The Greek Ministerial Decision regarding the refunding of tax advance payments

Article 3 of the Greek Legislative Decision dated 30.03.2020

Article 3 of the Legislative Decision of 30.03.2020 stipulates that companies that have been economically affected by COVID-19, can receive a state aid by refund of the tax advance payment. The aid will be granted in accordance with Commission Communication C (2020) 1863 “Temporary Framework for State Aid measures to Support the in the Current Outbreak of COVID-19”. This aid is not taxes and can neither be seized nor offset.

Ministerial decision A 1076/2020

The ministerial decision (A 1076) “Online platform for the implementation of the provisional aid and application procedure” provides for the following:

• An online platform is created specifically for this purpose. The name of the platform is: “myBusinessSupport”.
• The legal entity running the platform is the Independent Public Revenue Authority.
• The platform is linked to the tax data of the applying companies via the tax number.
• The following companies are eligible to apply:
  • All private companies, from all industries, which employ 1 – 500 workers, are based in Greece and have been economically affected by COVOID-19
  • provided that they are not “undertakings in difficulty” or were until December 31, 2019 according to the definition of Regulation EU No. 651/2014, but became or have difficulties as a result of COVID-19 and no aid has been made available to you which was declared incompatible with the Commission decision.
  • if they meet the requirements of Regulation EU No. 1407/2013 and have not reached the upper limit for 2018-2020
  • have not ceased operations since April 2019 and thereafter (this would be the case if zero VAT returns were submitted)
• The application must be submitted by April 10th, 2020.
• Depending on the company’s accounting category, this must be accompanied by more specific data