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In detail, the decision for its seventh cycle Refundable deposit states the following:
Expressions of interest
1. To receive assistance in the form of a Refundable Advance, send an expression of interest on the online electronic platform entitled “MyBusinessSupport” of the Independent Public Revenue Authority (AADE) the following companies that have been economically affected by the appearance and spread of the COVID-19 coronavirus:
a) The Municipal Supply and Sewerage Companies (DEYA), the Port Organizations and the companies of the Local Administrations that act in the sectors “Ski center services” (KAD 93.29.19.07) and “Therapeutic and thermal bath services” (ΚΑΔ 96.04.10.04).
b) Private companies of all legal forms, including sole proprietorships, as well as non-profit companies subject to VAT, which have their registered office or permanent establishment in Greece and operate legally, regardless of the Code of Activity (COD), with the exception of the following:
(aa) companies that employ more than one thousand (1,000) part-time employees as of March 1, 2021;
bb) companies that have been inactive since January 1, 2020, as evidenced by data maintained in the AADE tax register or by filing zero VAT returns during this period;
DC) Legal entities Public Law (NPDD) and Legal Entities of Private Law (NPID) that are purely municipal, inter-municipal, inter-communal, inter-district, community and prefectural companies, municipal public benefit companies, municipal cooperative companies, associations of people, building management, fundraising committees, European economic groups, consortia, international organizations and political parties,
δδ) business that they are not required to keep and issue accounting records,
(ee) companies that have started operations after February 1, 2021.
Companies that:
a) Or they were not problematic on December 31, 2019 in the sense of Regulation no. 651/2014 (OJ L 187 / 26.6.2014) and do not have previous aid that has been declared incompatible by decision of the European Commission. Especially small and very small companies, in the sense of Annex I of Reg. 651/2014, can present an expression of interest even if they were problematic on 12/31/2019, provided that:
aa) do not belong to collective bankruptcy process and
bb) have not received rescue aid and have not yet repaid the loan or terminated the guarantee agreement, or have not received restructuring aid and are still subject to a restructuring plan.
b) Or they meet the conditions of Regulation no. 1407/2013 (OJ L351 / 1 of 24.12.2013) and have not yet exhausted the maximum limit established in the Regulation, for the triennium 2019-2021.
The supporting documents
The interested business send to platform “myBusinessSupport»The following data for the months of January to December 2020, as well as for the months of January 2021 to March 2021:
a) Companies subject to VAT, complete the VAT sales volume (code 312 of the VAT declaration) separately for each month.
b) Companies not subject to VAT, exempt and special VAT regimes, complete,
aa) the gross income separately for each month,
bb) total gross income (code 047 of form E3) for fiscal year 2019,
cc) total expenses for fiscal year 2019.
Total expenses are determined by code 580 of the E3 form, decreased by code 581 (employee benefits) and by code 585 (various operating expenses) in the part related to the company’s rental expenses.
In addition, the data available to AADE based on the returns (VAT or Income) of the interested companies are preloaded.
The above data sent may not be modified by the company after its completion, with the exception of the data for January, February and March 2021, which may be modified until the deadline for submitting expressions of interest in section 7 (that is, until April 19 2021).
The previous data completed by the company, are verified by the VAT and Income declarations, in the respective fiscal years, when they are presented.
For him termination from image of the company and the control of compliance with the conditions for granting the aid, AADE may capture other information on the platform, which is kept in its electronic files or sent to it by other public and private bodies. As an indication, these may be comparative income and expense data from previous periods, as shown by the company statements.
The platform is offered as an OPS application. TAXISnet from ΑΑΔΕ and the login is done using the corresponding credentials.
By entering the application and presenting the expression of interest, the company certifies the veracity of the declared data and consents to the processing of the data available from AADE as well as the data sent, in order to carry out an automated verification of the concession conditions and calculation of the amount of the aid.
Furthermore, the declaration is checked automatically and as a condition. bill – ΙΒΑΝ from the company to the personalized information of TAXISnet, its editorial validity, as well as its verification by the respective payment institution.
Until April 19
The expression of interest and the above accompaniment data sent to the platform before April 19, 2021.
The presentation of an expression of interest in accordance with the above does not create any right or claim on the applicant companies.
The conditions for inclusion in the measure Returnable Payment in advance, the procedure for applying for and granting the aid, the method of calculating the amount of the aid, the conditions and the procedure for its total or partial refund, as well as any other relevant data will be determined by a decision similar to that issued after the requests.
