By April 15, 2020, the special electronic platform of the Independent Authority for Public Revenue (AADE) for the declarations of the affected businesses is finally expected to open, as stated by the head of the Authority C. Pitsilis. On this platform, 700,000 self-employed people affected by the "coronavirus crisis" and employers with up to five staff will be able to apply to receive the special purpose allowance of 800 euros.

€800 for professionals - Who is entitled to the special purpose allowance

In order to receive compensation, those affected must, during the last six months, not have submitted a zero VAT return.

Also, in the case of companies, the compensation of 800 euros will be received by the legal entity and not each partner of the business.

More specifically, the beneficiaries of the compensation of 800 euros will be:

• professionals without staff, i.e. self-employed (e.g. block with more than two employers) and owners of sole proprietorships without staff
• freelancers who have a business (either an individual or a company) with a staff of 1 to 5 people. Businesses that have staff will be entitled to 800 euros, whether they are companies (except SA) i.e. General Partnerships, Limited Partnerships, Limited Liability Companies, or are individual i.e. owned by a single owner.

Among the above beneficiaries (whether they are self-employed, or individual entrepreneurs, companies with up to 5 staff) do not include freelancers who are engineers, lawyers, doctors, etc.

In order for the self-employed and employers with up to five employees (except engineers, lawyers, etc.) to receive the compensation, they must:

• operate in sectors affected by the list of NACE, and
• not have submitted zero VAT returns in the last six months

Those freelancers who meet both of the above conditions will receive the compensation of 800 euros.

In the case of companies, the compensation will be received by the legal entity. Therefore, for example, if a company has 2 members, not each member will receive 800 euros (i.e. a total of 1,600 euros both), but the company as a "person" only 800 euros. Obviously, sole proprietorships and the self-employed will themselves receive the EUR 800.

Subsidy period

This amount will cover the period until 30 April, while an additional EUR 800 has been announced for the above beneficiaries (and any other beneficiaries) for the period from 1 to 31 May.

It is noted that the compensation to the above owners and co-owners of businesses with a staff of up to five people is not related to the compensation of 800 euros, which will be received by the employees of the affected businesses whose employment contract will be suspended. Thus, for example, in an affected business with three people, the employer can suspend the employment contracts of all three employees of the company and in this way receive the compensation of the 800 euro. However, the employer himself can also apply for and receive the compensation himself.

Also, the same entrepreneur can benefit from the other support measures that the government has introduced, such as suspension, for employees whom it will not suspend, of payments of employee contributions from February – March 2020 until next September – October respectively. He can also suspend the contributions for his own insurance for the two months of February – March 2020 until next September and then pay them in 4 monthly equal installments. Alternatively, he can pay them on time, earning, if he chooses, a 25% discount.