96.09.19.17 Body skin piercing services (piercing)
Retail stores operating under cooperation agreements of all "in-store" retail stores (shops-in a-shop), located in discount stores (outlet), shopping malls or discount villages, excluding supermarkets and pharmacies provided they have independent entrance for consumers.