Beneficiaries
Within the framework of the "Digital Transactions" Program, existing Small and Medium Enterprises as defined in Commission Recommendation 2003/361/EC are supported, and for which the following conditions are cumulatively met:
i. They operate in the Greek Territory with a Greek VAT number.
ii. They are active on the date of submission of the application to participate in the Program.
iii. They were founded/incorporated before 01.01.2022.
iv. They are engaged in an eligible activity.
Eligible activity for the purposes of the Program means any economic activity carried out on the free market, except those that are marked as ineligible for support in the context of Regulation 1407/2013 (de minimis).
In the event that a company is active in more than one Nace code, the Main Activity Nace code is taken into account when submitting the application to assess eligibility.
In addition, the Program excludes:
– activities of a non-commercial nature, such as activities of public administration and compulsory social security, activities of organizations, activities of households, as well as activities of non-resident organizations,
– activities linked to the application of the principle of "doing no significant harm" (2021/C 58/01), and in particular:
(i) activities related to fossil fuels, including downstream use, excluding projects under that measure for the production of electricity and/or heat, as well as related transmission and distribution infrastructure, using natural gas, which meet the conditions set out in Annex III of the technical guidance on the application of the 'do no significant harm' principle (2021/C58/01).
ii) activities within the EU emissions trading system. (ETS) to achieve projected greenhouse gas emissions that are not lower than the relevant benchmarks. Where the supported activity achieves projected greenhouse gas emissions that are not significantly lower than the relevant benchmarks, an explanation of why this is not possible should be provided. Benchmarks established for free allocation in respect of activities falling within the scope of the emissions trading scheme as set out in Commission Implementing Regulation (EU) 2021/447;
iii) activities related to waste landfills, incinerators and biological treatment plants;
– For incinerators, this exception does not apply to actions within the framework of this measure in units dealing exclusively with the treatment of non-recyclable hazardous waste, as well as in existing units, when the actions within the framework of this measure aim to increase energy efficiency, to the capture of exhaust gases for storage or use or to the recovery of materials from ash incineration, provided that such actions under this measure do not lead to an increase in the waste treatment capacity of the plants or to an extension of the life of the plants; for for this purpose evidence is provided at unit level
– For biological treatment units This exception does not apply to actions within the framework of the measure in question in existing mechanical biological treatment units, when the actions within the framework of this aim to increase energy efficiency or to retrofit for recycling operations of separated waste into bio-waste composting and anaerobic degradation of bio-waste, provided that such actions under this measure do not lead to an increase in the waste treatment capacity of the plants or to an extension of the life of the plants; to this end evidence is provided at plant level
iv) activities where the long-term disposal of waste may harm the environment. In cases of mixed activity (i.e. businesses operating in eligible and non-eligible sectors), the beneficiary is required to carry out separate accounting monitoring, so that non-eligible activities are not supported.
v. During the period 01.01.2021-31.12.2021 they provided employment in terms of dependent work which, expressed in terms of Annual Work Units (EMU), adds up from 0 to 250.00 EMU of dependent work.
In the case of businesses established between 01.01.2021-31.12.2021, for the calculation of the EMEs, a reduction to a 12-month duration will be carried out by the Program.
vi. They operate legally and comply with the relevant EU and national environmental legislation, providing, if requested, the appropriate licensing document, in accordance with the current legislation and their activity (e.g. operating license, operating license exemption, notice of commencement of operation, the environmental licensing, if applicable, etc.).
vii. They constitute a legal entity (Society Anonyme, Limited Liability Company, Partnership or Limited Partnership, I.K.E, Social Cooperative Enterprise, Cooperative) or Sole Proprietorship, and they keep aplographic or doublet books.
viii. They are not in bankruptcy, liquidation or receivership.
ix. There is no state aid recovery procedure pending against the company.
x. The total amount of minor aid they have received as a single enterprise, as defined in Article 2, par. 2 of Regulation 1407/2013, including the aid from this Program, should not exceed the amount of 200,000 euros (or 100,000 euros for the road freight transport sector on behalf of third parties) within a three-year period (current financial year and the two (2) previous financial years) before the time of granting the legal right to the aid. In the case of businesses with mixed activity, the beneficiary is obliged to separate the activities and distinguish the cost elements, so that the support of the road freight transport activity does not exceed the amount of 100,000 euros.
In cases of mergers, acquisitions and splits, the provisions of pars. 7-9 of article 3 of Regulation 1407/2013 (de minimis) are applied to calculate compliance with the limits of the previous paragraph.
xi. The grounds for exclusion in Article 40 of Law 4488/2017 (A137/13.09.2017) do not apply, according to which: potential beneficiaries are excluded from joining a program or from being included in aid schemes, financed by EU or national resources, if they have been imposed against them, within a period of two (2) years before the deadline for submitting an application for participation:
a) three (3) acts of fine imposition by the competent audit bodies of the Labor Inspection Body for violations of labor legislation characterized, in accordance with ministerial decision 2063/Δ1632/2011 (Β΄ 266), as applicable from time to time, as "high" the
"very high" severity, which result cumulatively from three (3) conducted checks, or
b) two (2) acts of fine imposition by the competent audit bodies of the Labor Inspection Body for violations of labor legislation concerning undeclared work, which result cumulatively from two (2) conducted audits.
The sanctions under a and b must have acquired final and binding force.
1.2 Specific eligibility criteria per energy category
In addition to the conditions mentioned in detail in paragraph 2.1, companies applying for grants for specific categories of actions should also meet the following eligibility criteria, as the case may be:
• Especially for businesses applying to Energy Category 2:
On the date of submission of the application, there must be at least one (1) active commercial vehicle, as shown by a declaration in the Vehicle Information System of AADE.
The company cannot request a number of coupons that exceeds the number of its registered commercial vehicles.
• Especially for businesses applying to Energy Category 4:
On the date of submission of the application, there must be at least one (1) active FIM type VAT or ADIME, as shown by a relevant entry in the Tax Registry of the AADE.
The company cannot request a number of coupons that exceeds the number of its active FIM (combination of VAT and ADIME).
• Especially for businesses applying to Energy Category 5:
On the date of submission of the application, there must be at least one (1) active EAFDSSS-type FIM, as shown by a relevant entry in the AADE Tax Registry.
The company cannot request a number of coupons that exceeds the number of active EAFDSS type FIMs.
• Especially for businesses applying to Energy Class 6:
On the date of submission of the application, there must be at least one (1) old-specification FIM that has already stopped operating, as shown by a relevant entry with the code "DISCONTINUED" in the AADE Tax Registry.
The company cannot request a number of vouchers that exceed the number of old FIM specifications that have already become inactive.
The above criteria of paragraph 2.2. they are not horizontal in nature. Thus, in the case of a company that submits a grant application simultaneously in multiple categories, they are applied only to the part of the application that concerns the specific Energy Category.
Program Suppliers
2.1 Participation of Suppliers in the Program
Program Beneficiaries can procure the subsidized digital services and products directly from the suppliers of their choice. Cases of self-delivery, where the supplier and the beneficiary are the same, are excluded.
Suppliers of digital products/services in Greece or in member countries of the European Union may freely make their solutions available for sale within the framework of the Program, as long as the following conditions apply:
(1) The supplier has submitted an Application for Participation in the Program, which has been approved.
(2) The same or another supplier has submitted an Application for approval of the digital product/service to be made available, which has been accepted, and the product/service for sale has already been included in the unified register of approved digital products/services and is in force (approved ).
(3) During the transaction, the individual terms and restrictions of the Program regarding the possible combinations of digital products/services (eligible solutions) and expenses (eligibility rules of expenses), the possible maximum limits that have been set and the reasonableness of the costs are observed.
(4) The validity of the voucher is confirmed, which is bound and/or redeemed according to the Program's procedures.
2.2 Distinct Supplier Roles
The Program foresees the following two categories (roles) of Suppliers:
Category 1: Digital Solutions Providers (direct suppliers)
It is the suppliers who
• sell the digital products/services directly to the Program Beneficiaries,
• receive the checks (vouchers) from the Beneficiaries and cash them,
• are paid the redemption amount from the Program.
In any case, Digital Solution Providers are businesses that have a direct financial involvement with the Program, and as sellers of digital services/products are responsible for meeting the minimum requirements and specifications, as well as the eligibility of expenditures.
Category 2: Manufacturers, dealers, distributors and importers
It is the suppliers who
• submit requests for approval of digital products/services to the Program.
Tier 2 suppliers, the majority of whom are wholesale suppliers, have an indirect involvement with the Program. They participate to apply for approval of the digital services/products they represent or market, but do not have direct contact with the Beneficiaries or any other direct financial transaction with the Program.
An application for approval of a digital service/product may be submitted
i. either by the manufacturer of the product itself (or a subsidiary/affiliated company in which it retains control),
ii. either by an official representative or an authorized distributor of the first or independent importer (for the purpose of distribution and/or direct sale) for the specific product, as long as the appropriate certifications and authorizations of the manufacturer are provided to the third party submitting the application.
The product approval application cannot be submitted by a supplier who does not simultaneously have one of the above roles for the specific product. This limitation is provided for the following reasons:
• avoiding repeated application-approval of the same product,
• cross-checking and confirmation of specific information related to the eligibility of products by a duly authorized legal entity.
It is possible for a supplier company to combine both of the above roles. For example, to submit as a manufacturer a digital product for approval and at the same time operate as a solution provider, offering this product directly to Program Beneficiaries.
3 Program Suppliers
3.1 Participation of Suppliers in the Program
Program Beneficiaries can procure the subsidized digital services and products directly from the suppliers of their choice. Cases of self-delivery, where the supplier and the beneficiary are the same, are excluded.
Suppliers of digital products/services in Greece or in member countries of the European Union may freely make their solutions available for sale within the framework of the Program, as long as the following conditions apply:
(5) The supplier has submitted an Application for Participation in the Program, which has been approved.
(6) The same or another supplier has submitted an Application for approval of the digital product/service to be made available, which has been accepted, and the product/service to be sold has already been included in the unified register of approved digital products/services and is in force (approved ).
(7) During the transaction, the individual terms and restrictions of the Program regarding the possible combinations of digital products/services (eligible solutions) and expenses (eligibility rules of expenses), the possible maximum limits that have been set and the reasonableness of the costs are observed.
(8) The validity of the voucher is confirmed, which is bound and/or redeemed in accordance with the Program's procedures.
3.2 Distinct Supplier Roles
The Program foresees the following two categories (roles) of Suppliers:
Category 1: Digital Solutions Providers (direct suppliers)
It is the suppliers who
• sell the digital products/services directly to the Program Beneficiaries,
• receive the checks (vouchers) from the Beneficiaries and cash them,
• are paid the redemption amount from the Program.
In any case, Digital Solution Providers are businesses that have a direct financial involvement with the Program, and as sellers of digital services/products are responsible for meeting the minimum requirements and specifications, as well as the eligibility of expenditures.
Category 2: Manufacturers, dealers, distributors and importers
It is the suppliers who
• submit requests for approval of digital products/services to the Program.
Tier 2 suppliers, the majority of whom are wholesale suppliers, have an indirect involvement with the Program. They participate to apply for approval of the digital services/products they represent or market, but do not have direct contact with the Beneficiaries or any other direct financial transaction with the Program.
An application for approval of a digital service/product may be submitted
iii. either by the manufacturer of the product itself (or a subsidiary/affiliated company in which it retains control),
iv. either by an official representative or an authorized distributor of the first or independent importer (for the purpose of distribution and/or direct sale) for the specific product, as long as the appropriate certifications and authorizations of the manufacturer are provided to the third party submitting the application.
The product approval application cannot be submitted by a supplier who does not simultaneously have one of the above roles for the specific product. This limitation is provided for the following reasons:
• avoiding repeated application-approval of the same product,
• cross-checking and confirmation of specific information related to the eligibility of products by a duly authorized legal entity.
It is possible for a supplier company to combine both of the above roles. For example, to submit as a manufacturer a digital product for approval and at the same time operate as a solution provider, offering this product directly to Program Beneficiaries.
Program budget
The Program budget (total Public Expenditure) amounts to 162,440,000.00 euros. The Program is financed by resources of the Recovery and Resilience Fund for the TAA Action - 16706 entitled: "Digital Transformation of Small and Medium Enterprises", within the framework of the National Recovery and Resilience Plan Greece 2.0 with funding from the European Union - NextGenerationEU. It has joined the ESAA, with the no. Ministry of Finance 54800/20-04-2022 project integration decision (AD: 9ΡΚ2Η-ΛΒΒ), entitled "Upgrading Cash registers, tax electronic mechanisms and electronic payment mechanisms" and OPS TA code 5168467.
The Program budget is divided into categories as follows:
i. For Energy Category 1 expenditures, the budget amounts to €15,000,000.00.
ii. For Energy Category 2 expenditures, the budget amounts to €20,000,000.00.
iii. For Energy category 3 expenses, the budget amounts to €33,210,000.00.
iv. For Energy category 4 expenses, the budget amounts to €37,000,000.00.
v. For Energy category 5 expenditures, the budget amounts to €45,500,000.00.
vi. For Energy category 6 expenditures, the budget amounts to €11,730,000.00.
