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D. Katsaganis
Today begins a six-day countdown with the state paying € 800,000 in special compensation to 600,000 own-account workers (own-account owners and owners of employers or company members, except SA, with up to 20 staff members), who have been affected by Crown-crisis. And this is because today the application of myBusinessSupport of the Independent Public Revenue Authority (AADE) is closed for applications from eligible professionals. In the next two days, it is expected that the competent services “execute” the necessary procedures, so that starting next Monday, May 4, the payment of compensation of 800 euros will begin.
Recipients are reminded that they must belong to the affected Activity Code Numbers (KAD) to receive special compensation from the state. This compensation also applies to the 45th day between March 16 and April 30. It is observed that a more recent provision of the Ministry of Finance clarifies that with a provision of the same Ministry it is clarified in relation to the conditions to receive the aid of 800 euros, which for companies that started working after October 1, 2018, your gross income is not required to be higher. from scratch, to be included in the beneficiaries of special purpose compensation.
In other words, according to a relevant Ministerial Decision, for a professional to receive 800 euros, they must:
– To have submitted until the entry into force of the decision, all VAT declarations for the period from January 1, 2018 to February 29, 2020, c) the company has not been inactive since April 1, 2019 onwards, as can be seen from the data kept in the tax register of the Independent Public Revenue Authority (AADE) or from the non-filing of zero VAT returns, until the entry into force of this decision, during the period between April 1, 2019 and February 29, 2020,
– Have declared the start of work in the AADE tax register until March 31, 2019, have not filed, until the decision comes into force, VAT declarations with zero departures during the period between April 1 2019 and February 29 2020
– The use of the company’s VAT number for intra-community transactions has not been suspended in accordance with decision GGDE POL.1200 / 2015, as amended and current (merchant disappeared), as evidenced by the AADE tax register.
For the purposes of the implementation of the previous decision and, in particular, with respect to the previous conditions, it is clarified that they apply and, in fact, cumulatively for the cases of companies that were forced to present the pertinent declarations during the periods mentioned above.
Therefore, for companies that have started working within the year 2019, the condition of filing a tax return for the fiscal year 2018 is not considered.
In addition, in cases where the start of work took place after January 1, 2020, if the company maintains haplographic books, there is no obligation to file a Value Added Tax Declaration, for the period until February 29, 2020 inclusive.
Conversely, if you keep double-entry books, you must have filed the Value Added Tax in January and February 2020.
Furthermore, if the company was not required by law to file a Value Added Tax return, it does not take into account the conditions for filing VAT returns (such as non-VAT or non-VAT payments). March 1, 2020).
Regarding the condition that the company is not inactive from April 1, 2019 onwards, as a result of the data stored in the AADE tax register or the non-filing of zero VAT returns, until the entry into force of this decision, during the entire period from April 1, 2019 to February 29, 2020, it is clarified that to exclude a company and not be a beneficiary, you must be continuously inactive throughout the period from 1 April 2019 onwards, until February 29, 2020.
Therefore, if a company is only inactive for a period of time or if there is a periodic period of inactivity, e.g. from 1/5 / 2019-30-30 / 11/2019 and from 1/1 / 2020-31 / 1/2020, she is entitled to compensation. For this purpose, all companies that appear to be “active” during this period are considered in principle.
Likewise, the condition that no zero returns have been submitted refers to companies that during the period between April 1, 2019 and February 29, 2020, filed returns with zero entries and zero departures, that is, returns until the fourth quarter of 2019, for companies that maintain haploggraphic books and for the second month of 2020 for companies that maintain duplicate books.
Similarly, companies that have declared a start of work in the AADE tax register until 3/31/2019 and have submitted, until 4/16/2020, VAT credit declarations with zero exits at all times, they are not entitled to special purpose compensation. during the period between April 1, 2019 and February 29, 2020, in accordance with the above. Therefore, companies that have currently submitted even a debit statement or a VAT credit statement with positive outputs (above zero) are entitled to compensation.
For companies that started after April 1, 2019, data regarding the period between the start statement and after, and until February 29, 2020, are taken into account, in accordance with the above.
Companies that have ceased operations after March 20, 2020 are not entitled to special compensation, as this applies to the period until April 30, 2020, that is, it refers to companies active throughout the period covered by compensation.
It is noted that the aforementioned in the Joint Ministerial Decision, but also in all the decisions that have been issued based on authorized provisions of Legislative Content Actions to strengthen companies, due to the appearance and dissemination of COVID-19, on the presentation of general tax declarations and specific tax declarations VAT refunds are applied only in cases where the relevant obligation exists, by these companies.
Finally, it is clarified that for the purposes of the application of Article 2 of this Joint Ministerial Decision on the beneficiaries of compensation for special purposes, the provisions of Article 2 “Possibility and conditions to change the KAD and the consequences of an incorrect declaration” from 04/13 2020.
Furthermore, it is clarified that the provisions of this article are subject to change by Mr. KAD and not an obligation to change it. Therefore, there are no sanctions imposed on companies that do not use this function and their right to comply with any of the beneficial provisions established in the context of dealing with the consequences of the spread of the COVID-19 crown, if they fall under any of the other conditions, it is not affected. subject to these provisions (have a Mr. KAD active on 20.03.2020 one of the people mentioned in the table attached to the decision in question or whose gross income is active during the secondary activity KAD 20.03.2020 of those listed therein attached table, since they are the result of the initial income tax declaration for fiscal year 2018, are greater than the gross income corresponding to Mr. KAD on 03/20/2020).
