Ευρωπαϊκές αλυσίδες αξίας – Αναπτυξιακός Νόμος 4887/2022

Σκοπός του καθεστώτος "Ευρωπαϊκές αλυσίδες αξίας" είναι η ενίσχυση του συνόλου των επενδυτικών σχεδίων που εντάσσονται στους κλάδους που αποτελούν ευρωπαϊκές αλυσίδες αξίας, προκειμένου να επιτυγχάνονται οικονομίες κλίμακας, να βελτιώνεται η ποιότητα των παραγόμενων προϊόντων και παρεχόμενων υπηρεσιών, να καθίσταται αποτελεσματικός ο συντονισμός της προμηθευτικής αλυσίδας και να διαμορφώνονται όροι ενίσχυσης της εξωστρέφειας.

Στο καθεστώς "Ευρωπαϊκές αλυσίδες αξίας" υπάγονται επενδυτικά σχέδια που εμπίπτουν στα πεδία των ευρωπαϊκών στρατηγικών αλυσίδων αξίας (μικροηλεκτρονική, υπολογιστές υψηλής απόδοσης, συσσωρευτές, διασυνδεδεμένα και αυτόνομα οχήματα, κυβερνοασφάλεια, προσωποποιημένη ιατρική και υγεία, βιομηχανία χαμηλών εκπομπών άνθρακα, υδρογόνο, διαδίκτυο των πραγμάτων).

Τα επενδυτικά σχέδια πρέπει να έχουν ολοκληρωμένο χαρακτήρα αρχικής επένδυσης. Στο παρόν καθεστώς "Ευρωπαϊκές αλυσίδες αξίας" δύναται να υπάγονται και επενδυτικά σχέδια που δεν πληρούν την προϋπόθεση του ολοκληρωμένου χαρακτήρα αρχικής επένδυσης εφόσον αυτά περιλαμβάνουν δαπάνες, οι οποίες εντάσσονται στις εξής κατηγορίες δαπανών: a. spending on research, development and innovation, b. expenditure on environmental protection, c. expenditure on vocational training, d. aid expenditure for SMEs, e. expenditure on consultancy services for SMEs f. innovation expenditure in SMEs G. δαπάνες για διαδικαστική και οργανωτική καινοτομία για Μικρομεσαίες Επιχειρήσεις και Μεγάλες Επιχειρήσεις H. expenditure on energy efficiency measures I. costs for high-efficiency cogeneration from Renewable Energy Sources (RES) and the production of energy from Renewable Energy Sources J. δαπάνες για εγκατάσταση αποδοτικών συστημάτων τηλεθέρμανσης και τηλεψύξης K. expenditure on recycling and reuse of waste L. δαπάνες για πρόσληψη εργαζομένων σε μειονεκτική θέση και εργαζομένους με αναπηρία

Ευρωπαϊκές αλυσίδες αξίας - Επιλέξιμες επιχειρήσεις

Eligible are companies that are established or have a branch in Greek territory at the time of commencement of the investment project and have one of the following forms:

• trading company,
• cooperative,
• Κοινωνικές Συνεταιριστικές Επιχειρήσεις (Κοιν.Σ.Επ.) του 4430/2016 (Ά 2015)), Αγροτικοί Συνεταιρισμοί (ΑΣ), Ομάδες Παραγωγών (ΟΠ), Αγροτικές Εταιρικές Συμπράξεις (ΑΕΣ) του N. 4384/2016 (Α' 78),
• companies being formed or merged, with the obligation to have completed the disclosure procedures before the start of work on the investment project,
• joint ventures engaged in commercial activities
• public and municipal enterprises 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,
  • δεν επιχορηγείται η λειτουργία τους με δημόσιους πόρους για το διάστημα τήρησης των μακροχρόνιων υποχρεώσεων του άρθρου 22.

Ευρωπαϊκές αλυσίδες αξίας - Μη επιλέξιμες επιχειρήσεις

Δεν θεωρούνται δικαιούχοι και εξαιρούνται από τις ενισχύσεις του παρόντος καθεστώτος "Ευρωπαϊκές αλυσίδες αξίας" οι κάτωθι:

• undertakings which are subject to pending aid recovery proceedings at the time of the submission of the investment project application (Deggendorf principle),
• οι προβληματικές επιχειρήσεις, όπως ορίζονται στην παράγραφο 18 του άρθρου 2 Γ.Α.Κ. (άρθρο 1 παρ. 4 περίπτωση γ' Γ.Α.Κ.),
• enterprises which, during the two (2) years preceding the submission of the application for aid, have relocated to the business premises where the initial investment in respect of which aid is requested will take place or have not undertaken not to do so within a period of two (2) years after the completion of the initial investment for which aid is requested,
• enterprises implementing investment projects carried out on the initiative and on behalf of the State, on the basis of a relevant contract for the execution of a project, concession or provision of services.

 

Ευρωπαϊκές αλυσίδες αξίας - Προϋπολογισμός προγράμματος

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 same participation can also consist of external funding. The alternative ways of covering equity capital are:

• Increase in share or company capital from new cash contributions
• Capitalization of existing taxable reserves and retained earnings
• Use of existing taxable reserves and retained earnings
• Asset disposal
• Bank loan

Amount of subsidy

Το ελάχιστο επιλέξιμο ύψος επενδυτικού σχεδίου για την υπαγωγή επενδυτικών σχεδίων στο παρόν καθεστώς ενίσχυσης "Ευρωπαϊκές αλυσίδες αξίας" ορίζεται με βάση το μέγεθος του φορέα, ήτοι:

• για μεγάλες επιχειρήσεις, στο ποσό του ενός εκατομμυρίου (1.000.000) ευρώ,
• για μεσαίες επιχειρήσεις, στο ποσό των πεντακοσίων χιλιάδων (500.000) ευρώ,
• για μικρές επιχειρήσεις, στο ποσό των διακοσίων πενήντα χιλιάδων (250.000) ευρώ,
• for micro-enterprises, to the amount of one hundred thousand (100,000) euros,
• for the Social Cooperative Enterprises (SCE) of Law 4430/2016 (A'205), as well as the Agricultural Cooperatives (DP), the Producer Groups (POs) and the Agricultural Partnerships (ABP) of the Law. 4384/2016 (A' 78) in the amount of fifty thousand (50,000) euros.

Types of aid

• Tax exemption
• Subsidy
• Leasing subsidy
• Subsidization of the cost of employment created

Για τις μεσαίες και μεγάλες επιχειρήσεις η ενίσχυση περιλαμβάνει όλα τα ανωτέρω κίνητρα πλην της επιχορήγησης. The aid rates for the eligible costs of the initial investment will be granted on the basis of the intensity ceilings of the Regional Aid Map as follows: a. For micro and small enterprises, the aid rates for all types of incentives other than grants are granted at the maximum rate laid down in the Regional Aid Map. The grant incentive is awarded at eighty percent (80%) of the Regional Aid Charter ceiling. Αυξημένο ποσοστό επιχορήγησης (στο ανώτατο ποσοστό του Χάρτη Περιφερειακών Ενισχύσεων) χορηγείται για τα επενδυτικά σχέδια που υλοποιούνται στις ακόλουθες περιοχές:

• Mountainous areas, according to the classification of EL.STAT., except the municipal units that form part of the urban complex of Athens,
• areas located up to thirty (30) kilometres from the border,
• islands with a population of less than three thousand one hundred (3,100) inhabitants.

b. For medium and large enterprisesThe aid rates for all types of incentives other than grants shall be granted at eighty percent (80%) of the regional aid map ceiling. Αυξημένα ποσοστά ενισχύσεων (στο ανώτατο ποσοστό του Χάρτη Περιφερειακών Ενισχύσεων) χορηγούνται για τα επενδυτικά σχέδια που υλοποιούνται στις ακόλουθες περιοχές:

• Mountainous areas, according to the classification of EL.STAT., except the municipal units that form part of the urban complex of Athens,
• areas located up to thirty (30) kilometres from the border,
• islands with a population of less than three thousand one hundred (3,100) inhabitants.

 

Restrictions

• The total amount of aid per submitted investment project can reach up to €10,000,000
• The aid granted to each body, including aid to cooperating or associated enterprises may not exceed a cumulative total of 20 million euro. euros for an individual enterprise, and 30 million. euros for all related and cooperating undertakings, subject to the restrictions laid down in Article 4 of the General Tax Code.
• For investment projects that do not meet the condition of being an integrated initial investment project, the aid granted may not exceed EUR 1 million (EUR 1 000 000).

These restrictions shall apply to investment projects subject to the provisions of this Regulation for a period of three (3) years from the date of the entity's application for the inclusion of its investment project.

Ευρωπαϊκές αλυσίδες αξίας - Δαπάνες που επιδοτούνται

The investment projects covered herein may receive aid for eligible costs:

• Regional in nature for initial investment, either independently or in combination with non-regional aid from the other sections of the G.A.K. and other European Union Regulations or
• αποκλειστικά μη περιφερειακού χαρακτήρα από τα υπόλοιπα τμήματα του Γ.Α.Κ. και άλλων Κανονισμών της Ευρωπαϊκής Ένωσης, σε καθεστώτα που προβλέπονται στο Μέρος Β'.

Regional investment aid

Regional aid is granted in accordance with the Regional Aid Charter for:

• Initial investment:
  • The investment in tangible and intangible assets in connection with the creation of a new business establishment, the expansion of the capacity of an existing business establishment, the diversification of the production of a business establishment into products that have never been produced in it, or the fundamental change of the entire production process of an existing business establishment.
  • The acquisition of assets belonging to a business establishment that has closed or would have closed had it not been purchased and which is purchased by an investor unrelated to the seller and excludes a simple acquisition of the shares of a business.
• Initial investment for new economic activity:
  • The investment in tangible and intangible assets related to the creation of a new business establishment, or the diversification of the business establishment's activity, provided that the new activity is not the same or similar to that previously carried out in the establishment.
  • The acquisition of the assets belonging to a closed business establishment which is purchased by an investor unrelated to the seller, provided that the new activity to be carried on using the acquired assets is not the same or similar to that practiced in the business establishment prior to the purchase.

 

Eligible expenditure for regional aid

 

Tangible assets

• Construction, expansion, modernization of building facilities and special and auxiliary building facilities and the shaping of the surrounding area. Cumulatively cannot exceed 45% of all eligible costs. For investment projects in the tourism sector, the rate is set at 60% for building costs, for investments in the Logistics sector in 70% also for the building costs of the investment projects in question, while in investment projects for plant production in greenhouses the coefficient amounts to 60%. Finally, for buildings which are classified as preserved, the factor in question amounts to 80%.
• Purchase of all or part of the existing fixed assets, such as buildings, machinery and other business establishment equipment, under the following conditions, which must be cumulative:
  • the business establishment is closed,
  • the purchase is made by the entity of the investment plan, which is not related to the seller of the business establishment of approx. i unless it is a small business, which is acquired by an employee of the original owner,
  • the relevant transaction is carried out under normal market conditions. The cost of assets which have previously been granted or subsidized through development laws or other aid schemes prior to their purchase shall be deducted from such eligible expenditure.
• Purchase and installation of new modern machinery and other equipment, technical installations and means of transport that move within the area of ​​the integrated unit
• Leases for financial leasing of new modern machinery and other equipment
• Modernization of special non-building facilities and mechanical facilities

Intangible assets

• Transfer of technology, purchase of intellectual property rights, licenses, patents, know-how and unproprietary know-how
• Quality assurance systems, certifications, software supply and installation and business organization systems

For large enterprises, the subsidized costs for intangible assets cannot exceed thirty percent (30%) of the total subsidized regional aid costs. For SMEs, the maximum percentage is set at fifty percent (50%).

Wage cost

The wage costs of new jobs created as a result of the implementation of the investment plan are subsidized, calculated for a period of two (2) years from the creation of each position. Conditions for wage cost support 1. Mandatorynet increase in the number of Annual Work Units (AWUs) compared to the AWUs of the previous 12 months from the date of submission of the application for membership 2. The jobs must be filled within 3 years from the date of completion and start of production operation 3. Each job created through the investment shall be maintained in the assisted establishment for a minimum period of at least five (5) years for large enterprises, at least four (4) years for medium-sized enterprises and at least three (3) years for small enterprises, from the date on which it is first created.

Eligible expenditure other than regional aid:

• Consultancy fees for SMEs Only for new small and medium-sized enterprises and up to €50,000 (up to 5% of total eligible costs)
• Δαπάνες που αφορούν στην καινοτομία στις ΜμΕ
• Δαπάνες διαδικαστικής και οργανωτικής καινοτομίας για ΜμΕ και Μεγάλες Επιχειρήσεις
• Δαπάνες μέτρων ενεργειακής απόδοσης
• Δαπάνες για τη συμπαραγωγή ενέργειας υψηλής απόδοσης από Α.Π.Ε.
• Δαπάνες παραγωγής ενέργειας από ανανεώσιμες πηγές
• Δαπάνες εγκατάστασης αποδοτικών συστημάτων τηλεθέρμανσης και τηλεψύξης
• Δαπάνες ανακύκλωσης και επαναχρησιμοποίησης αποβλήτων
• Vocational training expenses
• Δαπάνες για εργαζόμενους σε μειονεκτική θέση και εργαζόμενους με αναπηρία

Μεγάλες επενδύσεις – Αναπτυξιακός Νόμος 4887/2022

Σκοπός του καθεστώτος " Μεγάλες επενδύσεις" είναι η ενίσχυση μεγάλων επενδυτικών σχεδίων που αφορούν σε κλάδους της οικονομίας, προκειμένου, με την υλοποίησή τους, να επιφέρουν σημαντικά αποτελέσματα στις τοπικές οικονομίες. Στο καθεστώς " Μεγάλες επενδύσεις" υπάγονται επενδυτικά σχέδια, ο προϋπολογισμός του συνόλου των επιλέξιμων δαπανών των οποίων υπερβαίνει το ποσό των δεκαπέντε εκατομμυρίων (15.000.000) ευρώ, εξαιρουμένων αυτών που εμπίπτουν στα καθεστώτα ενισχύσεων:

• της αγροδιατροφής - πρωτογενούς παραγωγής και μεταποίησης γεωργικών προϊόντων - αλιείας
• της ενίσχυσης τουριστικών επενδύσεων και
• των εναλλακτικών μορφών τουρισμού

Τα επενδυτικά σχέδια πρέπει να έχουν ολοκληρωμένο χαρακτήρα αρχικής επένδυσης. Στο παρόν καθεστώς " Μεγάλες επενδύσεις" δύναται να υπάγονται και επενδυτικά σχέδια που δεν πληρούν την προϋπόθεση του ολοκληρωμένου χαρακτήρα αρχικής επένδυσης εφόσον αυτά περιλαμβάνουν δαπάνες, οι οποίες εντάσσονται στις εξής κατηγορίες δαπανών: a. spending on research, development and innovation, b. expenditure on environmental protection, c. expenditure on vocational training, d. aid expenditure for SMEs, e. expenditure on consultancy services for SMEs f. innovation expenditure in SMEs G. δαπάνες για διαδικαστική και οργανωτική καινοτομία για Μικρομεσαίες Επιχειρήσεις και Μεγάλες Επιχειρήσεις H. expenditure on energy efficiency measures I. costs for high-efficiency cogeneration from Renewable Energy Sources (RES) and the production of energy from Renewable Energy Sources J. δαπάνες για εγκατάσταση αποδοτικών συστημάτων τηλεθέρμανσης και τηλεψύξης K. expenditure on recycling and reuse of waste L. δαπάνες για πρόσληψη εργαζομένων σε μειονεκτική θέση και εργαζομένους με αναπηρία

Μεγάλες επενδύσεις - Επιλέξιμες επιχειρήσεις

Eligible are companies that are established or have a branch in Greek territory at the time of commencement of the investment project and have one of the following forms:

• trading company,
• cooperative,
• Κοινωνικές Συνεταιριστικές Επιχειρήσεις (Κοιν.Σ.Επ.) του 4430/2016 (Ά 2015)), Αγροτικοί Συνεταιρισμοί (ΑΣ), Ομάδες Παραγωγών (ΟΠ), Αγροτικές Εταιρικές Συμπράξεις (ΑΕΣ) του N. 4384/2016 (Α' 78),
• companies being formed or merged, with the obligation to have completed the disclosure procedures before the start of work on the investment project,
• joint ventures engaged in commercial activities
• public and municipal enterprises 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,
  • δεν επιχορηγείται η λειτουργία τους με δημόσιους πόρους για το διάστημα τήρησης των μακροχρόνιων υποχρεώσεων του άρθρου 22.

Μεγάλες επενδύσεις - Μη επιλέξιμες επιχειρήσεις

Δεν θεωρούνται δικαιούχοι και εξαιρούνται από τις ενισχύσεις του παρόντος καθεστώτος " Μεγάλες επενδύσεις" οι κάτωθι:

• undertakings which are subject to pending aid recovery proceedings at the time of the submission of the investment project application (Deggendorf principle),
• οι προβληματικές επιχειρήσεις, όπως ορίζονται στην παράγραφο 18 του άρθρου 2 Γ.Α.Κ. (άρθρο 1 παρ. 4 περίπτωση γ' Γ.Α.Κ.),
• enterprises which, during the two (2) years preceding the submission of the application for aid, have relocated to the business premises where the initial investment in respect of which aid is requested will take place or have not undertaken not to do so within a period of two (2) years after the completion of the initial investment for which aid is requested,
• enterprises implementing investment projects carried out on the initiative and on behalf of the State, on the basis of a relevant contract for the execution of a project, concession or provision of services.

 

Μεγάλες επενδύσεις - Προϋπολογισμός προγράμματος

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 same participation can also consist of external funding. The alternative ways of covering equity capital are:

• • Increase in share or company capital from new cash contributions
  • Capitalization of existing taxable reserves and retained earnings
  • Use of existing taxable reserves and retained earnings
  • Asset disposal
  • Bank loan

Amount of subsidy

Το ελάχιστο επιλέξιμο ύψος επενδυτικού σχεδίου για την υπαγωγή επενδυτικών σχεδίων στο παρόν καθεστώς ενίσχυσης "Μεγάλες επενδύσεις" ορίζεται με βάση το μέγεθος του φορέα, ήτοι:

• για μεγάλες επιχειρήσεις, στο ποσό του ενός εκατομμυρίου (1.000.000) ευρώ,
• για μεσαίες επιχειρήσεις, στο ποσό των πεντακοσίων χιλιάδων (500.000) ευρώ,
• για μικρές επιχειρήσεις, στο ποσό των διακοσίων πενήντα χιλιάδων (250.000) ευρώ,
• for micro-enterprises, to the amount of one hundred thousand (100,000) euros,
• for the Social Cooperative Enterprises (SCE) of Law 4430/2016 (A'205), as well as the Agricultural Cooperatives (DP), the Producer Groups (POs) and the Agricultural Partnerships (ABP) of the Law. 4384/2016 (A' 78) in the amount of fifty thousand (50,000) euros.

Types of aid

• Tax exemption
• Subsidy
• Leasing subsidy
• Subsidization of the cost of employment created

Για τις μεσαίες και μεγάλες επιχειρήσεις η ενίσχυση περιλαμβάνει όλα τα ανωτέρω κίνητρα πλην της επιχορήγησης. The aid rates for the eligible costs of the initial investment will be granted on the basis of the intensity ceilings of the Regional Aid Map as follows: a. For micro and small enterprises, the aid rates for all types of incentives other than grants are granted at the maximum rate laid down in the Regional Aid Map. The grant incentive is awarded at eighty percent (80%) of the Regional Aid Charter ceiling. Αυξημένο ποσοστό επιχορήγησης (στο ανώτατο ποσοστό του Χάρτη Περιφερειακών Ενισχύσεων) χορηγείται για τα επενδυτικά σχέδια που υλοποιούνται στις ακόλουθες περιοχές:

• Mountainous areas, according to the classification of EL.STAT., except the municipal units that form part of the urban complex of Athens,
• areas located up to thirty (30) kilometres from the border,
• islands with a population of less than three thousand one hundred (3,100) inhabitants.
• buildings classified as listed,
• περιοχές που έχουν πληγεί από φυσικές καταστροφές, σύμφωνα με απόφαση της Κυβερνητικής Επιτροπής Κρατικής Αρωγής.

b. For medium and large enterprisesThe aid rates for all types of incentives other than grants shall be granted at eighty percent (80%) of the regional aid map ceiling. Αυξημένα ποσοστά ενισχύσεων (στο ανώτατο ποσοστό του Χάρτη Περιφερειακών Ενισχύσεων) χορηγούνται για τα επενδυτικά σχέδια που υλοποιούνται στις ακόλουθες περιοχές:

• Mountainous areas, according to the classification of EL.STAT., except the municipal units that form part of the urban complex of Athens,
• areas located up to thirty (30) kilometres from the border,
• islands with a population of less than three thousand one hundred (3,100) inhabitants.
• buildings classified as listed,
• areas affected by natural disasters, in accordance with a decision of the Governmental State Relief Committee

Restrictions

• Το ποσό των ενισχύσεων που δύναται να χορηγηθεί σε κάθε επενδυτικό σχέδιο του παρόντος καθεστώτος δεν μπορεί να υπερβεί το όριο των 10.000.000 ευρώ πλην της περίπτωσης χορήγησης της ενίσχυσης της φορολογικής απαλλαγής που δεν μπορεί να υπερβεί το όριο των 20.000.000 ευρώ
• The aid granted to each body, including aid to cooperating or associated enterprises may not exceed a cumulative total of 20 million euro. euros for an individual enterprise, and 30 million. euros for all related and cooperating undertakings, subject to the restrictions laid down in Article 4 of the General Tax Code.
• For investment projects that do not meet the condition of being an integrated initial investment project, the aid granted may not exceed EUR 1 million (EUR 1 000 000).

These restrictions shall apply to investment projects subject to the provisions of this Regulation for a period of three (3) years from the date of the entity's application for the inclusion of its investment project.

Μεγάλες επενδύσεις - Δαπάνες που επιδοτούνται

The investment projects covered herein may receive aid for eligible costs:

• Regional in nature for initial investment, either independently or in combination with non-regional aid from the other sections of the G.A.K. and other European Union Regulations or
• αποκλειστικά μη περιφερειακού χαρακτήρα από τα υπόλοιπα τμήματα του Γ.Α.Κ. και άλλων Κανονισμών της Ευρωπαϊκής Ένωσης, σε καθεστώτα που προβλέπονται στο Μέρος Β'.

Regional investment aid

Regional aid is granted in accordance with the Regional Aid Charter for:

• Initial investment:
  • The investment in tangible and intangible assets in connection with the creation of a new business establishment, the expansion of the capacity of an existing business establishment, the diversification of the production of a business establishment into products that have never been produced in it, or the fundamental change of the entire production process of an existing business establishment.
  • The acquisition of assets belonging to a business establishment that has closed or would have closed had it not been purchased and which is purchased by an investor unrelated to the seller and excludes a simple acquisition of the shares of a business.
• Initial investment for new economic activity:
  • The investment in tangible and intangible assets related to the creation of a new business establishment, or the diversification of the business establishment's activity, provided that the new activity is not the same or similar to that previously carried out in the establishment.
  • The acquisition of the assets belonging to a closed business establishment which is purchased by an investor unrelated to the seller, provided that the new activity to be carried on using the acquired assets is not the same or similar to that practiced in the business establishment prior to the purchase.

 

Eligible expenditure for regional aid

 

Tangible assets

• Construction, expansion, modernization of building facilities and special and auxiliary building facilities and the shaping of the surrounding area. Cumulatively cannot exceed 45% of all eligible costs. For investment projects in the tourism sector, the rate is set at 60% for building costs, for investments in the Logistics sector in 70% also for the building costs of the investment projects in question, while in investment projects for plant production in greenhouses the coefficient amounts to 60%. Finally, for buildings which are classified as preserved, the factor in question amounts to 80%.
• Purchase of all or part of the existing fixed assets, such as buildings, machinery and other business establishment equipment, under the following conditions, which must be cumulative:
  • the business establishment is closed,
  • the purchase is made by the entity of the investment plan, which is not related to the seller of the business establishment of approx. i unless it is a small business, which is acquired by an employee of the original owner,
  • the relevant transaction is carried out under normal market conditions. The cost of assets which have previously been granted or subsidized through development laws or other aid schemes prior to their purchase shall be deducted from such eligible expenditure.
• Purchase and installation of new modern machinery and other equipment, technical installations and means of transport that move within the area of ​​the integrated unit
• Leases for financial leasing of new modern machinery and other equipment
• Modernization of special non-building facilities and mechanical facilities

Intangible assets

• Transfer of technology, purchase of intellectual property rights, licenses, patents, know-how and unproprietary know-how
• Quality assurance systems, certifications, software supply and installation and business organization systems

For large enterprises, the subsidized costs for intangible assets cannot exceed thirty percent (30%) of the total subsidized regional aid costs. For SMEs, the maximum percentage is set at fifty percent (50%).

Wage cost

The wage costs of new jobs created as a result of the implementation of the investment plan are subsidized, calculated for a period of two (2) years from the creation of each position. Conditions for wage cost support 1. Mandatorynet increase in the number of Annual Work Units (AWUs) compared to the AWUs of the previous 12 months from the date of submission of the application for membership 2. The jobs must be filled within 3 years from the date of completion and start of production operation 3. Each job created through the investment shall be maintained in the assisted establishment for a minimum period of at least five (5) years for large enterprises, at least four (4) years for medium-sized enterprises and at least three (3) years for small enterprises, from the date on which it is first created.

Eligible expenditure other than regional aid:

• Consultancy fees for SMEs Only for new small and medium-sized enterprises and up to €50,000 (up to 5% of total eligible costs)
• Δαπάνες μέτρων ενεργειακής απόδοσης
• Δαπάνες για τη συμπαραγωγή ενέργειας υψηλής απόδοσης από Α.Π.Ε.
• Δαπάνες παραγωγής ενέργειας από ανανεώσιμες πηγές
• Δαπάνες εγκατάστασης αποδοτικών συστημάτων τηλεθέρμανσης και τηλεψύξης
• Δαπάνες αποκατάστασης μολυσμένων χώρων
• Δαπάνες ανακύκλωσης και επαναχρησιμοποίησης αποβλήτων
• Vocational training expenses
• Δαπάνες συμμετοχής ΜμΕ σε εμπορικές εκθέσεις
• Δαπάνες για εργαζόμενους σε μειονεκτική θέση και εργαζόμενους με αναπηρία
• Δαπάνες έρευνας και ανάπτυξης
• Δαπάνες καινοτομίας για ΜμΕ
• Δαπάνες διαδικαστικής και οργανωτικής καινοτομίας για ΜμΕ και Μεγάλες Επιχειρήσεις

Επιχειρηματική εξωστρέφεια – Αναπτυξιακός Νόμος 4887/2022

Σκοπός του καθεστώτος "Επιχειρηματική εξωστρέφεια" είναι η ενίσχυση των επενδυτικών σχεδίων των επιχειρήσεων που στοχεύουν στη διείσδυση σε νέες αγορές του εξωτερικού με την εξαγωγή των προϊόντων ή των υπηρεσιών τους.

Επιχειρηματική εξωστρέφεια - Ποιους αφορά

Στο καθεστώς "Επιχειρηματική εξωστρέφεια" υπάγονται επενδυτικά σχέδια τα οποία αναπτύσσουν επιχειρηματική εξωστρέφεια και εξαγωγικές δραστηριότητες σε ποσοστό που προσδιορίζεται με την απόφαση προκήρυξης. Τα επενδυτικά σχέδια πρέπει να έχουν ολοκληρωμένο χαρακτήρα αρχικής επένδυσης. Στο παρόν καθεστώς "Επιχειρηματική εξωστρέφεια" δύναται να υπάγονται και επενδυτικά σχέδια που δεν πληρούν την προϋπόθεση του ολοκληρωμένου χαρακτήρα αρχικής επένδυσης εφόσον αυτά περιλαμβάνουν δαπάνες, οι οποίες εντάσσονται στις εξής κατηγορίες δαπανών: a. spending on research, development and innovation, b. expenditure on environmental protection, c. expenditure on vocational training, d. aid expenditure for SMEs, e. expenditure on consultancy services for SMEs f. innovation expenditure in SMEs G. δαπάνες για διαδικαστική και οργανωτική καινοτομία για Μικρομεσαίες Επιχειρήσεις και Μεγάλες Επιχειρήσεις H. expenditure on energy efficiency measures I. costs for high-efficiency cogeneration from Renewable Energy Sources (RES) and the production of energy from Renewable Energy Sources J. δαπάνες για εγκατάσταση αποδοτικών συστημάτων τηλεθέρμανσης και τηλεψύξης K. expenditure on recycling and reuse of waste L. δαπάνες για πρόσληψη εργαζομένων σε μειονεκτική θέση και εργαζομένους με αναπηρία

Επιχειρηματική εξωστρέφεια - Επιλέξιμες επιχειρήσεις

Eligible are companies that are established or have a branch in Greek territory at the time of commencement of the investment project and have one of the following forms:

• trading company,
• cooperative,
• Κοινωνικές Συνεταιριστικές Επιχειρήσεις (Κοιν.Σ.Επ.) του 4430/2016 (Ά 2015)), Αγροτικοί Συνεταιρισμοί (ΑΣ), Ομάδες Παραγωγών (ΟΠ), Αγροτικές Εταιρικές Συμπράξεις (ΑΕΣ) του N. 4384/2016 (Α' 78),
• companies being formed or merged, with the obligation to have completed the disclosure procedures before the start of work on the investment project,
• joint ventures engaged in commercial activities
• public and municipal enterprises 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,
  • δεν επιχορηγείται η λειτουργία τους με δημόσιους πόρους για το διάστημα τήρησης των μακροχρόνιων υποχρεώσεων του άρθρου 22.

Επιχειρηματική εξωστρέφεια - Μη επιλέξιμες επιχειρήσεις

Δεν θεωρούνται δικαιούχοι και εξαιρούνται από τις ενισχύσεις του παρόντος καθεστώτος "Επιχειρηματική εξωστρέφεια" οι κάτωθι:

• undertakings which are subject to pending aid recovery proceedings at the time of the submission of the investment project application (Deggendorf principle),
• οι προβληματικές επιχειρήσεις, όπως ορίζονται στην παράγραφο 18 του άρθρου 2 Γ.Α.Κ. (άρθρο 1 παρ. 4 περίπτωση γ' Γ.Α.Κ.),
• enterprises which, during the two (2) years preceding the submission of the application for aid, have relocated to the business premises where the initial investment in respect of which aid is requested will take place or have not undertaken not to do so within a period of two (2) years after the completion of the initial investment for which aid is requested,
• enterprises implementing investment projects carried out on the initiative and on behalf of the State, on the basis of a relevant contract for the execution of a project, concession or provision of services.

 

Επιχειρηματική εξωστρέφεια - Προϋπολογισμός προγράμματος

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 same participation can also consist of external funding. The alternative ways of covering equity capital are:

• Increase in share or company capital from new cash contributions
• Capitalization of existing taxable reserves and retained earnings
• Use of existing taxable reserves and retained earnings
• Asset disposal
• Bank loan

Amount of subsidy

Το ελάχιστο επιλέξιμο ύψος επενδυτικού σχεδίου για την υπαγωγή επενδυτικών σχεδίων στο παρόν καθεστώς ενίσχυσης "Επιχειρηματική εξωστρέφεια" ορίζεται με βάση το μέγεθος του φορέα, ήτοι:

• για μεγάλες επιχειρήσεις, στο ποσό του ενός εκατομμυρίου (1.000.000) ευρώ,
• για μεσαίες επιχειρήσεις, στο ποσό των πεντακοσίων χιλιάδων (500.000) ευρώ,
• για μικρές επιχειρήσεις, στο ποσό των διακοσίων πενήντα χιλιάδων (250.000) ευρώ,
• for micro-enterprises, to the amount of one hundred thousand (100,000) euros,
• for the Social Cooperative Enterprises (SCE) of Law 4430/2016 (A'205), as well as the Agricultural Cooperatives (DP), the Producer Groups (POs) and the Agricultural Partnerships (ABP) of the Law. 4384/2016 (A' 78) in the amount of fifty thousand (50,000) euros.

Types of aid

• Tax exemption
• Subsidy
• Leasing subsidy
• Subsidization of the cost of employment created

Για τις μεσαίες και μεγάλες επιχειρήσεις η ενίσχυση περιλαμβάνει όλα τα ανωτέρω κίνητρα πλην της επιχορήγησης. The aid rates for the eligible costs of the initial investment will be granted on the basis of the intensity ceilings of the Regional Aid Map as follows: a. For micro and small enterprises, the aid rates for all types of incentives other than grants are granted at the maximum rate laid down in the Regional Aid Map. The grant incentive is awarded at eighty percent (80%) of the Regional Aid Charter ceiling. Αυξημένο ποσοστό επιχορήγησης (στο ανώτατο ποσοστό του Χάρτη Περιφερειακών Ενισχύσεων) χορηγείται για τα επενδυτικά σχέδια που υλοποιούνται στις ακόλουθες περιοχές:

• Mountainous areas, according to the classification of EL.STAT., except the municipal units that form part of the urban complex of Athens,
• areas located up to thirty (30) kilometres from the border,
• islands with a population of less than three thousand one hundred (3,100) inhabitants.

b. For medium and large enterprisesThe aid rates for all types of incentives other than grants shall be granted at eighty percent (80%) of the regional aid map ceiling. Αυξημένα ποσοστά ενισχύσεων (στο ανώτατο ποσοστό του Χάρτη Περιφερειακών Ενισχύσεων) χορηγούνται για τα επενδυτικά σχέδια που υλοποιούνται στις ακόλουθες περιοχές:

• Mountainous areas, according to the classification of EL.STAT., except the municipal units that form part of the urban complex of Athens,
• areas located up to thirty (30) kilometres from the border,
• islands with a population of less than three thousand one hundred (3,100) inhabitants.

 

Restrictions

• The total amount of aid per submitted investment project can reach up to €10,000,000
• The aid granted to each body, including aid to cooperating or associated enterprises may not exceed a cumulative total of 20 million euro. euros for an individual enterprise, and 30 million. euros for all related and cooperating undertakings, subject to the restrictions laid down in Article 4 of the General Tax Code.
• For investment projects that do not meet the condition of being an integrated initial investment project, the aid granted may not exceed EUR 1 million (EUR 1 000 000).

These restrictions shall apply to investment projects subject to the provisions of this Regulation for a period of three (3) years from the date of the entity's application for the inclusion of its investment project.

Επιχειρηματική εξωστρέφεια - Δαπάνες που επιδοτούνται

The investment projects covered herein may receive aid for eligible costs:

• Regional in nature for initial investment, either independently or in combination with non-regional aid from the other sections of the G.A.K. and other European Union Regulations or
• αποκλειστικά μη περιφερειακού χαρακτήρα από τα υπόλοιπα τμήματα του Γ.Α.Κ. και άλλων Κανονισμών της Ευρωπαϊκής Ένωσης, σε καθεστώτα που προβλέπονται στο Μέρος Β'.

Regional investment aid

Regional aid is granted in accordance with the Regional Aid Charter for:

• Initial investment:
  • The investment in tangible and intangible assets in connection with the creation of a new business establishment, the expansion of the capacity of an existing business establishment, the diversification of the production of a business establishment into products that have never been produced in it, or the fundamental change of the entire production process of an existing business establishment.
  • The acquisition of assets belonging to a business establishment that has closed or would have closed had it not been purchased and which is purchased by an investor unrelated to the seller and excludes a simple acquisition of the shares of a business.
• Initial investment for new economic activity:
  • The investment in tangible and intangible assets related to the creation of a new business establishment, or the diversification of the business establishment's activity, provided that the new activity is not the same or similar to that previously carried out in the establishment.
  • The acquisition of the assets belonging to a closed business establishment which is purchased by an investor unrelated to the seller, provided that the new activity to be carried on using the acquired assets is not the same or similar to that practiced in the business establishment prior to the purchase.

 

Eligible expenditure for regional aid

 

Tangible assets

• Construction, expansion, modernization of building facilities and special and auxiliary building facilities and the shaping of the surrounding area. Cumulatively cannot exceed 45% of all eligible costs. For investment projects in the tourism sector, the rate is set at 60% for building costs, for investments in the Logistics sector in 70% also for the building costs of the investment projects in question, while in investment projects for plant production in greenhouses the coefficient amounts to 60%. Finally, for buildings which are classified as preserved, the factor in question amounts to 80%.
• Purchase of all or part of the existing fixed assets, such as buildings, machinery and other business establishment equipment, under the following conditions, which must be cumulative:
  • the business establishment is closed,
  • the purchase is made by the entity of the investment plan, which is not related to the seller of the business establishment of approx. i unless it is a small business, which is acquired by an employee of the original owner,
  • the relevant transaction is carried out under normal market conditions. The cost of assets which have previously been granted or subsidized through development laws or other aid schemes prior to their purchase shall be deducted from such eligible expenditure.
• Purchase and installation of new modern machinery and other equipment, technical installations and means of transport that move within the area of ​​the integrated unit
• Leases for financial leasing of new modern machinery and other equipment
• Modernization of special non-building facilities and mechanical facilities

Intangible assets

• Transfer of technology, purchase of intellectual property rights, licenses, patents, know-how and unproprietary know-how
• Quality assurance systems, certifications, software supply and installation and business organization systems

For large enterprises, the subsidized costs for intangible assets cannot exceed thirty percent (30%) of the total subsidized regional aid costs. For SMEs, the maximum percentage is set at fifty percent (50%).

Wage cost

The wage costs of new jobs created as a result of the implementation of the investment plan are subsidized, calculated for a period of two (2) years from the creation of each position. Conditions for wage cost support 1. Mandatorynet increase in the number of Annual Work Units (AWUs) compared to the AWUs of the previous 12 months from the date of submission of the application for membership 2. The jobs must be filled within 3 years from the date of completion and start of production operation 3. Each job created through the investment shall be maintained in the assisted establishment for a minimum period of at least five (5) years for large enterprises, at least four (4) years for medium-sized enterprises and at least three (3) years for small enterprises, from the date on which it is first created.

Eligible expenditure other than regional aid:

• Consultancy fees for SMEs Only for new small and medium-sized enterprises and up to €50,000 (up to 5% of total eligible costs)
• Vocational training expenses
• Expenditure for SME participation in trade fairs
• Δαπάνες για εργαζόμενους σε μειονεκτική θέση και εργαζόμενους με αναπηρία
• Δαπάνες ενισχύσεων προς ΜμΕ, των άρθρων 17 έως 20 του Τμήματος 2 του Κεφαλαίου ΙΙΙ του Γ.Α.Κ.

Green Productive Investment SMEs

the present Action 2 - Green Productive Investment SMEs encourages small investment projects aimed at the use and development of modern technologies, the upgrading of the products and/or services produced and their activities in general, by favouring actions that make use of modern technologies, infrastructure and best practices in energy upgrading , the circular economy and the adoption of clean sources. Existing medium, small and micro enterprises can apply for the Green Productive Investment SME Action.

The basic conditions for the participation of potential beneficiaries are the following:

• Make an investment exclusively in one Category of Region
• Have at least one (1) full closed fiscal year prior to the date of online submission of the funding application.
• Be materially active (Main Activity Code or Highest Revenue Activity Code) in one (1) eligible Activity Code of this call for proposals prior to the date of online submission of the funding application.
• Have the eligible investment ID (s) of this call for proposals before the date of online submission of the application for funding.
• Have at least two (2) PTE of paid employment in the calendar year preceding the submission of the funding application. This will be confirmed on the basis of the declared data kept for this undertaking in the ERGANI information system.

In addition, you should:

• Indicate as the place(s) for the implementation of the actions of this action only one category of Region. It should be specified that the undertaking may carry out expenditure at its head office and/or at its branches, provided that all the places of implementation belong to the same category of region and have the same aid intensity
• Operate legally by having the appropriate licensing document, in accordance with the applicable legislation and their activity (e.g. operating licence, opening declaration, operating licence exemption, opening notification, etc.). In case the licence has not been issued or has expired, the relevant application for its issue/renewal is required.
• Not be in bankruptcy, liquidation or administration, or have not filed a petition for reorganization by the company's creditors.
• Not have pending recovery of state aid following a decision of the European Commission declaring an aid illegal and incompatible with the internal market.
• The physical object of the investment has not been completed or has not been fully implemented before the submission of the application for funding.

Green Productive Investment - Not eligible to apply for funding:

• Public enterprises, public bodies or public organisations and/or their subsidiaries, legal persons governed by public law, as well as companies in the capital or voting rights of which the OTAs and all the above public bodies participate, directly or indirectly, with a percentage of more than twenty-five percent (25%), individually or jointly (as well as companies that are assimilated to them, as main partners).
• Offshore companies, financial and insurance institutions, as well as all kinds of sports clubs, associations, sports limited liability companies, as well as companies related to the above categories in any way (indicatively: parent, subsidiary, affiliated, associated, cooperating, joint ownership/management through natural persons, etc.).

The Action is co-financed by the European Union, in particular by the European Regional Development Fund (ERDF) and by the Greek State.

New Business – Development Law 4887/2022

The purpose of this scheme New Business - Development Law 4887/2022 is to support new entrepreneurs operating in specific sectors of the economy and to cover the costs of setting up companies and carrying out research activities, as well as the costs of initial investment. Investment projects for activities in the fields of primary production, the production of agricultural products and the processing of agricultural products , in fishing , in research and applied innovation, in digital and technological transformation , in processing and in supply chain , and are to be implemented by micro and small enterprises in the process of being set up , in the corporate capital of which only natural persons participate who: a) have no previous participation in companies, with the exception of holding shares of companies listed on the Athens Stock Exchange (AEX), b) have no previous business activity and c) meet the income criteria specified in the relevant notices. The scheme applies to investment projects for activities which fall within the scope of primary production, agro-processing, fisheries, research and applied innovation, digital and technological transformation, manufacturing and the supply chain, to be implemented by Micro and Small Enterprises in the process of being set up, in the corporate capital of which only natural persons participate who: a) have no previous participation in companies, with the exception of holding shares of companies listed on the Athens Stock Exchange (AEX), b) have no previous business activity and c) meet the income criteria specified in the relevant notices. Investment projects for New Business must have the integrated character of an initial investment. Initial investment:

• The investment in tangible and intangible assets in connection with the creation of a new business establishment, the expansion of the capacity of an existing business establishment, the diversification of the production of a business establishment into products that have never been produced in it, or the fundamental change of the entire production process of an existing business establishment.
• The acquisition of assets belonging to a business establishment that has closed or would have closed had it not been purchased and which is purchased by an investor unrelated to the seller and excludes a simple acquisition of the shares of a business.

Στο παρόν καθεστώς δύναται να υπάγονται και επενδυτικά σχέδια που δεν πληρούν την προϋπόθεση του ολοκληρωμένου χαρακτήρα αρχικής επένδυσης εφόσον αυτά περιλαμβάνουν δαπάνες, οι οποίες εντάσσονται στις εξής κατηγορίες δαπανών: a. aid expenditure on access to finance for SMEs b. investment aid expenditure for SMEs c. spending on research, development and innovation, d. expenditure on environmental protection, e. expenditure on vocational training, f. expenditure on consultancy services for SMEs G. innovation expenditure in SMEs H. start-up costs for newly established small and micro enterprises I. expenditure on energy efficiency measures J. expenditure on recycling and reuse of waste K. costs for high-efficiency cogeneration from Renewable Energy Sources (RES) and the production of energy from Renewable Energy Sources L. the costs of remediation of contaminated sites

New Business - Eligible businesses

Eligible are companies that are established or have a branch in Greek territory at the time of commencement of the investment project and have one of the following forms:

• trading company,
• cooperative,
• Social Cooperative Enterprises (SPs) of 4430/2016 (A 2015)), Agricultural Cooperatives (AC), Producer Groups (POs), Agricultural Corporate Partnerships (ACPs) of Law 4384/2016 (A 78),
• companies being formed or merged, with the obligation to have completed the disclosure procedures before the start of work on the investment project,
• joint ventures engaged in commercial activities
• public and municipal enterprises 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,
  • δεν επιχορηγείται η λειτουργία τους με δημόσιους πόρους για το διάστημα τήρησης των μακροχρόνιων υποχρεώσεων του άρθρου 22.

Μη επιλέξιμες επιχειρήσεις

The following are not eligible and are excluded from aid under this scheme:

• undertakings which are subject to pending aid recovery proceedings at the time of the submission of the investment project application (Deggendorf principle),
• firms in difficulty, as defined in paragraph 18 of Article 2 of the General Tax Code (Article 1(4)(c) of the General Tax Code),
• enterprises which, during the two (2) years preceding the submission of the application for aid, have relocated to the business premises where the initial investment in respect of which aid is requested will take place or have not undertaken not to do so within a period of two (2) years after the completion of the initial investment for which aid is requested,
• enterprises implementing investment projects carried out on the initiative and on behalf of the State, on the basis of a relevant contract for the execution of a project, concession or provision of services.

Entrepreneurship 360 – Development Law 4887/2022

The purpose of this Entrepreneurship 360 scheme is to support all the investment projects covered by this scheme, except for certain categories for which specific schemes are established, which concern the implementation of initial investments and the possibility of incurring additional expenditure for the benefit of entrepreneurial initiatives and the national economy. Investment projects in Entrepreneurship 360 must have the integrated character of an initial investment and in particular meet one of the following conditions:

• Create a new unit.
• Expansion of the capacity of an existing plant.
• Diversification of a unit's output into products that have never been produced or services that have not been provided by it on condition that, for large firms, the aided expenditure exceeds by at least two hundred percent (200%) the book value of the assets to be reused, as recorded in the tax year preceding the application for the investment project.
• Fundamental change of the entire production process of an existing unit. For large enterprises, is also required the aided investment expenditure must exceed the depreciation of assets linked to the activity to be modernised and incurred during the three (3) previous tax years. If the depreciation linked to the activity is not clearly shown, it is considered that the above condition is not met.

Underlying Investment Projects for Entrepreneurship 360

The Entrepreneurship 360 scheme covers investment projects, as defined in Article 5 of Law No. 4887/2022, with the exception of those covered by the agri-food - primary production and processing of agricultural products - fisheries aid schemes referred to in Articles 65 to 71, the manufacturing - supply chain of Articles 72 to 77, aid for tourism investment under Articles 84 to 90 and alternative forms of tourism under Articles 91 to 97 and included in the Activity Code Numbers of the National Nomenclature of Economic Activities, as they will be reflected, on the basis of an administrative document, in a table to be posted on the website of the Ministry of Development and Investment: https://ependyseis.mindev.gov.gr/ More specifically, eligible investment projects are:

• quarrying of marble and other limestone for monuments or buildings (SIC 08.11.11) and quarrying of granite, sandstone and other stones for monuments or buildings (building stones) (SIC 08.11.12), when carried out by undertakings with an existing manufacturing activity or one acquired before the completion of the quarrying investment projects.
• desalination of seawater, (CN code 36.00.20.01), when carried out in island areas using renewable energy sources, without being included in their eligible costs.
• Production of films, video and television programmes, sound recordings and music publishing (CN codes 59 and 60.10.2, 60.20.1, 60.20.2, 60.20.3, 63.11.2, 63.11.21, 63.11.22) for the creation of permanent 'studios'.
• Real Property Management (Code 68.32.13.00) for O.Y.M.E.D. development and management operations if they involve establishment or expansion and are implemented on more than three hundred (300) acres.
• Field Services (ID 93.11.10.01) with the construction of at least six (6) fields and Swimming Pool Services (swimming pool) with dimensions of more than 25 meters exclusively for sports purposes.
• Laundry Engineering Services (SIC 96.01.19.02) and Clothes Ironing Services (SIC 96.01.13.01) whose activity involves, in more than 60%, services to hospitals, hotels, nursing homes, etc. and whose minimum value exceeds one (1) million euros.
• Establishment of recovery and rehabilitation centres, as defined in article 10 of Law No. 2072/1992 (A' 125) and investment projects for the provision of Sheltered Housing for Persons with Disabilities, according to article 30 of the same law, with a minimum amount of more than one (1) million euros.
• Provision of services to retirement homes (code 87.30.11.01) with a minimum value of more than one (1) million euros

The investment projects submitted are developed in each Regional Unit and may be separated in parts only in cases where they are inseparably linked parts of the same - single investment project, which has the character of an initial investment, but are governed by a different institutional framework, or differ in the intensity of the aid provided for. In cases where the investment project is structured in segments, the costs supported must be entirely distinct.

Επιλέξιμες επιχειρήσεις

Eligible are companies that are established or have a branch in Greek territory at the time of commencement of the investment project and have one of the following forms:

• trading company,
• cooperative,
• Social Cooperative Enterprises (SPs) of 4430/2016 (A 2015)), Agricultural Cooperatives (AC), Producer Groups (POs), Agricultural Corporate Partnerships (ACPs) of Law 4384/2016 (A 78),
• companies being formed or merged, with the obligation to have completed the disclosure procedures before the start of work on the investment project,
• joint ventures engaged in commercial activities
• public and municipal enterprises 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,
  • δεν επιχορηγείται η λειτουργία τους με δημόσιους πόρους για το διάστημα τήρησης των μακροχρόνιων υποχρεώσεων του άρθρου 22.

Μη επιλέξιμες επιχειρήσεις

The following are not considered beneficiaries and are excluded from aid under this Entrepreneurship 360 scheme:

• undertakings which are subject to pending aid recovery proceedings at the time of the submission of the investment project application (Deggendorf principle),
• firms in difficulty, as defined in paragraph 18 of Article 2 of the General Tax Code (Article 1(4)(c) of the General Tax Code),
• enterprises which in the two (2) years preceding the submission of the application for aid:
  • have relocated the business establishment in which the initial investment for which aid is requested is to be carried out, or
  • refuse to commit not to relocate the above business establishment for a period of two (2) years after the completion of the initial investment,
• enterprises implementing investment projects carried out on the initiative and on behalf of the State, on the basis of a relevant contract for the execution of a project, concession or provision of services.
• The minimum eligible investment project size for the inclusion of investment projects in the Entrepreneurship 360 aid scheme is defined on the basis of the size of the entity, i.e:
  • major enterprises in the amount of one million (1.000.000) euro,
  • Medium enterprises in the amount of five hundred thousand (500,000) euros,
  • small enterprises in the amount of two hundred and fifty thousand (250,000) euros,
  • very small enterprises in the amount of one hundred thousand (100,000) euros,
  • for the Social Cooperative Enterprises (JVs) of Law 4430/2016 (A'205), as well as the Agricultural Cooperatives (AC), the Producer Groups (POs) and the Agricultural Corporate Partnerships (ACPs) of Law. 4384/2016 (A' 78) in the amount of fifty thousand (50,000) euros.

 

Δράση 3 – Ψηφιακός μετασχηματισμός αιχμής ΜμΕ

Η Δράση 3 – Ψηφιακός Μετασχηματισμός Αιχμής ΜμΕ αφορά επιχειρήσεις που έχουν ενσωματώσει ήδη ΤΠΕ σε πολλές λειτουργίες τους και πλέον επιδιώκουν να υλοποιήσουν ολοκληρωμένες επενδύσεις σε τεχνολογίες αιχμής ή σε λύσεις 4ης βιομηχανικής επανάστασης. Βασικός στόχος της Δράσης 3 – Ψηφιακός Μετασχηματισμός Αιχμής ΜμΕ είναι η αναβάθμιση των ΜμΕ με τεχνολογίες αιχμής ή με εξελιγμένα ψηφιακά συστήματα της 4η βιομηχανικής επανάστασης και συμπληρωματικά η κάλυψη επί μέρους αναγκών σε τεχνολογίες πληροφορικής και επικοινωνιών (ΤΠΕ) που διευρύνουν την παραγωγικότητα και την ανταγωνιστικότητά τους. The Action encourages, as a priority, the implementation of targeted digital transformation investment projects that contribute to an outward-looking, innovative, competitive and sustainable critical production of higher value-added products and services. Οι βασικές προϋποθέσεις συμμετοχής των επιχειρήσεων που υποβάλλουν αίτηση χρηματοδότησης, είναι οι ακόλουθες κατά την ημερομηνία ηλεκτρονικής υποβολής της αίτησης χρηματοδότησης: 1. Να υποβάλλουν μία (1) επενδυτική πρόταση ανά ΑΦΜ. 2. Να δραστηριοποιούνται στην Ελληνική επικράτεια και να πραγματοποιήσουν επένδυση αποκλειστικά σε μία μόνο Κατηγορία Περιφέρειας / Περιφερειακή ενότητα που έχουν την ίδια ένταση ενίσχυσης. 3. Να τηρούν Απλογραφικά ή Διπλογραφικά βιβλία και να έχουν κλεισμένη τουλάχιστον μία (1) πλήρη διαχειριστική χρήση. 4. Να διαθέτουν τουλάχιστον έναν (1) επιλέξιμο ΚΑΔ δραστηριότητας, κατά την υποβολή της αίτησης χρηματοδότησης. 5. Να δραστηριοποιούνται στον επιλέξιμο ΚΑΔ του επενδυτικού σχεδίου για ένα (1) τουλάχιστον έτος. 6. Το επενδυτικό σχέδιο να αφορά αποκλειστικά τους επιλέξιμους ΚΑΔ της παρούσας δράσης (επιλέξιμοι τομείς δραστηριότητας βάσει των Καν. ΕΕ 651/2014 (ΓΚΑΚ) και 1407/2013 (De Minimis)). 7. Nα έχουν εννέα (9) τουλάχιστον ΕΜΕ εξαρτημένης εργασίας κατά το ημερολογιακό έτος που προηγείται της υποβολής της αίτησης χρηματοδότησης. 8. Να μην έχει γίνει έναρξη εργασιών για το επενδυτικό σχέδιο πριν την υποβολή της αίτησης ενίσχυσης. Σε αντίθετη περίπτωση: Εφόσον η αίτηση χρηματοδότησης έχει υποβληθεί με το χρηματοδοτικό καθεστώς του Rule. ΕΕ 1407/2013 (de minimis), η δαπάνη κρίνεται μη επιλέξιμη και ως εκ τούτου απορρίπτεται. Εφόσον η αίτηση χρηματοδότησης έχει υποβληθεί με το χρηματοδοτικό καθεστώς του Rule. ΕΕ 651/2014 (ΓΑΚ), το σύνολο του επενδυτικού σχεδίου καθίσταται μη επιλέξιμο προς χρηματοδότηση. 9. Να συγκεντρώνουν κατ’ ελάχιστο το βαθμό 70 στο ερωτηματολόγιο ψηφιακής ωριμότητας της παρούσας πρόσκλησης.

Επιπρόσθετα θα πρέπει να πληρούνται στο σύνολό τους οι κάτωθι προϋποθέσεις κατά την ημερομηνία ηλεκτρονικής υποβολής της αίτησης χρηματοδότησης για την Δράση 3 – Ψηφιακός μετασχηματισμός αιχμής ΜμΕ:

10. Να έχουν την ιδιότητα της ΜμΕ σύμφωνα με τον Ορισμό ΜμΕ της σύστασης της ΕΕ 2003/361/ΕΚ, λαμβανομένων υπόψη των όρων για τη διατήρηση της ιδιότητας αυτής. 11. Να λειτουργούν νόμιμα διαθέτοντας την κατάλληλη, σύμφωνα με την κείμενη νομοθεσία, άδεια λειτουργίας. 12. Να λειτουργούν αποκλειστικά με μία από τις ακόλουθες μορφές επιχειρήσεων: επιχειρήσεις εταιρικού/εμπορικού χαρακτήρα [Ανώνυμη Εταιρία, Εταιρία Περιορισμένης Ευθύνης, Ομόρρυθμη Εταιρία ή Ετερόρρυθμη Εταιρία, Ι.Κ.Ε, ατομικές επιχειρήσεις και Κοινωνικές Συνεταιριστικές Επιχειρήσεις του Ν. 4430/2016 όπως ισχύει, Ναυτιλιακή Εταιρεία Πλοίων Αναψυχής (ΝΕΠΑ)]. Επίσης, επιλέξιμες είναι και οι δικηγορικές εταιρείες του άρθρου 49 επ. του Ν. 4194/2013. 13. Να πληρούν τις προϋποθέσεις εφαρμογής του Κανονισμού ΕΕ στον οποίο στηρίζεται το χρηματοδοτικό καθεστώς ενίσχυσης που θα επιλέξουν υποχρεωτικά κατά την υποβολή της αίτησης χρηματοδότησης. There is a choice of either Kan. EU 651/2014 (GDPR) or Reg. EU 1407/2013 (De Minimis). 14. Να μην βρίσκονται υπό πτώχευση, εκκαθάριση ή αναγκαστική διαχείριση. 15. Να μην εκκρεμεί σε βάρος τους ανάκτηση κρατικής ενίσχυσης έπειτα από απόφαση της Ευρωπαϊκής Επιτροπής με την οποία μια ενίσχυση κηρύσσεται παράνομη και ασυμβίβαστη με την εσωτερική αγορά. 16. Να συγκεντρώνουν κατ’ ελάχιστο το συνολικό βαθμό 50 στα βαθμολογούμενα κριτήρια τα οποία θα αφορούν στην περιγραφή του υποβληθέντος επενδυτικού σχεδίου, τον αριθμό εργαζομένων (ΕΜΕ) και την ψηφιακή ωριμότητα της επιχείρησης. (Τμήμα Β Βαθμολογούμενα Κριτήρια Αξιολόγησης)

Δράση 1 – Βασικός ψηφιακός μετασχηματισμός ΜμΕ

Ο Βασικός Ψηφιακός Μετασχηματισμός - Δράση 1 του ΕΣΠΑ αφορά μικρομεσαίες επιχειρήσεις οι οποίες δεν έχουν ακόμα ενσωματώσει σημαντικές τεχνολογίες πληροφορικής και τηλεπικοινωνιών (ΤΠΕ) στην λειτουργία τους και στοχεύουν στην κάλυψη βασικών ελλείψεων σε εφαρμογές και εξοπλισμό. Βασικός στόχος της Δράσης 1 – Βασικός Ψηφιακός Μετασχηματισμός ΜμΕ είναι η ψηφιακή αναβάθμιση των ΜμΕ με την υλοποίηση βασικών ενεργειών ψηφιακού μετασχηματισμού με σύγχρονες τεχνολογίες πληροφορικής και επικοινωνιών (ΤΠΕ) ώστε οι ενισχυόμενες επιχειρήσεις να είναι σε θέση να ανταποκριθούν στις αυξημένες ψηφιακές απαιτήσεις της σύγχρονης αγοράς. The Action encourages, as a priority, the implementation of targeted digital transformation actions that contribute to an outward-looking, innovative, competitive and sustainable critical production of higher value-added products and services.

Ποιους αφορά ο Βασικός Ψηφιακός Μετασχηματισμός - Δράση 1

Υφιστάμενες μεσαίες, μικρές και πολύ μικρές επιχειρήσεις, όπως αυτές ορίζονται στη Σύσταση της Επιτροπής 2003/361/ΕΚ. Οι βασικές προϋποθέσεις συμμετοχής των επιχειρήσεων που υποβάλλουν αίτηση χρηματοδότησης, είναι οι ακόλουθες κατά την ημερομηνία ηλεκτρονικής υποβολής της αίτησης χρηματοδότησης: 1. Να υποβάλλουν μία και μοναδική αίτηση χρηματοδότησης ανά ΑΦΜ 2. Να δραστηριοποιούνται στην Ελληνική επικράτεια και να πραγματοποιήσουν επένδυση αποκλειστικά σε μία μόνο Κατηγορία Περιφέρειας (με την ίδια ένταση ενίσχυσης) 3. Να τηρούν Απλογραφικά ή Διπλογραφικά βιβλία και να έχουν τουλάχιστον μία (1) πλήρη διαχειριστική χρήση 4. Να δραστηριοποιούνται στον επιλέξιμο ΚΑΔ του επενδυτικού σχεδίου τουλάχιστον για ένα (1) έτος. 5.Το επενδυτικό σχέδιο να αφορά αποκλειστικά σε επιλέξιμες δραστηριότητες. 6. Να διαθέτουν τουλάχιστον τρεις (3) ΕΜΕ εξαρτημένης εργασίας το ημερολογιακό έτος που προηγείται της υποβολής της αίτησης χρηματοδότησης.

Επιπρόσθετα θα πρέπει να πληρούνται στο σύνολό τους οι κάτωθι προϋποθέσεις κατά την ημερομηνία ηλεκτρονικής υποβολής της αίτησης χρηματοδότησης:

7. Να λειτουργούν νόμιμα διαθέτοντας την κατάλληλη, σύμφωνα με την κείμενη νομοθεσία, άδεια λειτουργίας. 8. Να μην βρίσκονται υπό πτώχευση, εκκαθάριση ή αναγκαστική διαχείριση. 9. Να μην έχει ολοκληρωθεί το φυσικό αντικείμενο της επένδυσης ή να μην έχει υλοποιηθεί πλήρως πριν από την υποβολή της αίτησης χρηματοδότησης. 11. Meet the conditions for the application of Reg. EU 1407/2013 (De Minimis). Το συνολικό ποσό των ενισχύσεων ήσσονος σημασίας (De Minimis) που έχει λάβει στο παρελθόν η ενιαία επιχείρηση, συμπεριλαμβανομένης της ενίσχυσης από αυτή τη Δράση, να μην υπερβαίνει το ποσό των €200.000 (ή €100.000 για τον τομέα των οδικών εμπορευματικών μεταφορών για λογαριασμό τρίτων) μέσα σε μία τριετία (τρέχον οικονομικό έτος και τα δύο (2) προηγούμενα οικονομικά έτη) πριν από τον χρόνο χορήγησης του εννόμου δικαιώματος της ενίσχυσης.

Supporting the creation and operation of new tourism businesses

The Action Supporting the creation and operation of new tourism businesses is the third in a row of the Entrepreneurship Action of the NSRF 2021-2027, which will soon open for applications. In particular, for the third Entrepreneurship Action, the budget will be 150 million euros (funds from the "Competitiveness" programme of the new NSRF).

Who is concerned by the Aid

More specifically on the procedure for inclusion in the action to support tourism businesses, it is noted that medium-sized, small and micro enterprises and start-ups without full management use will be able to submit a proposal. The main conditions for participation of potentially benefiting enterprises are as follows:

• To invest exclusively in one Region.
• Operate in eligible Activity Code(s) - to be defined in the detailed call.
• Provide precise information and data on the location of the investment site on a specific property (land, building or other type of independent site).
• Provide evidence of the ownership of the property.
• Provide a certificate of land use for the above-mentioned investment site.
• Provide evidence of private participation of at least 60% of the proposed subsidised budget of the investment project.
• The investment project must not have commenced operations before the submission of the application for funding.
• If the investment concerns tourist accommodation, it must be of a specific capacity and specifications to be defined in the detailed invitation.
• If the investment concerns furnished tourist accommodation, at least three of them must be in the same EOT mark/METE number (Register of Tourist Enterprises).
• Meet the conditions for the application of Reg. EU 1407/2013 (De Minimis)(limit of 200.000€ per three years based on the dates of the inclusion decisions)

Please note that:

• Δεν θα είναι επιτρεπτή ουσιώδης αλλαγή ως προς το βασικό φυσικό αντικείμενο και τη χωροθέτηση της επένδυσης
• No substantial change or variation in the persons and percentages of participation will be allowed throughout the duration of the project, from the submission of the application for funding until the completion and repayment of the investment
• It is not permitted for a natural person/entity to be a partner in more than one approved funding application.
• The evaluation of applications will be immediate (First Come First Served) and investment projects will be examined in the order in which they are submitted until the budget of the action is exhausted. An initial eligibility check will be carried out and then eligible projects will be scored on the basis of criteria related to:
  • securing private participation by rating the availability of partner funds
  • the experience of the partners/shareholders of the company in implementing the investment project
  • the location where the investment is to be carried out (priority is given to investments to be carried out in inaccessible areas), the maturity of the investment project in terms of the permits required to start implementing the investment project
  • the feasibility of an implementation timetable
  • the relevance of the investment project to the National Smart Specialisation Strategy 2021-2027
• In case of rejection, the same partnership, i.e. the same natural/legal persons irrespective of the percentage of participation, will be entitled to a maximum of one resubmission of the application.

Digital and technological transformation of businesses – Development Law 4887/2022

Σκοπός του παρόντος καθεστώτος Ψηφιακός και τεχνολογικός μετασχηματισμός επιχειρήσεων – Αναπτυξιακός Νόμος 4887/2022, είναι η ενίσχυση των επενδυτικών σχεδίων που προάγουν τον ψηφιακό και τεχνολογικό μετασχηματισμό, καθώς και τη χρήση τεχνολογιών της «Βιομηχανίας 4.0» και αναβαθμίζουν τις σχετικές δεξιότητες του ανθρώπινου δυναμικού. Τα υπαγόμενα επενδυτικά σχέδια αφορούν τις αναβαθμιζόμενες τεχνολογικά υφιστάμενες μονάδες και επιθυμούν να εισάγουν νέες ψηφιακές λειτουργίες και διαδικασίες, συνδυάζοντας μεθόδους παραγωγής με σύγχρονη τεχνολογία πληροφοριών και επικοινωνιών. Στο καθεστώς υπάγονται επενδυτικά σχέδια που έχουν ως αντικείμενο την τεχνολογική αναβάθμιση υφιστάμενων μονάδων, την εισαγωγή νέων ψηφιακών λειτουργιών και διαδικασιών και τον συνδυασμό μεθόδων παραγωγής με σύγχρονη τεχνολογία πληροφοριών και επικοινωνιών. Τα επενδυτικά σχέδια πρέπει να έχουν ολοκληρωμένο χαρακτήρα αρχικής επένδυσης. Στο παρόν καθεστώς δύναται να υπάγονται και επενδυτικά σχέδια που δεν πληρούν την προϋπόθεση του ολοκληρωμένου χαρακτήρα αρχικής επένδυσης εφόσον αυτά περιλαμβάνουν δαπάνες, οι οποίες εντάσσονται στις εξής κατηγορίες δαπανών: a. spending on research, development and innovation, b. expenditure on environmental protection, c. expenditure on vocational training, d. aid expenditure for SMEs, e. expenditure on consultancy services for SMEs f. innovation expenditure in SMEs G. δαπάνες για διαδικαστική και οργανωτική καινοτομία για Μικρομεσαίες Επιχειρήσεις και Μεγάλες Επιχειρήσεις H. expenditure on energy efficiency measures I. expenditure on recycling and reuse of waste J. costs for high-efficiency cogeneration from Renewable Energy Sources (RES) and the production of energy from Renewable Energy Sources K. the costs of remediation of contaminated sites

Ψηφιακός και τεχνολογικός μετασχηματισμός - Επιλέξιμες επιχειρήσεις

Eligible are companies that are established or have a branch in Greek territory at the time of commencement of the investment project and have one of the following forms:

• trading company,
• cooperative,
• Social Cooperative Enterprises (SPs) of 4430/2016 (A 2015)), Agricultural Cooperatives (AC), Producer Groups (POs), Agricultural Corporate Partnerships (ACPs) of Law 4384/2016 (A 78),
• companies being formed or merged, with the obligation to have completed the disclosure procedures before the start of work on the investment project,
• joint ventures engaged in commercial activities
• public and municipal enterprises 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,
  • δεν επιχορηγείται η λειτουργία τους με δημόσιους πόρους για το διάστημα τήρησης των μακροχρόνιων υποχρεώσεων του άρθρου 22.

Μη επιλέξιμες επιχειρήσεις

The following are not eligible and are excluded from aid under this scheme:

• undertakings which are subject to pending aid recovery proceedings at the time of the submission of the investment project application (Deggendorf principle),
• firms in difficulty, as defined in paragraph 18 of Article 2 of the General Tax Code (Article 1(4)(c) of the General Tax Code),
• enterprises which, during the two (2) years preceding the submission of the application for aid, have relocated to the business premises where the initial investment in respect of which aid is requested will take place or have not undertaken not to do so within a period of two (2) years after the completion of the initial investment for which aid is requested,
• enterprises implementing investment projects carried out on the initiative and on behalf of the State, on the basis of a relevant contract for the execution of a project, concession or provision of services.

Financing the operation of structures & technology transfer actions

The new programme Financing the Operation of Structures & Technology Transfer Activities was announced by the Ministry of Development and Investment , which is part of the Operational Programme "Competitiveness, Entrepreneurship and Innovation". According to the invitation of the Ministry, the aim of this programme is to exploit the research results produced in the country's Public Research Institutions (Universities, Research Centres) with emphasis on priority areas of the RIS3 national strategy to develop the necessary structures, expertise and human resources for technology transfer to research organisations. The programme Financing the Operation of Structures & Technology Transfer Activities is co-funded by Greece and the European Regional Development Fund (ERDF) .

Who is eligible for funding

• Higher Education Institutions individually or in collaboration with other HEIs and / or research bodies - Research bodies under Article 13A of Law No. 4310/2014, except in case B, individually or in collaboration with universities and/or other research organisations.

Conditions for participation

The The Project Fiche (FDF ), which constitutes the Beneficiary's proposal and is completed exclusively in the electronic format available at OPS NSRF . Attached to this call are instructions for completing the fields of the Fiche. The submission of the proposal constitutes an application for funding by the potential beneficiary. The following supporting documents/documents, which accompany the Fiche, are an integral part of the proposal: - Evidence of the beneficiary's competence - Decision of the Competent Collective Body for the submission of the proposal - Draft decision for implementation by own resources - Administrative Capacity / Organisational Structure and Procedures - Administrative Capacity / Procedures for project management and implementation - Operational Capacity / Experience in the implementation of related projects

Funding - Amount

Α. Technology Transfer Actions Estimated Budget per Proposal: up to 1.000.000 euros Β. Staffing & Organization of Offices and possible Collaborative Technology Transfer Structures Estimated Budget per Proposal: up to €630,000 C. Information, education and training actions Estimated Budget per Proposal: up to 100.000 euros

Program Budget

The budget for the new programme Financing the Operation of Structures & Technology Transfer Actions amounts to EUR 13.140.000.

Third call on the measure: Processing of fisheries and aquaculture products

Third call for funding applications for the inclusion of investment projects under the measure, Processing of fisheries and aquaculture products. The measure is part of the Operational Programme for Fisheries & the Sea 2014-2020 and is co-financed by 75% by European Union funds and by 25% by Greece.

Who is affected by manufacturing

- Natural or legal persons or associations thereof, collective bodies and other organisations, which are responsible for carrying out the operation submitted for support and which ultimately bear the cost of the operation. - Applications from companies in the process of being set up are not accepted. - Applications from companies larger than an SME will not be accepted.

Conditions for participation

The measure Processing of fisheries and aquaculture products concerns the following types of operations: - Saving energy or reducing the impact on environment - Improving safety, hygiene, health and health and working conditions - Processing of fish not intended for human consumption - Processing of by-products - Processing of organic products aquaculture - New or improved products, processes or management systems The objectives of the above Acts will be achieved exclusively through the implementation of the following actions: Α. Establishment of new manufacturing units Β. Mechanical and/or building extension existing manufacturing plants. Γ. Modernisation or relocation of existing processing plants. Each submitted investment project should serve exclusively the implementation of one of the above actions, with the exception of actions B and C which can be implemented jointly. In particular, the processing procedures of the above actions concern the preparation and presentation of the presented products, which includes: - cutting into fillets, - the packaging, - canning, - the freezer, - smoking, - the salting, - cooking, - preservation in vinegar, - drying, or - the preparation of fish for market by any other means. The deadline for submission of applications for the measure Processing of fishery and aquaculture products is Monday 02 August 2021 at 12:00 and the deadline is Friday 15 October 2021 at 14:00. Applications for funding are submitted by potential Beneficiaries, through the State Aid Management Information System (SAIS), which is available on the website: http://www.ependyseis.gr .

Synergies and Networking – Development Law 4399/2016

The aim of the Synergies and Networks scheme - Development Law 4399/2016, is to provide a complete framework of incentives with the main objective of creating business initiatives in existing , start-ups or in under establishment enterprises intending to make an initial investment in one of the eligible sectors of the Act.

Synergies and Networking - Content of the investment project - Character of the initial investment

• Create a new unit
• Capacity expansion of an existing unit
• Diversification of a unit's output into products or services that have never been produced in it
• Fundamental change of the entire production process
• Acquisition of assets of a unit that has ceased operations

The total budget of this scheme Synergies and Networks of the Development Law 4399/2016 for 2018 amounts to EUR 100.000.000, of which 80.000.000 euros 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 20.000.000 euros they concern the type of aid for the tax exemption. 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 same contribution may also consist of external funding. The alternative ways of covering equity are:

• Increase in share or company capital from new cash contributions
• Capitalization of existing taxable reserves and retained earnings
• Use of existing taxable reserves and retained earnings
• Asset disposal
• Bank loan

The minimum eligible amount of an investment project for the inclusion of investment projects in this aid scheme is set at two hundred and fifty thousand (250,000) euros. Expenditure on consultancy services and only for new SMEs (not yet seven years after their establishment). Support is provided for costs for monitoring the implementation of the investment project, for support in obtaining permits, in matters of financing the investment project, organisational and management studies, market surveys, etc.

Support for Young Enterprises of the National Register “Elevate Greece” to deal with the Covid-19 pandemic

Object/Aim of the Action for the Support for Young Businesses is to enhance the entrepreneurship and liquidity of the start-ups/innovative SMEs, (active in the areas of Smart Specialisation/RIS3), the National Register of Young Entrepreneurs "Elevate Greece" under the adverse conditions of the COVID-19 crisis, which was exacerbated by the prolonged outbreak of the disease (in the affected CDCs), in the form of non-refundable aid (working capital), so that businesses remain viable and jobs are not lost. The amount of aid to be granted to the start-up business is up to €100,000.00, which corresponds to a maximum of 80% of the business's Working Capital for the reference year (2019 or 2020). The innovative start-up SMEs are a dynamic and promising part of the Greek economy with an orientation towards Innovation and/or Research, with a high positive impact on the economic development of the country and its transition to a new production model, while at the same time, in addition to maintaining their existing jobs, they try to create new ones, if possible for highly qualified personnel, in order to contribute to stopping the increasing trend of brain drain abroad. The country's innovative start-up SMEs are facing liquidity shortages and suffering significant losses due to the impact of the COVID-19 containment measures. The exceptional nature of the outbreak of COVID-19 means that the losses in question could not have been foreseen, are of a significant scale and therefore create for the undertakings conditions that differ significantly from the market conditions in which they normally operate. Even healthy companies, which are well prepared for the inherent risks of normal business activity, face difficulties that jeopardise their viability. The primary objective of this action is to provide targeted public support to ensure that there is sufficient liquidity in the market to address the impact of COVID-19. In this context, the specific action "Elevate Greece" National Register Support for Start-ups to tackle the Covid-19 pandemic, supports innovative start-ups and SMEs affected by the pandemic in the form of a non-refundable grant, as defined below.

Business grant program for the employment of unemployed people aged 30 and over in the Least Developed Regions (LDP) of the country with an emphasis on the long-term unemployed and the unemployed of older ages (3rd CYCLE)

The subsidy for the employment of unemployed people aims to promoting employment, especially for the long-term unemployed and older unemployed , whose persistent unemployment makes it difficult for them to re-enter the labour market by creating 7,000 new jobs for unemployed people aged 30 and over in Less Developed Regions of the country (An. Macedonia and Thrace, Western Greece, Epirus, Thessaly and Central Macedonia) The third round of subsidies for 7,000 new jobs for unemployed people aged 30 and over in Regions East. Macedonia and Thrace, Western Greece, Epirus, Thessaly and Central Macedonia, co-funded by Greece and the European Union ( European Social Fund ), through the Operational Programme "Human Resources Development, Education and Lifelong Learning".

Who is covered by the subsidy for the employment of unemployed people

Private enterprises and private sector employers in general that carry out regular economic activity and operate in the Less Developed Regions of the country; and have not reduced their staff in the 3 months preceding the application and have not received more than 200.000 € of state aid in the previous 3 years (current and 2 previous years)..

Beneficiaries of the Action

Unemployed persons aged 30 years and over registered in the OAED register for a period of at least one month at the date of their nomination by the KPA2. The deadline for the submission of applications for funding for the 3rd cycle is Monday 31 January at 13:00. The application for funding is submitted electronically to the State Aid Information System (PASKE) of the Ministry of Development and Investment , at the following address: www.ependyseis.gr/mis by selecting the relevant indicator. Businesses receive a grant for each person covered by the action from the date of recruitment for a period of 12 months. Eligible costs are given in the form of a grant and relate to the wage and non-wage costs of the beneficiary for 12 months of full-time employment, including gross monthly wages, employer's insurance contributions, Christmas and Easter bonuses and holiday allowances.