The decision of the Ministry of Finance on the way of granting the heating allowance for the winter period was published in the Official Gazette 2020/2021 to the beneficiaries. The decision states, inter alia, the following:
2. The allowance is granted to the above natural persons, for the consumption of subsidized heating fuels, for the properties they use as their main residence at the time of submitting the application, whether they are rented or are free of charge or are privately owned. Especially for the granting of heating allowance to the consumers of firewood and biomass (pellet) an additional condition is that the property is located in a settlement with a population equal to or less than 2.500 residents and the corresponding subsidy rate should be equal to or greater than 0,8.
3. They are excluded from the grant:
a) The natural persons, which are declared in the Personal Income Tax Return as dependent members of the taxpayer according to article 11 of n. 4172/2013.
b) The natural persons, which state in the Personal Income Tax Return that they are hosted.
c) The natural persons that fall under the luxury living tax as well as the natural persons that have E.I.X.. cars more than two (2) or co-ownership rates, on E.I.X.. cars, which (percentages) sums correspond to more than two (2) cars, including those in voluntary immobility. E.I.X. are not included. cars in forced immobility, which refers to cases of destruction or theft.
d) Natural persons for their professional housing.
e) The institutions, organizations and all kinds of legal entities of non-profit or non-profit nature or legal entities.
f) Foreign tax residents, who are required to file an income tax return in Greece, as well as their spouse or part of a cohabitation agreement with them.
Especially, to identify the exceptions to the above (b) case, the data of the Personal Income Tax return of the tax year are used 2020, while for the determination of the exceptions of the other cases of the tax year 2019 and other sources.
2.Criteria for granting the heating allowance
The natural persons of the article 1 of the present are entitled to a heating allowance, provided they meet the following criteria:
Their annual total family income taken into account for the imposition of the special solidarity contribution of article 43A of law. 4172/2013, regardless of its source, amounts to 12.000 euros for a single person liable or liable in a widowed or divorced state and 20.000 for a married taxpayer or married parties or parties to a cohabitation agreement who file a separate tax return under the. BB’ of approx. f’ of par. 4 of the article 67 of n. 4172/2013 (legal aid or bankruptcy), or married people who file a tax return based on approx. b’ of par. 4 of the article 67 of n. 4172/2013 or natural persons who have entered into a cohabitation agreement and have filed a joint tax return without children, which is increased by 2.000 euros for each child. Similarly, for the single parent family the above income amounts to 22.000 euro, which is increased by 2.000 euros for each child after the first.
To determine marital status, the number of children as well as the income criteria, the data of the Personal Income Tax Return are used, of the tax year 2019. If the spouses file a separate declaration, the largest of the number of children declared to one of the two is taken. (2) statements.
The data of the same declaration is also used in the cases of divorced or divorced spouses or natural persons who have entered into a cohabitation agreement as well as the married or parties to a cohabitation agreement who submit a separate tax return under the. BB’ of approx. of par. 4 of the article 67 of n. 4172/2013 or married people who file a tax return based on approx. b’ of par. 4 of the article 67 of n. 4172/2013.
b. Real estate:
The total value of the real estate, as it is determined for the calculation of the additional EN.F.IA., which results from the act of administrative determination EN.F.IA.. of the year 2020, liable, spouse or party to a cohabitation agreement and dependents, according to K.F.E., children, listed in the income tax return for the tax year 2019, not to exceed the amount of 130.000 euros for singles, the debtors in a state of widowhood or in separation and the amount of 250.000 euros for married or cohabiting parties and single-parent families.
3.Determining the amount of the allowance
The data of the municipalities and settlements of the Greek Territory will be used for the granting of the heating allowance., as set out in the Annex annexed herein to form an integral part thereof., based on the calculation of grade days, which are an indicator of the harshness of the climate of an area and are used to calculate the heating loads of a building and the energy consumption required to heat it..
Each beneficiary is granted an allowance for the purchase of the subsidized heating fuels hereby, the amount of which will be determined by a similar decision, which will be issued after the deadline for submission of expression of interest of the article 4 of this, multiplied by the subsidy rate per settlement in which the main residence is located, as specified in the Annex hereto and incremented by 10% for each dependent child of the beneficiary. The allowance that will result from the above cannot be less than the amount of eighty (80) not exceed six hundred and fifty euros (650) euro.
The allowance is granted on the condition that the beneficiary makes purchases of the subsidized types of heating fuels with a value greater than or equal to twice the above eligible allowance., from October 1st 2020 until 28 February 2021 and especially for heating oil from 15 October 2020 the date on which its disposal begins. In case the purchase value falls below the above limit, the beneficiary receives an allowance equal to half (1/2) the value of purchases made during the same period.
Especially for heating oil purchases, the value corresponds to the calculated based on the defined herein, price per liter.
The price is set to determine the value of internal combustion heating oil markets 0,80 euros per liter.
It is clarified that for the cases of settlements that may not be included in the Annex, for the application of the subsidy rate will be taken the Average Subsidy Rate of the Postal Code to which the settlement belongs. Respectively, for cases where a Postal Code may not be included in the Annex, for the application of the subsidy rate will be taken the Average Subsidy Rate of the Municipality to which the settlement belongs. The Average Grant Rate of the Municipality will also be taken into account in cases where there is no settlement within the limits of the respective Postal Code.
4.Procedure for submitting an expression of interest for the granting of the allowance to beneficiaries
1. Allowance is granted to natural persons of par. 1 and 2 of the article 1 of this, following a relevant request for expression of interest duly submitted in accordance with the provisions of paragraph. 2 of this article, until 11 January 2021.
2. a) Interested parties submit an expression of interest through an application on TAXISnet, to be included in the Register of Beneficiaries of the heating allowance.
The following information shall be indicated on a case-by-case basis:
– the Tax Registration number of the applicant - obligated tax return,
– his name,
– the number of his dependent children,
– the electricity supply number of the property of the main residence,
– the postal address corresponding to the specific power supply,
– if the residence is privately owned, rented or granted free of charge as well as the TIN. of the lessor or the freeor,
– the square meters of main areas of the main residence at the time of application,
– the indication if it is an apartment building,
– the type of heating fuel desired to be subsidized (each beneficiary is entitled to a subsidy for only one type of heating fuel),
– his contact details (email adress, mobile or landline number).
Before finalizing the request for expression of interest, in the personalized information of TAXISnet the IBAN account number must have been declared, which belongs to the beneficiary and to whom the amount of the allowance is to be credited.
For other fuels, excluding heating oil, is additionally submitted by the above deadline for expression of interest, the number of receipts for the purchase of fuel items invoiced from 1 October 2020 until 31 December 2020, the amount / value of the transaction, the Tax Registration Number and the name of the company – seller of heating fuels. In case the beneficiaries pay for the heating through utilities, then it is registered, in addition to the above, and the number of utility bills or, alternatively, the number on the payment notice (if a proof of payment has not already been issued at the time of application), the Tax Registration Number of the administrator or the person representing the apartment building or the management company of the apartment building as well as the amount corresponding to the beneficiary.
b) At the same time, the managers or the representatives of the apartment buildings or the management companies of the apartment buildings, indicate in the application the following elements:
– the tax Identification number of the administrator or the person representing the apartment building or the management company of the apartment building,
– the A.F.M.. of the apartment building, if any,
– the number of the shared electricity supply or an electricity supply representing the apartment building,
– the millimeters of participation of the apartments in the heating expenses,
– the name of the natural persons residing in the apartments which are not used as a business premises.
After completing the above information, they activate the payment process.
This activation can not be done after 11 January 2021.
c) Persons who are not certified users of TAXISnet, for their entry in the electronic application, declare the TIN. and a notice number of one of the Income Tax returns of the last five years.
d) Applications for expression of interest of persons who do not meet the criteria of the articles 1 and 2 of this, are automatically rejected by the Independent Public Revenue Authority with a relevant justification. Cases of rejection due to the reason for exclusion of the paragraph 3. c) of the article 1, which arise due to the non-existence of a relevant reference in the vehicle file kept in the A.A.D.E.. treated with the procedure of the article 7 of this. e) Using the same bank account number is not acceptable (WERE GOING) by two different recipients of the allowance and the completion in the personalized account number information (IVAN) which does not belong to the recipient of the allowance.
It is also not acceptable to use the same power supply number for more than two beneficiaries during the same period.
f) The members of the Heating Oil Traffic Register (ΔΙ.ΠΕ.ΘΕ.), are obliged to register the transactions in the heating oil monitoring information system in accordance with the provisions of paragraph. 2 of the article 73 of n. 2960/2001 and its provisions under data 1019446/113/0015/ ΠΟΛ 1034/14.2.2008 ΑΥΟ (B’ 307), as amended and in force.
g) All supporting documents related to the submitted expression of interest as well as the relevant receipts for the purchase of heating fuels must be kept by the interested parties for a period of five (5) years.
The heating oil purchase document must be issued at the applicant's VAT number, ie the VAT number corresponding to the TAXISnet codes with which the electronic application will be submitted. In the case of an apartment building, the heating oil purchase document must be issued either at the TIN of the apartment building, if he exists, or the VAT number corresponding to the TAXISnet codes with which the profile of the apartment building was created.
3. By entering the application and submitting the expression of interest, the interested parties certify the accuracy of the declared data and agree to the processing of the available data of AADE as well as the submitted data, in order to carry out an automated check of the conditions for granting a heating allowance.
4. The submission of an expression of interest according to the above does not create any right or claim to the interested parties if the check of the conditions of this paragraph is not verified.. 3 of this. Upon completion of the control of the conditions of par. 3 the acceptance of the grant is presumed herein. Upon finalization of the expression of interest, the applicant is informed of the acceptance or rejection of the request for expression of interest.
5.The payment of the heating allowance
Payment of the heating allowance is made through banking or other credit institutions, by way of derogation from the provisions of n. 4270/2014 (A’ 247) on public accounting. particularly:
a) The amount of heating allowance is paid in two installments as follows:
– Until the 31st of January 2021 for all purchases that will be invoiced by December 31st 2020.
– Until March 31st 2021 for all purchases to be priced by February 28th 2021.
For this purpose, Beneficiaries will have to submit supporting documents for the purchase of other fuels, except heating oil, invoiced from 1 January 2021 until February 28th 2021 on the platform until 28 February 2021, subject to the provisions of Article 6 of this. Especially for natural gas will be registered purchase documents of the period from 1.1.2021 to 28.2.2021 until March 31st 2021 and payment for this category can be made until April 26th 2021.
b) For individual cases of beneficiaries with a timely objection during the previous period of granting the allowance, whose statement Φ.Ε. was not cleared due to the fault of the service, resulting in non-submission, may be the Directorate of Customs Development, Auditing and Business Applications (Δ.Α.Τ.Ε.), after the required check and the submission of the required data, to include the grant of the allowance in the above payments.
The Directorate of Customs Development, Auditing and Business Applications(Δ.Α.Τ.Ε.) periodically processes the data of the previous article, cross-references them with other data at its disposal and then before each payment creates:
a) Detailed list of beneficiaries in electronic form, based on the data of the Register of Beneficiaries of Heating Allowance, which includes the full details of the beneficiaries (full name, Father's name, Postal address, VAT NUMBER.) the bank account number in IBAN format, the corresponding credit institution in which the account is kept and the eligible amount of allowance.
The electronic form of this situation can be edited by the company "Interbank Systems SA" (DIAS SA) to which it is transmitted.
b) Summary form in printed and electronic form that includes the total amount of heating allowance, in full and numerically, per bank or credit institution.
3. The above consolidated statement is sent to the Accounting Directorate of General Government, which issues, based on this, special order to the Bank of Greece for debiting the State account 200 "Greek State – Collection of Receipts – Payments "by crediting the bank accounts of the relevant banks or credit institutions, through which the beneficiaries' payments are made. The above order is notified to G.D.ILE.D., at the Customs Development Directorate, Auditing and Business Applications (Δ.Α.Τ.Ε.), to the Directorate of Budget and Financial Reports and to DIAS SA.
6. The taxation of the heating allowance
The heating allowance cannot be confiscated, is not subject to any kind of withholding and is not offset against any debts of the beneficiary to the Greek State. It is also pointed out that the allowance is tax free, is not income and is not subject to any withholding in favor of the State or a third party.
7.Review of grant applications and processing results.
1. In case of rejection of the request for expression of interest of the interested party or granting of an allowance less than the requested person or questioning of the results of the processing, the interested party may submit a request for reconsideration only in writing to the Directorate of Business Procedures (ΔΙ.ΕΠΙ.ΔΙ.) via the TAXISnet box (option "Questions to A.A.D.E.", thematic category "Heating Oil Allowance") until July 1 2021, in which he will document the reasons for the objection.
2. For the review requests, the competent Directorates of G.DILE.D are addressed.. and where required, take appropriate data processing actions, otherwise they forward the requests for reconsideration of the interested parties to the competent for the taxation of income of the Tax Office..
3. The competent Tax Offices. after the inspection and in case of acceptance of part or all of the request, they automatically proceed or indicate to the interested party the necessary corrective actions and the Customs Development Directorate, Auditing and Business Applications (Δ.Α.Τ.Ε.) re-clears the application and pays any eligible amount of allowance by 30 September 2021.