The online platform of the Independent Authority for Public Revenue is open from 16/04/2020 to 24/04/2020, myBusinessSupport , for the applications of affected professionals for the collection of the state compensation of 800 euros (Special Purpose Compensation).

Beneficiaries are only professionals, who have been affected by the current coronavirus crisis (based on the list of SMRs published by the Ministry of Finance), if they employ up to 5 staff or are self-employed, i.e. they have no staff at all.

In order to receive the Special Purpose Compensation, these professionals will have to meet certain tax requirements, such as having submitted an income tax return for the 2018 tax year by March 20, 2020, with a gross income amount greater than zero,

It should also be noted that the Special Purpose Remuneration of 800 euros covers a period of 45 days and specifically from March 17 to April 30, 2020.

It is also tax-free, unassigned and non-deductible in the hands of the State or third parties, is not subject to any booking, fee or contribution, not bound and not offset with established debts to the tax administration and the State in general, municipalities, regions, insurance funds or credit institutions and is not counted in the income limits for the payment of any benefit of a social or welfare nature.

Special purpose remuneration of EUR 800 - Conditions

Beneficiaries of the special purpose allowance, in more detail, must at the same time:

• They are self-employed and self-employed, such as the owners of sole proprietorships or businesses in the form of general partnerships, limited partnerships, limited liability companies and private capital companies (IKE), except public limited liability companies
• Employ up to 5 employees
• Have their registered office or permanent establishment in Greece
• They have an active main Activity Code Number (NACE Code) on 20/03/2020 one of those mentioned in the table with the affected sectors or whose gross revenues active on 20/03/2020 Nace code of secondary activity, as they result from the initial income tax return for tax year 2018, are greater than the gross revenues corresponding to the main SMR on 20/03/2020
• They have submitted by March 20, 2020, an income tax return for the tax year 2018, with an amount of gross revenue greater than zero
• They submitted until the entry into force of this decision all VAT returns for the period from 1/1/2018 to 29/02/2020
• Do not be idle from 1 April 2019 onwards, as shown by the data kept in the tax register of the Independent Authority for Public Revenue (AADE) or by the non-submission of zero VAT returns, until the entry into force of this Decision, throughout the period from 1 April 2019 until 29 February 2020 to have not submitted, until the entry into force of this Decision, VAT credit returns with zero outputs throughout the period from 1 April 2019 to 29 February 2020.
• The use of the company's VAT number for intra-Community transactions, as it results from the tax register of the AADE, has not been suspended.

In the event that employees of enterprises (part or all) are placed in a state of suspension of their employment contract and the relevant employer terminates it until the end of the period, as well as in the event that the enterprises do not maintain the same number of jobs until the expiration of the above period, the compensation is refundable in accordance with the applicable provisions. The control of compliance with this obligation is carried out through the ERGANI system.

Procedure for the submission and award of aid

In order to grant the aid, the beneficiaries, provided that they fulfil the above conditions, will have to follow the following steps in the procedure:

• The application for the granting of the compensation is submitted electronically until 24 April 2020, on the AADE's online platform "myBusinessSupport".
• The application includes all the necessary information and serves as a solemn declaration of the n. 1599/1986, which states that the beneficiary does not employ workers or employs up to five employees or is self-employed or self-employed, and that the above 9 conditions are met.

The special purpose compensation is paid by the AADE to the IBAN bank account of the beneficiary company stated in the Personalized Information of TAXISnet of AADE.