Δημοσιεύθηκε στο ΦΕΚ η Προκήρυξη του καθεστώτος ενισχύσεων: Επιχειρηματικότητα Πολύ Μικρών και Μικρών Επιχειρήσεων του Αναπτυξιακού ν. 4399/2016.

Σύμφωνα με την Προκήρυξη για το νέο καθεστώς: Επιχειρηματικότητα Πολύ Μικρών και Μικρών Επιχειρήσεων του ν.4399/2016, μεταξύ των υπαγόμενων στο ανωτέρω καθεστώς ενίσχυσης συμπεριλαμβάνεται η ίδρυση ή/και η επέκταση νέων ξενοδοχειακών μονάδων τουλάχιστον τριών (3) αστέρων, κλάδος που συγκεντρώνει ιδιαίτερα μεγάλο ενδιαφέρον αυτήν την περίοδο.

Σκοπός - Διάρκεια Καθεστώτος

Πολύ Μικρές και Μικρές Επιχειρήσεις: Στόχος του καθεστώτος Επιχειρηματικότητα Πολύ Μικρών και Μικρών Επιχειρήσεων, είναι η παροχή ενός πλήρους πλαισίου κινήτρων με βασικό στόχο τη δημιουργία επιχειρηματικών πρωτοβουλιών σε Πολύ Μικρές και Μικρές Επιχειρήσεις που προτίθενται να πραγματοποιήσουν αρχική επένδυση σε κάποιον από τους επιλέξιμους κλάδους του νόμου.

The starting date for the submission of applications for the inclusion of investment projects under this scheme is Wednesday, July 3, 2019. The closing date for the submission cycle is Tuesday, October 15, 2019.

The total budget of this scheme amounts to EUR 150 000 000, of which EUR 145.000.000 concerning the types of aid for the grant, the leasing subsidy and the subsidy for the cost of employment created come from the Public Investment Budget and the 5.000.000 EUR they concern the type of aid for the tax exemption.

Entrepreneurship of Micro and Small Enterprises - Terms and conditions of affiliation

1. Operator's contribution to the cost of the investment project

The body's participation in the total eligible costs of the investment project can be done either through own funds or through external financing, provided that twenty-five percent (25%) of it does not contain any state aid, public support or provision (Article 14 par. 14 G.A.K.).

The contribution of the entity to the aided cost of a contractual investment shall be calculated on the total of its aided costs, after deduction of the amount of the grant requested if provided for in the financing scheme, and may be covered in the following ways:

Coverage of the aided costs of the investment project or part of it by means of own funds:

• by increasing the share or share capital of the project operator from new cash contributions of the partners. The capital increase of existing undertakings may also take place before the submission of the application for membership, provided that it has taken place within the last twelve months or twenty-four months in the case of companies listed on a regulated stock market. In such a case, the sole purpose of the increase shall be to use the new capital as its own participation in the investment in question on the basis of the relevant decision of the partners or their General Meeting, as the case may be, and provided that, at the time of the application for inclusion of the investment project, this capital is demonstrably existing in the form of the company's assets and has not been spent.
• by increasing the share or share capital of the investment project operator by capitalising existing taxed reserves and retained earnings.
• the consumption of existing taxed reserves and retained earnings, which in this case are frozen in a special account and cannot be distributed before the expiry of three years, in the case of small or very small ones, from the date of completion of the investment project and the start of the productive operation of the investment.
• by selling off the company's assets (relating exclusively to land, buildings, and machinery) with proof of the possibility of sale. In this case, the amount that may be taken into account to cover own funds shall be determined on a case-by-case basis as follows:
  • In the case of land or building, the amount of its objective value.
  • In the case of machinery the amount of the valuation of an independent certified appraiser.

Coverage of the aided costs of the investment project or part of it by external financing:

a bank loan or a loan from other financial institutions or a bond issue issued with public or non-public subscription of at least three years' duration, excluding the form of an indebtedness account. According to an express provision in the relevant loan agreement, the loan is concluded exclusively for the realization of the investment project. It is noted that in the event that the collateral of the loan includes a cash pledge and the operator of the investment project requests the financing of part of the investment project also with own funds, in order to prove the adequacy of the latter, these should exceed the required amount at least by the amount of the pledge.

2. Minimum amount of investment plans for Entrepreneurship of Very Small and Small Enterprises.

The minimum eligible amount of investment for the inclusion of investment projects in this aid scheme is set on the basis of the size of the entity, namely:

• for small enterprises, to the amount of one hundred and fifty thousand (150,000) euros,
• for micro-enterprises, to the amount of one hundred thousand (100,000) euros,
• for the Social Cooperative Enterprises (SCE) of the law 4430/2016, as well as the Agricultural Cooperatives (DP), the Producer Groups (POs) and the Agricultural Partnerships (ABP) of the law 4384/2016 in the amount of fifty thousand (50,000) euros.

For the purposes of this scheme, the size of the entity of the investment project is determined on the basis of the corporate composition that it is declared to have at the time of commencement of work on the investment project as specified in para. 4 of Article 4 hereof, and not on the basis of the corporate composition at the time of submission of the application for affiliation. For this reason, the organization should identify any affiliated or cooperating enterprises based on the corporate composition as it will be in force at the time of commencement of work and submit the relevant supporting documentation (financial data and their existing jobs for the last two years before the submission of the application for inclusion).

3. Content of the investment project - Nature of the initial investment

Investment projects subject to this aid scheme must have the character of an initial investment (Article 2(49) of the C.A.C.) and in particular fulfil one of the following conditions:

1. Create a new unit.
2. Επέκταση της δυναμικότητας υφιστάμενης μονάδας. Η πρόσθετη δυναμικότητα της μονάδας λόγω του επενδυτικού σχεδίου μπορεί να γίνει αποδεκτή μόνον εφόσον η υφιστάμενη δυναμικότητα της μονάδας μπορεί να πιστοποιηθεί από επίσημα στοιχεία τεκμηρίωσης.
3. Diversification of a unit's production into products or services that have never been produced in it, provided that the eligible costs exceed by at least 200% the book value of the reusable assets as recorded in the financial year preceding the application for inclusion of the investment project. In the event that the operator of the investment project does not have at least one closed fiscal year at the time of submission of the application for inclusion or if the submitted financial data do not reflect the above condition, the non-fulfillment of the relevant criterion is presumed.
4. Fundamental change of the entire production process of an existing unit.
5. Acquisition of the total assets belonging to a closed establishment which is bought by an investor unrelated to the seller and which excludes the mere acquisition of the shares of an undertaking.

Entrepreneurship of Micro and Small Enterprises - Beneficiaries of subordinate investment projects

The beneficiaries of the aid under this scheme are undertakings established or having a branch in Greek territory at the time when work on the investment project starts and which take one of the following forms:

1. sole proprietorship,
2. trading company,
3. cooperative,
4. Social Cooperative Enterprises (SCE) of the law 4430/2016, Agricultural Cooperatives (DP), Producer Groups (PO), Agricultural Partnerships (ABP) of law 4384/2016,
5. companies being formed or merged, with the obligation to have completed the disclosure procedures before the start of work on the investment project,
6. undertakings operating in the form of a consortium provided that they are registered in the GEMI ,
7. public and municipal undertakings and their subsidiaries, provided that:
   • they are not entrusted with the service of a public purpose,
   • they are not exclusively entrusted by the State with the provision of services,
   • their operation shall not be subsidised by public funds for the period of compliance with the long-term obligations referred to in Article 21.