The Joint Ministerial Decisions amending the Joint Ministerial Decisions on the second phase of the aid measure in the form of a subsidy for fixed costs (Government Gazette B 3492/31.7.2021 and B 3529/3.8.2021), published the Ministries of Finance and Labour and Social Affairs .
As specified in the relevant announcement, with this amendment, new businesses and companies that have recently acquired a branch (from 1.4.2019 to 31.12.2020), may be included in the measure based on point 3.12 of the Temporary Framework of the European Commission. Businesses must show a loss and a 30% decrease in turnover during the eligible period, compared to 2019.
If they do not meet the above criteria, then they are included in the measure in accordance with section 3.1. of the Temporary Framework. It is a prerequisite that the revenues from sales of goods and the provision of services in 2020 are at least 30% less than the total expenses. This includes the cost of sales, regardless of the decrease in their turnover or revenue.
At the same time, the deadline for submitting applications is extended until August 9, 2021. It is recalled that applications for subsidies for fixed costs are submitted on the online platform "myBusinessSupport" of AADE ( https://www.aade.gr/mybusinesssupport ).
By entering the application and submitting the expression of interest, the company certifies the accuracy of the declared data and consents to the processing of the available data of the AADE.
Conditions for fixed costs
A prerequisite is that the companies have submitted an income tax return of the year 2020 within the deadline of para. 1.2 and before submitting an expression of interest. It should be noted that for NP entities a prerequisite is the submission of the E3 form for the year 2020. Especially for businesses that maintain a different fiscal year from the fiscal year ending December 31, to have submitted, the income tax return of the tax year 2019 within the deadline of para. 1.2 and before submitting an expression of interest.