Tax and legal measures to address the negative effects of the occurrence of COVID-19 (coronavirus)

A special COVID-19 webpage managed by PwC experts, which provides information on the most important tax, labour and other measures taken or announced so far as a response to COVID-19 (coronavirus’) effects.

Measures adopted to address the negative effects of the occurrence of COVID-19 (coronavirus)

We hereby present the most important measures either formally adopted by a Legislative Act (LA) or announced by the Government to address the negative effects of the occurrence of COVID-19 (coronavirus).

As a general rule, to be able to benefit from these measures, businesses are obliged to maintain the same headcount.

Last update: 18 September 2020

  Measure Duration Beneficiaries Comments
New Extension of deadlines for the payment of tax liabilities and suspension of payment of certified tax liabilities and installments, that expired between 11 March (or 1 April in some cases) to 30 April 2020, free of interest or surcharges.(Art. 2, LA - 11.03.2020, as amended by Art.5, LA - 20.03.2020 & A.1053/2020 as amended by A.1062/2020 & A.1061/2020 & Art.2, LA - 30.03.2020 & A.1072/2020, A.1074/2020, A.1075/2020 as amended by A.1083/2020, A.1085/2020 and A.1086/2020 respectively & E.2046/2020 & A.1200/2020) Until 30 April 2021. Businesses that have been financially affected as per their Activity Code Numbers (ACN), or their operation has been suspended under a state decision and the employees of such businesses. Also, natural persons - owners who lease their estate to the above mentioned. In addition, holders of post-dated cheques for which the 75-days suspension applies, if their total value is greater than 20% of their average monthly turnover in the immediately preceding tax year, based on decision A.1099/2020.  
New Extension of deadlines for the payment of VAT liabilities and suspension of payment of certified VAT liabilities and installments, that expired between 11 March (or 1 April in some cases) to 30 April 2020, free of interest or surcharges. (Art. 1, LA - 11.03.2020 & A.1054/2020 as amended by A.1063/2020 & Art.2, LA - 30.03.2020 & A.1073/2020 as amended by A.1084/2020 & E.2046/2020 & A.1200/2020) Until 30 April 2021. Businesses that have been financially affected as per their Activity Code Numbers (ACN), or their operation has been suspended under a state decision. Also, holders of post-dated cheques for which the 75-days suspension applies, if their total value is greater than 20% of their average monthly turnover in the immediately preceding tax year, based on decision A.1099/2020.  
New Extension of deadlines for the payment of VAT liabilities and suspension of payment of certified VAT liabilities and installments, that expired between 1 to 29 May 2020, free of interest or surcharges. (Art. 1, LA - 11.03.2020 & A.1107/2020 & A.1200/2020) Until 30 April 2021. Businesses that have been financially affected as per their Activity Code Numbers (ACN).  
New Extension of deadlines for the payment of tax liabilities and suspension of payment of certified tax liabilities and installments, that expired between 1 to 31 May 2020, free of interest or surcharges.(Art. 2, LA - 11.03.2020, as amended by Art.5, LA - 20.03.2020 & A.1106/2020 & A.1200/2020) Until 30 April 2021. Businesses that have been financially affected as per their Activity Code Numbers (ACN).  
New Suspension of payment of certified tax liabilities and installments, expired within June 2020. (Art. 2, LA - 11.03.2020 & Α.1147/2020 & A.1200/2020) Until 30 April 2021. Businesses that have been financially affected as per their Activity Code Numbers (ACN), or their operation has been suspended under a state decision, as determined in June.  
  The Corporate Income Tax for FY 2019 may be paid in 8 equal monthly installments. (Art. 82 - L.4706/2020) Until 26 February 2021. Companies having a year ending on 31 December.  
  Reduction of the advance tax payment for 2021, which is required to be paid in 2020. (Art.18 - L.4714/2020 & Α.1186/2020 & Ε.2132/2020 & Art. 14 - L.4722/2020) One-off measure. Businesses showing a loss of VAT turnover in the first half of 2020 compared to the corresponding period of 2019. The applicable reduction rates are:
· 30% for a loss in the VAT turnover between 5% and 15%
· 50% for a loss in the VAT turnover between 15,01% and 25%
· 70% for a loss in the VAT turnover between 25,01% and 35%
· 100% for a loss in the VAT turnover exceeding 35%
· 50% for persons not liable to file VAT returns
· 100% for businesses active in the air transport and coastal shipping industries, as well as those active in the provision of related air and shipping services
· 100% for subject to VAT persons, carrying on business activity in the services sector, who, during the 3rd quarter of 2019, realized a percentage of more than 50% of the annual VAT turnover of the same year.
· 100% for newly established legal entities during the first 3 financial years from the commencement of their operations, or for natural persons when business income is generated for the first time.
In case of submission of an initial income tax return without calculating the reduced advance, the reduction is made by submitting an amending return for this purpose, which may be submitted until 30.12.2020.
  Extension of suspension of VAT payment for September and October for businesses that had transactions with “Thomas Cook Group PLC” (Art. 9, LA - 11.03.2020 & Art. 103 - L. 4714/2020) Until 31 October 2020. Businesses that had transactions with “Thomas Cook Group PLC”, according to the provisions of art. 2 of Law 4638/2019. Suspension has been initially granted until 31 March 2020 and extended up to 30 July 2020.
  The Uniform Tax on Ownership of Real Estate Property for 2020 may be paid in 6 equal monthly installments, provided that the tax assessment will be issued in September 2020. (Art. 82 - L.4706/2020) Until 26 February 2021. General measure.  
  The VAT corresponding to construction costs for buildings, structures and construction work in general on main hotel accommodations, will be payable by the investors (taxable companies) themselves. (A.1150/2020) As of 1 July 2020. Businesses of the hotel industry. Said costs should serve the needs of the company, be directly or indirectly related to the provision of its services and their corresponding VAT should amount to at least EUR 3,000.
  VAT exemption on supply of any goods and/or provision of any services in the form of donations to cover extraordinary needs to limit the dispersion COVID-19. (L.2859/2000 Articles 7 par.2 point b-dd and 9 par.2 & A.1143/2020) For as long as it is deemed necessary. Subject to VAT suppliers.  
  VAT exemption of the activities for the preparation of antiseptic items by industrial and craft enterprises on behalf of the Ministry of Health, with the right to deduct input VAT. (Art. 17 - L.4690/2020) Until 31 December 2020. Businesses operating in the preparation of antiseptic items on behalf of the Ministry of Health.  
  VAT reduction from 24% to 13% for passenger transport, coffee and non-alcoholic drinks and the provision of services in cafes, restaurants, pastry shops etc. Furthermore, VAT is reduced to 6% for movie tickets. (Art.11 - L.4690/2020 & Ε.2080/2020) For the period 1 June to 31 October 2020. General measure.  
  VAT on the tourist package is reduced from 80/20 (80% to 13% and 20% to 24%) to 90/10. (Government announcement) For the period 1 June to 31 October 2020. General measure.  
  Extension of the deadline for payment of installments of settled debts to the Ministry of Finance, as well as for the collection of these debts. (Art. 8, LA - 01.05.2020 & 94102 ΕΞ 2020/3.9.2020) 6 months Gambling companies whose operation has been suspended by virtue of the Decision Δ1α/Γ.Π.οικ 18149/13.3.2020. During this extension no interest or surcharges will be imposed on the amounts due.
  Relief from import duties and VAT exemption on importation granted for goods needed to combat the effects of the COVID-19 outbreak. (E.2045/2020 as amended by E.2124/2020) Until 31 October 2020. Legal persons or individuals, provided, however, that such items shall be made available free of charge to beneficiaries specified in decision E.2045/2020. Based on the Commission Decision (EU) 2020/491 (as amended by the Commission Decision (EU) 2020/1101), the measure applies to importations made from 30 January 2020 onwards.
  VAT exemption on supply of goods and/or provision of services to the Greek State in the form of donations of any kind of hospital-specific equipment, personal protective equipment and all kinds of medicines. (Art. 8, LA - 14.03.2020 as amended by art. 10, LA - 30.03.2020 and by art. 6, LA - 13.04.2020) Until 14 November 2020. Subject to VAT suppliers, either legal persons or individuals. Suppliers have the right to deduct input VAT of these items.
  Accelerated refunds of up to EUR 30,000 for income tax and VAT for all open tax audit cases, as on 20 March 2020. (Art. 3, LA - 20.03.2020 & E.2037/2020) Promptly All legal entities for income tax and VAT refunds. All individuals for VAT refunds. Open tax audit cases covered, are those where no provisional tax assessment note has been issued.
  VAT reduction from 24% to 6% as of 20 March 2020 for products needed to protect against coronavirus and to prevent its transmission. (Art. 1, LA - 20.03.2020 & E.2038/2020) Until 31 December 2020. General measure. It concerns masks, gloves, antiseptic solutions, wipes, soap, and ethyl alcohol, if used as a raw material by the industry for the production of antiseptics. The exact tariff headings are set out in art. 1 of LA - 20.03.2020.
  The calculation of the Uniform Tax on Ownership of Real Estate Property will be based on the currently applicable objective values. (Government announcement) For 2020 only. General measure. The expected new objective values will come into force in 2021.
Measure expired Provision of a 25% discount on certified tax liabilities with payment date within June 2020, in case the remaining 75% is paid in due time, with the exemption of VAT and withholding taxes. (Art. 36 L. 4701/2020) Only for tax liabilities paid within June 2020. Businesses for whom the deadline for payment of certified tax liabilities with payment date within June 2020 is extended. The 25% discount applies also on installments for tax liabilities (including VAT and withholding taxes) under a settlement scheme, provided that no past installment is overdue.
Measure expired Provision of a 25% discount on certified tax liabilities with payment date within May 2020, in case the remaining 75% is paid in due time, with the exemption of VAT and withholding taxes. (Art. 3 L. 4690/2020) Only for tax liabilities paid within May 2020. Businesses that have been financially affected as per their Activity Code Numbers (ACN), or their operation has been suspended under a state decision, as determined in March. Also, holders of post-dated cheques for which the 75-days suspension applies, if their total value is greater than 20% of their average monthly turnover in the immediately preceding tax year, based on decision A.1099/2020. The 25% discount applies also on installments for tax liabilities (including VAT and withholding taxes) under a settlement scheme, provided that no past installment is overdue.
Measure expired Extension of deadlines for the payment of certified tax liabilities which expired on 31 May 2020. (A.1126/2020) Until 15 June 2020. Businesses entitled to the 25% discount on certified tax liabilities, according to art.1, LA - 30.03.2020. Extension applies also to installments for tax liabilities (including VAT and withholding taxes) under a settlement scheme.
Measure expired Extension of the deadlines for the collection of excise duties and VAT corresponding to coffee products, in cases where the obligation of certification and collection arises until 5 June 2020. (Art. 6 L.4690/2020) For 10 days. General measure.  
Measure expired Extension of the collection of excise duties and VAT, certified by the customs authorities for coffee products, which came out of a tax warehouse in April 2020. (Art. 6 L.4690/2020 & Ε.2076/2020) Until 25 June 2020. General measure. The measure applies to documents of declaration of excise duties, which are submitted for the certification of said tax charges until 25 May 2020.
Measure expired Provision of a 25% discount on certified tax liabilities with payment date from 11 to 29 March 2020, in case they have been paid in due time, with the exemption of VAT and withholding taxes. (Art. 2, LA - 11.03.2020 as amended by Art. 2, LA - 01.05.2020) Only for tax liabilities paid between 11 and 29 March 2020. Businesses that have been financially affected as per their Activity Code Numbers (ACN), or their operation has been suspended under a state decision. Also, holders of post-dated cheques for which the 75-days suspension applies, if their total value is greater than 20% of their average monthly turnover in the immediately preceding tax year, based on decision A.1099/2020. The 25% discount applies also on installments for tax liabilities (including VAT and withholding taxes) under a settlement scheme, provided that no past installment was overdue. The amount of the discount will be set off with tax liabilities that will be payable after 1 June 2020. Details will be determined by a Ministerial Decision.
Measure expired Provision of a 10-day credit period for the payment to the customs authorities of the excise duties and VAT, as well as any other relevant charge. (Art. 4, LA - 01.05.2020) Only for energy products leaving the suspension regime from 4 to 19 May 2020. Authorised warehousekeepers of energy products. For the granting of the credit, the entire debt amount must be covered by a relevant guarantee in favor of the State.
Measure expired Provision of a set off on certified tax liabilities with payment date from 1 May 2020 onwards, equal to 25% of VAT payable in April, in case the latter is paid in due time. (Art. 3, LA - 13.04.2020 & E.2056/2020 & E.2083/2020) Only for VAT payable in April. Businesses that have been financially affected as per their Activity Code Numbers (ACN), or their operation has been suspended under a state decision. With the exception of companies under suspension on 26 March 2020, payment of VAT payable in March (initial deadline) is a prerequisite for the application of this provision.
Measure expired Extension of deadlines for the payment of certified tax liabilities which expired on 30 and 31 March 2020. (A.1068/2020 & A.1079/2020) Until 21 April 2020. Businesses entitled to the 25% discount on certified tax liabilities, according to art.1, LA - 30.03.2020. Extension applies also to installments for tax liabilities (including VAT and withholding taxes) under a settlement scheme.
Measure expired Provision of a 25% discount on certified tax liabilities with payment date from 30 March 2020 to 30 April 2020, in case the remaining 75% is paid in due time, with the exemption of VAT and withholding taxes. (Art. 2, LA - 11.03.2020 as amended by Art. 1, LA - 30.03.2020 & Art.2, LA - 30.03.2020 & E.2046/2020) Only for tax liabilities paid between 30 March and 30 April 2020. Businesses that have been financially affected as per their Activity Code Numbers (ACN), or their operation has been suspended under a state decision, as determined in March. Also, holders of post-dated cheques for which the 75-days suspension applies, if their total value is greater than 20% of their average monthly turnover in the immediately preceding tax year, based on decision A.1099/2020. The 25% discount applies also on installments for tax liabilities (including VAT and withholding taxes) under a settlement scheme, provided that no past installment is overdue.
Measure expired Provision of a 25% reduction on certified tax liabilities of April 2020, in case the remaining 75% is paid in due time. The reduction does not apply on VAT and withholding taxes. (E.2046/2020) Only for tax liabilities paid between 1 April and 30 April 2020. Businesses that have been financially affected as per their Activity Code Numbers (ACN), as determined in April.
  Measure Duration Beneficiaries Comments
New Suspension of payment of certified tax liabilities and installments, expiring within June 2020, free of interest or surcharges. (Art.14 - L.4690/2020 & Α.1148/2020 & Α.1149/2020 & E.2141/2020) Until 30 April 2021. Employees whose contracts are temporarily suspended. Also, natural persons - owners who lease their property to affected businesses and their employees.  
New Extension of deadlines for the payment of tax liabilities and suspension of payment of certified tax liabilities and installments, expiring within May 2020, free of interest or surcharges.(Art. 2, LA - 11.03.2020, as amended by Art.5, LA - 20.03.2020 & A.1108/2020, Α.1105/2018 & Art. 14 L.4690/2020 & E.2141/2020) Until 30 April 2021. Employees of businesses that have been financially affected as per their Activity Code Numbers (ACN). Also, natural persons - owners who lease their estate to said businesses or their employees.  
New Suspension of payment of certified tax liabilities and installments that expired between 11 March to 30 April 2020, free of interest or surcharges.(A.1074/2020 as amended by A.1085/2020 & A.1075/2020 as amended by A.1086/2020 & Art. 14 L.4690/2020 & E.2141/2020) Until 30 April 2021. Individuals eligible to receive the financial support of EUR 800. Also, natural persons - owners who lease their estate to businesses that have been financially affected as per their Activity Code Numbers (ACN), or their operation has been suspended under a state decision or their employees.  
New The Personal Income Tax for FY 2019 may be paid in 8 equal monthly installments. (Art. 82 - L.4706/2020) Until 26 February 2021. General measure.  
New The Uniform Tax on Ownership of Real Estate Property for 2020 may be paid in 6 equal monthly installments, provided that the tax assessment will be issued in September 2020. (Art. 82 - L.4706/2020) Until 26 February 2021. General measure.  
  Right to deduct an amount from tax liabilities with a deadline for payment from 31 July 2020 onwards, equal to 20% over 60% of the rent receivable. (Art. 13 - L.4690/2020, as amended by art. 5 - L.4722/2020 & A.1193/2020) Only for the months where a reduced rent by at least 40% was received. Natural persons - owners who lease their property to affected businesses and their employees, who have received a reduced rent by at least 40%. Except for liabilities under a settlement scheme, debts in favor of a foreign state and from recovery of state aid.
  Provision of incentives in the form of tax deductions on the amount invested. (Art.49 - L.4712/2020 & A.1188/2020) To be determined. Individuals who contribute investment funds to start-ups (angel investors).  
Measure expired Provision of a 2% discount on the total amount of the personal income tax liability due, provided that it will be paid in a single lump sum payment within the deadline for the payment of the first installment. (Art. 82 - L.4706/2020 & Art.97 - L.4714/2020) Until 31 August 2020 for all natural persons. Especially, until 30 September for natural persons participating in legal entities that maintain single-entry books. General measure.  
Measure expired Provision of a 25% discount on certified tax liabilities with payment date within June 2020, in case the remaining 75% is paid in due time, with the exemption of VAT and withholding taxes. (Art. 36 L. 4701/2020 & E.2141/2020) Only for tax liabilities paid within June 2020. Individuals for whom the deadline for payment of certified tax liabilities with payment date within June 2020 is extended. The 25% discount applies also on installments for tax liabilities (including VAT and withholding taxes) under a settlement scheme, provided that no past installment is overdue.
Measure expired Provision of a 25% discount on certified tax liabilities with payment date within May 2020, in case the remaining 75% is paid in due time, with the exemption of VAT and withholding taxes. (Art. 3 - L. 4690/2020 & E.2141/2020) Only for tax liabilities paid within May 2020. Individuals eligible to receive the extraordinary financial support. Also, natural persons - owners who lease their estate to businesses that have been financially affected as per their Activity Code Numbers (ACN), or their operation has been suspended under a state decision or their employees, as determined in March. The 25% discount applies also on installments for tax liabilities (including VAT and withholding taxes) under a settlement scheme, provided that no past installment is overdue.
Measure expired Extension of deadlines for the payment of certified tax liabilities which expired on 31 May 2020. (A.1126/2020) Until 15 June 2020. Individuals entitled to the 25% discount on certified tax liabilities, according to art.1, LA - 30.03.2020. Extension applies also to installments for tax liabilities (including VAT and withholding taxes) under a settlement scheme.
Measure expired Provision of a 25% discount on certified tax liabilities with payment date from 11 to 29 March 2020, in case they have been paid in due time, with the exemption of VAT and withholding taxes. (Art. 2, LA - 11.03.2020 as amended by Art. 2, LA - 01.05.2020 & E.2141/2020) Only for tax liabilities paid between 11 and 29 March 2020. Individuals eligible to receive the financial support of EUR 800. Also, natural persons - owners who lease their estate to businesses that have been financially affected as per their Activity Code Numbers (ACN), or their operation has been suspended under a state decision or their employees. In addition, holders of post-dated cheques for which the 75-days suspension applies, if their total value is greater than 20% of their average monthly turnover in the immediately preceding tax year, based on decision A.1099/2020. The 25% discount applies also on installments for tax liabilities (including VAT and withholding taxes) under a settlement scheme, provided that no past installment was overdue. The amount of the discount will be set off with tax liabilities that will be payable after 1 June 2020. Details will be determined by a Ministerial Decision.
Measure expired Extension of deadlines for the payment of certified tax liabilities which expired on 30 and 31 March 2020. (A.1068/2020 & A.1079/2020) Until 21 April 2020. Individuals entitled to the 25% discount on certified tax liabilities, according to art.1, LA - 30.03.2020. Extension applies also to installments for tax liabilities (including VAT and withholding taxes) under a settlement scheme.
Measure expired Extension of the deadline for the payment tax liabilities and installments, which are due up to 31 March 2020. (A.1066/2020 & A.1078/2020) Until 21 April 2020. Individuals over 70 years old or having a disability of over 80%.  
Measure expired Provision of a 25% discount on certified tax liabilities with payment date from 30 March 2020 to 30 April 2020, in case the remaining 75% is paid in due time, with the exemption of VAT and withholding taxes. (Art. 2, LA - 11.03.2020 as amended by Art. 1, LA - 30.03.2020 & Art.2, LA - 30.03.2020 & E.2046/2020 & E.2141/2020) Only for tax liabilities paid between 30 March and 30 April 2020. Individuals eligible to receive the financial support of EUR 800. Also, natural persons - owners who lease their estate to businesses that have been financially affected as per their Activity Code Numbers (ACN), or their operation has been suspended under a state decision or their employees, as determined in March. In addition, holders of post-dated cheques for which the 75-days suspension applies, if their total value is greater than 20% of their average monthly turnover in the immediately preceding tax year, based on decision A.1099/2020. The 25% discount applies also on installments for tax liabilities (including VAT and withholding taxes) under a settlement scheme, provided that no past installment is overdue.
  Measure Duration Beneficiaries Comments
New Extension of the deadline for submitting contracts' lists pertaining to all quarters of 2020. (A.1185/2020) Until 29 January 2021. All businesses.  
  Extension of the deadline for submitting data and information based on POL.1033/2014. (Α.1065/2020) Until 31 August 2020. All private hospitals.  
  Extension of the deadline for the submission of a property correction statement. (Art. 10 par. 4, LA - 11.03.2020 & Art. 69 - L.4722/2020) Until 30 September 2020 All persons required to submit a statement specifying the surface or use of property for the calculation of taxes, fees and levies to first degree local authorities. Initial deadline was set to expire on 31 March 2020.
Measure expired Extension of deadline for the submission of FY19 income tax returns. (A.1156/2020 & Art.97 - L.4714/2020 & Α.1196/2020). Until 31 August 2020, at 15:00. All individuals and all businesses having a December 31 fiscal year-end date.  
Measure expired Extension of the deadline for submitting data and information based on POL.1033/2014. (Α.1065/2020) Until 31 August 2020. All private hospitals.  
Measure expired Extension of the deadline for submitting contracts' lists pertaining to the first quarter of 2020. (A.1092/2020) Until 20 July 2020. All businesses.  
Measure expired Extension of deadline for the submission of inheritance and gambling profits tax returns, as well as for donations and parental grants tax returns in cases a notarial document is not drawn up, whose deadline expires within March, April and May 2020. (A.1123/2020) Until 30 June 2020. All businesses.  
Measure expired Extension of submission of withholding income tax return for commercial ship crews. (Α.1069/2020) Until 10 April 2020. All shipping companies.  
Measure expired Extension of deadlines for the submission of capital duty and stamp duty returns whose deadline expires within March and April 2020. (A.1064/2020) For 2 months respectively. General measure. Stamp duties relating to withholding taxes, will be paid at the time the latter are also paid.
Measure expired Extension of deadline for the submission of the environmental levy for plastic bags return pertaining to the first quarter of 2020. (A.1064/2020) Until 30 June 2020. All businesses. Initial deadline was set to expire on 30 April 2020.
Measure expired Extension of deadline for the submission of lodging tax returns pertaining to records issued within February and March. (A.1064/2020) Until 29 May 2020 for records issued within February and until 30 June 2020 for those issued within March. Αll businesses in the tourism sector. Initial deadline was set to expire on 31 March and 30 April 2020 respectively.
Measure expired Extension of deadline for the submission of inheritance and gambling profits tax returns, as well as for donations and parental grants tax returns in cases a notarial document is not drawn up, whose deadline expires within March and April 2020. (A.1064/2020) Until 29 May 2020. General measure.  
Measure expired Extension of the deadline for the submission of lease agreements and short-term accommodation notifications. (A.1052/2020) Until 30 June 2020. General measure. It concerns the period from 1 February to 30 April 2020 for the first and to 31 May 2020 for the latter.
Measure expired Extension of the deadline for reporting of tax documents for the purposes of information cross-checking (MYF). (A.1051/2020) Until 30 June 2020. Specifically for correction of divergences, until 31 July 2020. All businesses. Initial deadline was set to expire on 31 March 2020.

On 23 July 2020, the Independent Authority of Public Revenues published the Circular E.2113/2020, titled ""Implementation of the provisions on tax residence and permanent establishment in accordance with Law 4172/2013 and the Double Tax Treaties' rules, and addressing of issues faced by cross-border workers in accordance with the provisions of DTTs, in the context of the crisis caused by the COVID-19 pandemic"". Below we summarise the most important points of this Circular.

The special circumstances created by the COVID-19 pandemic led to emergency measures, which, among others, include the temporary ban on entry and exit from Greece of natural persons coming from or going to areas affected by COVID-19 abroad. For this reason, for the purposes of application of the provisions of the Income Tax Code pertaining to tax residence (Article 4) and the permanent establishment (Article 6), the period from March 18 to June 15, 2020 is determined as a period of objective inability to move due to the pandemic. Therefore, this period is not taken into account for the application of said provisions.

To be noted that the period that is not taken into account may, on a case-by-case basis, be longer, as it also depends on the restrictions imposed by other countries on the entry of citizens into their territory. In this case, the taxpayer is required to invoke and provide relevant documents proving the objective inability to move, due to the COVID-19 pandemic.

Tax residence matters (natural persons)

Natural persons may have been affected by the outbreak of the COVID-19 pandemic by either temporarily staying away from their permanent residence for business or other reasons and being blocked in Greece, or after temporarily returning to Greece (country of their previous residence) due to the COVID-19 pandemic, even though they are working in another State where they have acquired tax residence.

The Circular recognizes that the normal residence of a natural person is not determined based on the specific number of days spent spent in a place but refers to the frequency and duration of the abode which forms part of the established life routine of the individuals and thus, not part of the transitional situation due to COVID -19. It ensues that the tax residence is not affected by the exceptional conditions created due to the COVID-19 outbreak and the measures taken to deal with it. Furthermore, it is clarified that the period of objective inability to move due to the COVID-19 pandemic is not taken into account when calculating the 183 days for the determination of the tax residence.

For the application of Double Tax Treaties (DTTs), given that the issue of dual residence may arise for natural persons - Greek tax residents who are remaining abroad due to the exceptional situation created by COVID -19, it is clarified that a temporary termination of the relationship with Greece as a State of residence will not result to a change of a natural person's residence, as determined by the applicable DTT rules. Furthermore, for as long as the COVID-19 pandemic lasts, a person's usual residence, which is determined by the frequency, duration and regularity of the stay which is part of the established routine of the individual's life, and not merely by the number of days spent in a State, will need to be taken into consideration.

Cross-border workers - Application of the DTT rules for the taxation of employees' compensation

As part of the measures taken by States to compensate the salaries in cases of suspension of employment contracts during the COVID-19 pandemic, it is recognised that issues of tax treatment of compensations due to cross-border workers (residing in one State but working in another) may arise. Under the above case, the cross-border worker does not provide dependent work in the source State (but instead receives a compensation in that State) resulting in either remaining unemployed in the source State or returning to the State of residence.

Therefore, it is clarified that such compensation shall be considered as severance payment due to the termination of employment relationship, which falls within the scope of employment tax provisions (as per Article 15 of the Model Tax Convention) and as such shall be deemed to arise in the State in which the employee would otherwise have worked. In the case of cross-border workers, this is the State in which the dependent work was provided before government action was taken to deal with COVID-19, so that the source State's right to tax is not affected.

Tax residence matters (enterprises)

The presence in Greece of a natural person who is participating in the management of an enterprise due to the restrictions that have been applied in the context of limiting the spread of the COVID-19 pandemic will not be taken into account for the determination of the tax residence of that enterprise. Therefore, for the determination of the place of effective management of an enterprise, the place of decision-making or day-to-day management, the meeting place or place of residence of the majority of shareholders may not be taken into consideration, as they may be equally affected by the prevailing special working conditions. However, these elements may be taken into account in terms of how they were formed before the outbreak of the COVID-19 pandemic, how they evolve during it and in any case, how they will develop after its outbreak. It is explicitly stated that the comparison of these elements in these different time periods will have an auxiliary role, when assessing an enterprise's tax residence.

In any case, enterprises should be able to prove by any appropriate means their tax residence, keeping a record of the facts and circumstances concerning their bona fide presence in a different State, which should be exclusively related to grounds of force majeure arising from the pandemic, so as not to raise any issue of change of residence.

For the application of Double Tax Treaties (DTTs), it is clarified that, if the issue of dual residence arises in relation to a Contracting State due to temporary relocation or blockade of the CEO or other senior executives due to the COVID-19 pandemic, the relevant DTT rules, which ensure that an enterprise has its domicile in only one of the Contracting States, will apply. However, since such an event is of an exceptional nature, it cannot be considered in isolation and determine the ""usual"" place of effective management and, hence, is not considered sufficient in determining an enterprise's tax residence.

Permanent establishment matters

Based on the Circular, generally, in applying the relevant DTT provisions, it is unlikely that any issues with regard to the permanent establishment determination will be raised, due to the exceptional and temporary nature of the special circumstances caused by the pandemic. However, the following clarifications are provided:

  • Provision of distance work in a State other than the State where work is normally provided (eg ""Home office""): The presence of a natural person in Greece will not be taken into account for the determination of the permanent establishment, since it has a temporary character and is due to the work restrictions arising from government directives in the context of the elimination of the COVID-19 pandemic. In any case, the existence of a permanent establishment is examined, based on the facts and circumstances of the case, which should be taken into account as a whole, considering how they were formed before, during, but especially after the outbreak of the pandemic. Enterprises should be able to prove by any appropriate mean whether they acquire / do not acquire a permanent establishment, keeping all relevant records. Furthermore, for the application of DTTs, given the exceptional nature of the COVID-19 pandemic and to the extent that distance work does not eventually become the new norm, home-based work does not lead to the creation of a permanent establishment, based on the fact that the place from which the business of the enterprise is carried on is not permanent and the enterprise does not have access to or control over that place. Retroactive assessment of a permanent establishment cannot be excluded.
  • Dependent agents: The fact that a foreigner (employer or not) temporarily assigns the power to conclude contracts on his behalf to a natural or legal person residing in Greece due to COVID-19, does not create a permanent establishment of the foreigner. Furthermore, the fact that a person, who is a foreign tax resident and qualifies as a dependent agent, is temporarily blocked in Greece due to the restrictions, does not raise the issue of creating / having a permanent establishment in Greece. To be noted that any such activity that takes place in Greece for the period from March 18 to June 15, 2020 is not taken into account. In any case, the actual facts should be taken into account in order to assess the degree of permanence of the relevant activities of the agent in Greece, possibly in comparison with the corresponding events before and / or after the pandemic crisis. Furthermore, for the application of DTTs, it is noted that distance work imposed by government directives for as long as the COVID-19 pandemic lasts cannot be linked to the ""systematic"" exercise of an employee's activities in a State, as the criterion of permanence is not met. However, this approach does not cover cases where an employee systematically entered into agreements in the name of an enterprise before the outbreak of the COVID-19 pandemic.
  • Technical projects / construction sites: Taking into account the recent relevant OECD guidelines, the intervals during which there was a temporary suspension of work due to COVID-19 are taken into account for the calculation of the minimum period for the creation of a permanent establishment in Greece. This applies irrespective of whether Greece has concluded a DTT with another State.
  Measure Duration Beneficiaries Comments
Νew Exceptional financial support of EUR 534 or 300. (Art. 8, LA - 20.03.2020 as amended by art. 25, LA - 30.03.2020 and Art. 1, LA - 13.04.2020 & ΓΔΟΥ 217/2020) For July 2020 Freelancers, self-employed and individual business owners and legal entities (apart from S.A.s) employing 0-20 employees, under conditions. The application shall be submitted electronically until September 25, 2020, on the electronic platform of AADE named "myBusinessSupport", while the exact prerequisites of the beneficiaries who are entitled to such financial support are elaborately mentioned in Ministerial Decision ΓΔΟΥ 217/2020.
Νew Submission of the application for the second stage of the SYNERGASIA mechanism or re-forwarding of the submitted application (31/8/2020 Announcement of the PS ERGANI, 11/09/2020 Announcement of the Ministry of the Labor Affairs) For the months June & July up to 4.9.2020
For the month August from 5.9.2020 up to 24.09.2020
Businesses that join the SYNERGASIA mechanism For Semptember the deadline to complete the first stage of submissions is from 1.9 to 30.9. 2020
New Suspension of employment contracts for businesses whose operation is suspended under a State decision ( Law 4690/2020, οικ. 23102/477/12.6.2020, οικ. 33294/817/19.8.2020, οικ. 34236/860, 35955/ 923/2020 Until the revocation of the suspension Businesses whose operation has been suspended under a State decision as per their ACN. The operation of said businesses is also suspended for the months August and September.
The extension of the employment contracts includes also fixed-term employment contracts. After the completion of the suspension, fixed-term employment contracts continue to be in force for the remaining period.
Said businesses are obliged to maintain the same number of employees during the period of suspension and in any case up to 30.9.2020. If a termination takes place, it will be considered null & void.

Once said businesses operate again, they may suspend the employment contracts for a period up to 30.9.2020.
In this case the employees are entitled to receive the exceptional state benefit of 534 EUR which corresponds to 30 days of suspension. The procedure of receiving said benefit is stated in the relative Min. decision 34236/860.
The published ACN numbers of the affected businesses are stated in the 35955/ 923/2020 Min. Decision.
New Suspension of employment contracts (Law 4690/2020, οικ. 23102/477/12.6.2020, οικ. 33294/817/19.8.2020, οικ. 34236/860, 1/09/2020 Announcement of the Ministry of the Labor Affairs) August and Semptember 2020 Businesses in the tourism, seasonal or non-operational, transport, food,
and beverage and sports and in ACN number that is affected according to Decision οικ. 34236/860.
Said businesses may suspend or extent the suspension of employment contracts that have been already suspended or suspend for the first time the employee's employment contracts.Such measure concerns the employees who have been hired before 10 August 2020 and is valid for a period of thirty (30) days and up to 30.9.2020.The measure may apply gradually for part or all the staff.

Employment contracts that have been suspended before 10 August 2020, may be suspended again.
Said businesses are obliged to maintain the same number of employees and under the same capacity for thirty (30) days after the suspension.

The suspension includes also fixed-term employment contracts. After the completion of the suspension, fixed-term employment contracts continue to be in force for the remaining period, unless there is an objective reason to the opposite, as in the case of companies which are of seasonal nature. Certain regulations for fixed-term employment contracts are thoroughly stated in Decision οικ. 34236/860.

Said businesses may also temporarily suspend the employment contracts of these employees in order to cover temporary, urgent and inelastic needs, as defined in Art. 12 of the 1.5.2020 Legislative Act (A '90) or join the special support mechanism named ''SYNERGASIA for the employees whose employment contract is not suspended or the suspension has been revoked.

In this case, the employees are entitled to receive the exceptional state benefit of 534 EUR which corresponds to 30 days of suspension. The procedure of receiving said benefit is stated in the relative Min. decision.

The exact deadlines of submissions of the declarations for the August, are stated in the Announcement of the Ministry of the Labor Affairs.

New Payment of social security contributions by the state (οικ. 32085/1771/2020, οικ.34060/1857/2020, 28700/1559/2020)   Businesses in the tertiary and the air transport sector based on their ACN number, as listed in the οικ. 32085/1771/2020 Min. Decision. Employers with an ACN number in the tertiary sector, as listed in the οικ. 32085/1771/2020 Min. Decision are not required to pay social security contributions for their employees for the period from 1.7.2020 to 30.09.2020, as such amount will be born by the state. Employers of said category which are in the «SYNERGASIA» labour mechanism shall not pay employees social security contributions for the period of 1.7.2020 to 15.10.2020.

Employers with an ACN number in the air transport sector, as listed οικ. 32085/1771/2020 Min. Decision are not required to pay social security contributions for their employees for the period from 1.7.2020 to 30.09.2020, as such amount will be born by the state. Employers of said category which are in the «SYNERGASIA» labour mechanism shall not pay employees social security contributions for the period of 1.7.2020 to 31.12.2020

All the above employers are obliged to maintain the same number of employees as at 30 June 2020 and in the case of termination of an employment contract, this will be considered null & void.

The procedure of payment of the social security contributions covered by the state, for the above case, is analytically stated in the 28700/1559/2020 Min Decision.
  Employees belonging to vulnerable groups may work remotely upon their request (Art. 2 - LA 11.3.2020, art. 8 - LA 22.08.2020)   Employees belonging to vulnerable groups. In case remote work cannot be provided, the employer may unilaterally suspend the employee's employment contract, for a period up to September 30, 2020.
Further details are expected to be soon publised via new Ministerial Decision.
  Parental and special maternity leave during the suspension of the employment contract (Circ. οικ. 29056/938) The suspension period Parents employees whose employment contract is suspended either unilaterally by the employer or under a States decision During the suspension of the employment contract, the right to parental leave is also suspended.
More specifically, the right to such leave is ceased at the beginning of the suspension and continues when the suspension ends.
In the event that the granting of the parental leave falls within the period of suspension, then it is transferred on the date of activation of the employment contract, after the end of the suspension.
Finally, the suspension of granting the parental leave does not affect the employees right to special maternity leave.
  Suspension of deadlines for payment of social security contributions pertaining to May 2020. (Art. 8, LA - 20.03.2020 as amended by art. 25, LA - 30.03.2020 & Δ.15/Δ'/οικ.21552/681/26.6.2020) The payment of said contributions will be made in 4 monthly installments starting in October 2020. Freelancers and self-employed individuals that have been financially affected as per their Activity Code Numbers (ACN).  
  Employers' unilateral decision in order for employees to work remotely. (Art. 4 par.2, LA - 11.03.2020, Ministerial Decision 20788/610 & οικ. 26308/768/30.6.2020 & 30742/1002/28.7.2020 & 36124/1194/2020) Up to 31 December 2020. All businesses. Employers shall submit to the ERGANI Platform, the special document named "FORM 4.1 DECLARATION OF REMOTE WORKING'', within the first 10 days of the month following the one of the application of remote working.
  Extension of the term of the administrative boards of the trade unions of employees and employers (LA 13.4.2020, art. 12) / art. 28 of the Law 4690/2020 Up to 30 September 2020 Administrative boards of employees' and employers' trade unions  
  Εstablishment of a special labour support mechanism, named ''SYNERGASIA'', aiming to support employers to maintain the same headcount of full time employees (art. 31 of Law 4690/2020, οικ.23103/478/13.6.2020, Circular οικ. 26400/605, law 4693/2020) From 15 June 2020 to 15 October 2020, and exceptionally until 31 December 2020. Full time employees and all businesses that present at least 20% reduction of sales, in comparison to the reference month and depending upon the month of participation to the mechanism. Ability to reduce up to 50% of the weekly working hours of all or part of the employees, without their employment contract being converted to a part time one.The mechanism applies only to full time employees on the date of the law's publication.

Employees included in the mechanism are enitled to receive on top of their wage an additional support from the Greek state amounting to 60% of their net salary corresponding to the time where they do not provide any work. In case the net earnings of the employees, after the above adjustment, are less than the minimum statutory salary or wage, the difference is covered by the state.

Τhe abovementioned employees are also entitled to receive annual leave and Christmas allowance proportion by the state, calculated upon the 60% of the employee state aid and the corresponding non working period.
The social security contributions are covered in full by the employer both for the working and non working periods, unless explicitly regulated otherwise, as in art. 31 par. 5a of the Law. Exceptionally, for the period from 15/6/2020 to 15/10/2020, the employers' insurance contributions corresponding to the time during which the employees are not employed, are paid by the state at a rate of 100%.

Employers are not allowed to terminate the employment contracts of employees who joined the mechanism and if so, such termination shall be considered as null and void. Employers shall also maintain the same nominal salaries of the employees for as long as the employees participate the mechanism.

To be enrolled to the SYNERGASIA mechanism, the employers shall submit a statement to the online platform named ''myBusinessSupport'', stating their gross income in relation to the turnover cycle, depending on the month of participation to the SYNERGASIA mechanism.

After the approval of the above mentioned statement, the employers shall submit to the ERGANI platform a special document of participation to the mechanism completing specific information which are elaborately stated in the Ministerial Decision.
In any case, the employer shall declare in the ERGANI platform all changes or modifications to working hours, as well as additional work and legal overtime, completing the relevant document E4.

In a further stage the employers, in order to calculate the amount of financial support to the employees for each month of implementation of the "SYNERGASIA" mechanism, are obliged to submit another statement to the ERGANI platform within the first three days of the following month, stating:

a. The monthly declared gross earnings of the employee with full employment status, as well as his respective monthly net earnings,
b. The paid salaries to the employee, during the month of the integration in the SYNERGASIA mechanism based on the reduced working hours and
c. The bank account number (IBAN) a of the employee who will join the mechanism.

The above procedure is only for the period until 30 June 2020.

The remuneration of the employees, which corresponds to 60% of their reduced net salary corresponding to the hours they do not provide work, is paid within the first ten days of the month following the implementation of the mechnanism.

Further details regarding the declaration of the employees reduced working hours to the ERGANI platform are thoroughly elaborated in the Circular οικ. 26400/605.

An extension of the submission of the 2nd phase of the Declaration of Integration in the SYNERGASIA Mechanism is given for the month of JUNE until 24/7/2020.
  Support measures regarding seasonal employees (art. 32, of the Law 4690/20, οικ. 23102/477/12.6.2020, οικ. 25480/755/24.6.2020, οικ. 27963/853) From 1 June 2020 to 30 September 2020 Main and non main touristic seasonal accomondations and hotels which re-hired seasonal employees, and businesses which re-hired drivers of touristic buses, who were employeed in 2019, as well as, businesses in the above categories which are not yet operating. Said employers may suspend the employment contracts of part or all of these employees for the period from 1.6.2020 to 30.9.2020. In this case the employees are entitled to receive the exceptional state benefit of 534 EUR till Semptember 2020. To receive such benefit the employer shall submit a declaration to the ERGANI platform, while the employees shall submit their declaration to the platform supportemployees.services.gov.gr. The exact details of both declarations are thoroughly listed in the Ministerial Decision and the exact date of submission, as well.

In case the above mentioned businesses reach certain rates of occupancy, they are obliged to revoke permanently the suspension of their employee's contracts, who may then join the special support mechanism named ''SYNERGASIA'' (applicable only for the employees whose employment contracts are not suspended or their suspension is revoked). Employers who apply the above are not allowed to terminate employees' employment contracts for the period from 1.6. 2020 to 30.9 2020, and if so, such termination shall be considered null and void.

Τhe employers may also temporarily suspend the employment contracts of these employees in order to cover temporary, urgent and inelastic needs, as defined in Art. 12 of the 1.5.2020 Act of Legislative (A '90) and in any case after their re-employment. In this case, the employers are obliged to submit in the PS. ERGANI the special document "DECLARATION OF TEMPORARY REVOVATION OF THE SUSPENSION OF THE EMPLOYMENT CONTRACT FOR EXTRAORDINARY AND NON-DEFERRED BUSINESS NEEDS", in any case before the extraordinary work takes place.

Further to the above, seasonal employees who were employed during the summer tourist season of 2019 are entited to spesial purpose compensation attributed by the state, on condition that;
a. they are not re-hired by the same employers and they do not have employment contracts with other employers or
b. they are re-hired by the employers, but the latter decided to close their businesses due to Covid-19 circumstances


In addition to the above, the employment contracts of the employees of businesses which will not yet operate are automatically suspended.


  Financial support of seasonal employees who are not re-hired in 2020 (art. 33, of Law 4690/2020, οικ. 23102/477/12.6.2020) June, July and August 2020 Seasonal employees in the tourist and food & beverange sector, whom are not re-hired during 2020 Such seasonal employees who were employed in the year 2019, with full or part-time employment and who have received
regular unemployment benefit, lasting at least three (3) months and five (5) days, during the period from September 2019 until February 2020 are entitled to receive financial remuneration equal to their last monthly unemployment benefit for June, July and August 2020 on condition they are still registered in OAED.

The procedure of receiving the exceptional financial support are thoroughly stated in the Ministerial Decision.

  Financial support of employees who were on any type of legally provided leave (art. 34 of the Law 4690/2020) From 1 May 2020 until the end of the suspension of businesse's operation Employees who were on any type of legally provided leave during the period which the operation of the business was suspended under a state's decision. Employees of businesses whose operation was suspended under a state's decision and were excluded from the exceptional state benefit, on condition that their leave ended during the suspension of the business' operation,are now entitled to receive the exceptional state benefit of 534 EUR from 1 May 2020 and until the date on which the specific business will be operating again.
  Suspension of deadlines for payment of social security contributions pertaining to April 2020. (Art. 3, LA - 11.03.2020 & Art.2, LA - 30.03.2020 & Δ.15/Δ'/οικ.16484/499 & Δ.15/Δ'/οικ.18045/576)
Social security contributions for April 2020 may be paid by November 2020. Businesses that have been financially affected as per their Activity Code Numbers (ACN), or their operation has been suspended under a state decision. Employers shall maintain the same job positions, otherwise the suspension is automatically ceased and the liability is charged with interest and surcharges from the date on which it became due.
  Eligibility for special purpose paid leave. (Art. 4 par.3, LA - 11.03.2020, Ministerial Decision 17239/Δ1.5936, οικ. 17787/520, οικ. 19221/379) Depending on the duration of the suspension of each educational unit. All working in private sector parents of children enrolled in educational units whose operation has been suspended under a state decision (subject to specific conditions). According to art. 8 of LA 13.4.2020, If only one employee with children is working he is not entitled to the special purpose leave, unless the non-working parent is being treated for any reason or is infected by COVID-19 or is a person with a disability to a percentage of 67% or more, according to a decision of a competent health committee in force or receiving a disability allowance from the Welfare Benefits and Social Solidarity Organization (OPEKA) or a disability pension.

The conditions and further details are set out in art. 4 par. 3 of LA - 11.03.2020. To declare these days of leave, the special form E11.1 needs to be filled, which may be submitted in the ERGANI platform in the first 15 days of the month following the one during which the special leave is granted. However, for March, April and May, such obligation is extended up to the first 15 days of June, 2020. In case of a new extension of the said measure, the notification to the ERGANI shall be made within the first 15 days of the month following the one during which the special leave is granted.

Εmployers shall declare in their monthly payroll statement ("APD") the total days of special purpose leave received by each employee with a special code. Employers shall pay to the employees their salaries in full, and specifically the part of the salary covered by the employer (2/3) and the part covered by the state (1/3), as well as the relevant insurance contributions.
Employers shall declare to the ERGANI the details of their bank account (IBAN), the details of the employees received the special purpose leave, the days of the special purpose leave, the gross earnings of each employee for the respective days, the total cost for each employee and the total number of employees who used the above special leave.

The Ministry of Labour shall deposit to the employer's banking accounts the amount that corresponds to employees' gross earnings for each day of special purpose leave covered by the state and the relevant employer's contributions, on condition that each day of special purpose leave borne by the state corresponds to 3 days borne by the employer (2 days of special leave, 1 day of annual leave).

Το that point it shall be noted that, the provisions on employee's annual leave and its segmentation shall continue to apply in these extraordinary and temporary conditions. More specifically, employees who used their entitlement to special purpose leave (and therefore fall into the category of employees who have gradually taken part of their annual leave) and wish to use the rest of their annual leave, they can proceed, on condition they meet the generally applicable legal requirements.
In such case, one of the annual leave periods shall include at least twelve (12) working days per 6-day weekly working system and ten (10) working days a per 5-day weekly working system, unless the remaining annual leave days do not suffice.
  Revocation of suspension of employment contracts for emergency, non-deferred operational needs. (Circular no.14676/253/2020 and Ministerial Decision 17239/Δ1.5936) During the suspension period. Businesses that have been financially affected as per their Activity Code Numbers (ACN), or their operation has been suspended under a state decision. Such revocation may take place either in case of closure by an order of a State decision or to affected businesses based on their ACN and only to cover extraordinary, urgent, non-deferred needs for reasons of public interest, or to cover extraordinary and non-deferred business needs in general. The employer shall declare to the ERGANI platform the work provided prior to the application of such measure. The suspension period of 45 days is extended respectively to the days of work provided. For the work provided, the employer shall remunerate the employees and submit the special form "DECLARATION OF TEMPORARY REVOCATION OF SUSPENSION OF THE EMPLOYMENT CONTRACT FOR EXTRAORDINARY AND NON-DEFERRED BUSINESS NEEDS" to the ERGANI platform.
  Adjustment of working with operating hours. (art. 13 - LA 01.05.2020) To be determined. Businesses that have been financially affected as per their Activity Code Numbers (ACN), or their operation has been suspended under a state decision. Such adjustment of employees' working hours is carried out on condition that the type of employment contract shall not be changed (e.g. from full time to part time).
  Fine of EUR 1,200 per employee. (14675/469/07-04-2020)

For as long as the measures to counteract the coronavirus last. Businesses that have been financially affected as per their Activity Code Numbers (ACN), or their operation has been suspended under a state decision. The fine of EUR 1,200 shall be imposed in case a) an employee is employed although his employment contract is unilaterally suspended by an affected business, or b) the operation of the business has been suspended under a state decision and the employee is required to work and c) the employer (affected business) breaches the law provisions regarding the exceptional remote working of employees whose employment contract is unilaterally suspended.
  Ability to transfer staff to other companies within the same group, following a relevant intra company agreement. (Art. 10, LA - 20.03.2020 & 13564/Δ1.4770/30.3.2020 & 14638/Δ1.4991/9.4.2020 & 17239/Δ1.5936/2020)
For as long as the measures to counteract the coronavirus last.
Businesses that have been financially affected as per their Activity Code Numbers (ACN), or their operation has been suspended under a state decision. Group entities that are implementing such measures are required to maintain the same total headcount prior to the transfer. More specifically and according to the Ministerial Decision No. 13564/Δ1.4770/2020, employers shall submit to the ERGANI platform, the special document named "FORM 4.4 PERSONNEL TABLE FOR THE TRANSFER OF PERSONNEL TO UNDERTAKINGS WITHIN THE GROUP'', within the first 10 days of the month following the one of the implementation of the transfer. Especially for March, such obligation is extended up to the first 10 days of May, 2020
  Additional salary paid to the employees in addition to the exceptional state benefit of EUR 800. (Art. 4, 12998/232/2020, chapter A.2) During the suspension period. Employees whose employment contract is suspended because their employer opted to do so. Employers may pay additional discretionary amounts, on top of the EUR 800 EUR, and in any event up to the amount of their gross remuneration. For this extra amount, a monthly payroll statement ("APD") shall be submitted and the social security contributions corresponding to that extra amount will be deducted from the state budget (which will cover the remaining contributions).
  Remote working for employees whose employment contract is suspended based on their employers' decision. (Art. 4, LA - 12998/232/2020, chapter A.2) During the suspension period. Employees whose employment contract is suspended because their employer opted to do so. Businesses that are affected based on their ACN can agree with their employees, whose contract is suspended the provision of remote working only for temporary business needs and on condition that only up to 10% of the employees whose employment contract is unilaterally suspended will work remotely. This remote working must be declared in the ERGANI Platform prior to its commencement and is paid by the employer proportionally based on the gross salary of the specific employee. More specifically and according to the Ministerial Decision No. 13564/Δ1.4770/2020, employers shall submit to the ERGANI Platform, the special document named "FORM 4.2 DECLARATION OF TEMPORARY REMOTE WORKING''.


  Suspension of deadlines for payment of social security contributions pertaining to February and March 2020. (Art. 8, LA - 20.03.2020 as amended by art. 25, LA - 30.03.2020 & Δ.15/Δ΄/οικ. 13412/327/27.3.2020) The payment of said contributions will be made in 4 monthly installments starting in September 2020. Freelancers, self-employed and individual business owners.  
  Suspension of deadlines for payment of social security contributions pertaining to February and March 2020. (Art. 3, LA - 11.03.2020 & Art.2, LA - 30.03.2020 & Δ.15/Δ'/οικ. 13226/325 as amended by Δ.15/Δ’/οικ.13937/337) Social security contributions for February may be paid by 30 September 2020, while for March by 31 October 2020. Businesses that have been financially affected as per their Activity Code Numbers (ACN), or their operation has been suspended under a state decision. Also, holders of post-dated cheques for which the 75-days suspension applies, if their total value is greater than 20% of their average monthly turnover in the immediately preceding tax year.  
  Eligibility for special leave or part-time work without deduction from pay. (Art. 5, LA - 11.03.2020) For the period of suspension of the operation of the educational units which their children attend. All working in public sector parents of children enrolled in educational units whose operation has been suspended under a state decision (subject to specific conditions). The conditions and further details are set out in art. 5 par. 3 of LA - 11.03.2020.
  Prohibition of employee dismissal with effect from 18 March 2020. (Art. 11 par.1, LA - 20.03.2020) For as long as the measures to counteract the coronavirus last. Businesses whose operation was suspended by order of a public authority. In case a dismissal takes place, it will be considered null and void.
  Provision of extraordinary financial support to employees as well as full social security coverage. (Art. 11 par. 2B, LA - 20.03.2020 & 13031/Δ1.4551 & 12997/231/2020 & 12998/232/23-3-2020) For as long as their employment contract is suspended. Employees whose employment contract is suspended, either because of the prohibition on operation of a business ordered by state order or because their employer opted to suspend their employment contract, as well as employees whose employment contract has been terminated from 1 to 20 March 2020. This extraordinary financial aid can not be seized, is tax-free and can not be offset against any debt. The social security coverage will be calculated on the nominal salary of the employees.The financial support will amount to EUR 800 and covers the period from 15 March 2020 to 30 April 2020.
  Prohibition of entry into the Greek territory (Article 68, LA - 20.03.2020 & Δ1α/ΓΠ.οικ.19030/2020 & Δ1α/ΓΠ.οικ. 29837/13.5.2020 & Δ1α/ΓΠ.οικ. 36806/14.6.2020 & Δ1α/ΓΠ.οικ. 37667/16.6.2020 & Δ1α/ΓΠ.οικ. 40283/28.6.2020 & ΔΙα/ΓΠ.οικ. 41013/30.6.2020 as amended by Δ1α/ΓΠ.οικ. 42065/3.7.2020 and Δ1α/ΓΠ.οικ. 42073/5.7.2020 & Δ1α/Γ.Π.οικ. 45237/15.7.2020 & Δ1α/Γ.Π.οικ. 48292/29.7.2020 & Δ1α/Γ.Π.οικ.50680/10.8.2020 & Δ1α/Γ.Π.οικ.52842/27.8.2020 & Δ1α/Γ.Π.οικ.56428/14.9.2020) Until 30 September 2020 (with specific exceptions). Third country nationals The prohibition does not apply to the (EU) Member States’ citizens as well as citizens of Schengen Member States, including their spouses or persons with whom they have entered into a civil partnership, as well as their minor children.
Measure Expired Reduced working hours of parent employees (art. 35, of Law 4690/2020 During the school year 2019 - 2020 Employees who are also entitled to special purpose leave of the art. 4 of the LA 11.3.2020 Such employees may agree with their employer to work on a reduced daily working schedule up to 25% without reductions to their salary. In this case they will be employed on other working days further to their ordinary working schedule, in order to cover the reduced hours, and without such work being considered as overwork or overtime.

Further details are expected to be published soon via new Ministerial Decisions.
Measure Expired Exceptional financial support of EUR 800. (16073/287/2020 and 18657/370/15.5.2020) For 45 calendar days (i.e. from 15 March to 30 April 2020). Subject to explicit exceptions: Specific employees' categories (e.g actors, singers), tourism and food industry employees, constructors, cargo handlers, guides and private nurses, tour escorts, employees in the area of ​​Mount Athos. Also, employees who are employed by more than one employer and at least one of them has not suspended their employment contract and if so, their weekly working hours do not exceed 50% of their total working hours based on their employment contracts from 15 March to 20 April 2020. Employees shall submit their declaration to the ERGANI platform between 11-17 May 2020 and the state benefit shall be attributed into their banking accounts between 13-19, May 2020.

With Min. Decision 18657/370/15.5.2020 further beneficiaries are included which are, among others, artists, employees of specific activities with fix-term employment contracts that expired between 15.2.2020 - 20.3.2020 and employees with short term contracts (2 days etc).

Further details regarding the categories and the prerequisites for each employee category are elaborately mentioned in the Ministerial Decisions.

Measure Expired Extension of regular unemployment benefit, long-term unemployment benefit and unemployment allowance. (Art. 7, LA - 20.03.2020 as amended by art. 24, LA - 30.03.2020) For 2 months from their expiration date. Beneficiaries for whom the relevant entitlement to benefit expired by 31 March 2020.  
Measure expired Suspension of employers' obligation to declare in the ERGANI platform changes or modifications to working hours, as well as additional work and legal overtime. (Art. 4 par.1, LA - 11.03.2020 & 12338/Δ1.4372/2020, Ministerial Decision 20788/610) Up to 15 June 2020 All businesses. These notifications will be submitted in the aggregate in the first 10 days of the month following the one during which the work was provided, by submitting the new E4 and E8 special purpose forms. From 16 June 2020 onwards, the employer's obligation to declare any changes or modifications to working hours, additional work and legal overtime the latest prior to its realization by the employee, according to art. 36 of the Law 4488/17, is reinstated.
Measure expired Provision of a 25% reduction on social security contributions pertaining to February, March, April and May 2020 in case they are paid in due time. (Art.18, LA - 30.03.2020 & Δ.15/Δ’/οικ.13994/339/3.4.2020 / art. 27 part' c of Law 4690/2020)   Freelancers, self-employed and individual business owners. This measure does not apply in case said individuals opted to suspend the social security contributions payment based on the provisions of Art.8, LA - 20.03.2020.
Measure expired Extension of suspension of employee contracts. (art. 10 - LA 01.05.2020 & οικ.17788/346/8.5.2020, οικ. 19221/379) For May 2020 with ability of further extension. Businesses whose operation has been suspended under a State decision. For such businesses, employees' contracts are further suspended for as long as their operation is still suspended. The employees whose employment contract may be further suspended are entitled to receive financial support by the state depending on the days of suspension. The total amount of the financial support, which is tax-free, is EUR 534 for 30 days or EUR 17.8 for each day of suspension and it can neither be seized nor be offset against any debt.

Employers shall submit their Declaration to the ERGANI platform from 18-31 May, 2020, while employees may modify their first Declaration from 19 May - 1 June, 2020. Employees shall receive the financial support between 5-6 June, 2020.

For as long as the above suspension of the operation of the businesses is maintained, and for 45 days after that, such businesses are obliged to maintain the same job positions. In case a dismissal takes place, it will be considered null and void.

The extension of suspension includes also fixed-term employment contracts. After the completion of the suspension, fixed-term employment contracts continue to be in force for the remaining period, unless there is an objective reason to the opposite, as in the case of companies which are of seasonal nature (eg. winter theaters, ski resorts, etc.) or in cases where the employment no longer serves any operational needσ οf the employer (eg school bus drivers etc.).

In any case, all businesses that are operating again (after their suspension under State decision) are now considered as affected businesses.
Measure expired Employers may unilaterally designate staff as safety personnel for the operation of their business. (Art. 9, LA - 20.03.2020 & 13564/Δ1.4770/30.3.2020 & 14638/Δ1.4991/9.4.2020 & 17239/Δ1.5936/2020, art. 31, par. 9 of Law 4690/20) As of 15.6.2020, the measure ceases to apply. Businesses that have been financially affected as per their Activity Code Numbers (ACN) or their operation had been suspended under a state decision and such suspension is now lifted. Each employee may work for a minimum of 2 weeks within a reference period of 1 month, continuously or intermittently. The measure shall apply to at least 50% of staff. The employer who applies such system is required to maintain the same headcount at the time of entering such operation. More specifically and according to the Ministerial Decision No. 13564/Δ1.4770/2020, employers shall submit to the ERGANI platform, the special document named "FORM 4.3 PERSONNEL TABLE FOR SAFETY OPERATION PERSONNEL'', within the first 10 days of the month following the one of the implementation of the measure.Especially for March, such obligation is extended up to the first 10 days of May, 2020 .
Measure expired Ability to suspend the employment contracts of up to 60% of the contracts that are already suspended. (art. 10 - LA 01.05.2020 & οικ.17788/346/8.5.2020, Circular οικ. 19221/379) Up to 31 May 2020. Businesses that have been financially affected as per their Activity Code Numbers (ACN), or their operation had been suspended under a state decision and such suspension is now being lifted. The maximum period of suspension is 30 days and in any case not beyond 31 May 2020. In case of exceeding the above percentage, the employer shall pay the salaries of the excess suspended employees. In the event that the calculation of the above percentage results in a decimal number of 0.50 and above, a rounding up is performed.In the case of one employee his/her contract may also be suspended.

Such businesses may apply the measure gradually for a different number of employees and always up to 60%. For affected businesses, the extension of the suspension of employees' contracts concerns only those whose initial suspension took place up to 17 April, 2020.

The above employees are entitled to receive financial support by the State depending on the days of suspension. The total amount of the financial support is EUR 534 for 30 days or EUR 17.8 for each day of suspension. Dismissals are prohibited for as long as such measure is applicable and for 45 days after the ceasing of the extension of the suspension. If any dismissal takes place, it shall be considered null and void.


The extension of suspension includes also fixed-term employment contracts. After the completion of the suspension, fixed-term employment contracts continue to be in force for the remaining period, unless there is an objective reason to the opposite, as in the case of companies which are of seasonal nature (eg. winter theaters, ski resorts, etc.) or in cases where the employment no longer serves any operational needσ οf the employer (eg school bus drivers etc.).
Finally, certain exceptions regarding the accomplishment of the 60% are specified within in the law.
Measure expired Ability to revoke the suspension of the employment contracts. (art. 11 - LA 01.05.2020 & οικ.17788/346/8.5.2020, οικ. 19221/379) Up to 31 May 2020. Businesses that have been financially affected as per their Activity Code Numbers (ACN), or their operation had been suspended under a state decision and such suspension is now being lifted. Businesses whose operation was suspended and they are now operating again may revoke the suspension of the employment contracts for at least 40% of the employees. Affected businesses may do so, on condition that said employment contracts had been suspended for at least 15 days. However, certain exceptions regarding the percentages are included into the οικ.17788/346/8.5.2020 Ministerial Decision.

Once the suspension of the employment contracts is revoked, the concerned employees shall not be put into suspension again and will be entitled to receive financial support by the State depending on the days of suspension.

Businesses for which the suspension of their operation continues by order of a public authority during May 2020, are not allowed to permanently revoke the suspension of the employment contracts of their employees.

Employers who revoke the suspension of employment contracts of some of their employees, are entitled to apply the measures of unilaterally designating said staff as safety personnel or transferring said staff to other entities within the same Group (art. 9 & 10 LA 20.3.2020).The required 50% of the staff is calculated upon the employees whose employment is not suspended.

Employers shall declare the above as well as the date of re-operating and the days of further extension of suspension of the employment contracts of their employees to the ERGANI platform between 1 - 7 June, 2020. Employees shall receive the financial support between 10 - 12 June, 2020.
Measure expired Ability to suspend the employment contracts of special categories of employees and eligibility for the latter to receive the exceptional state benefit of EUR 800 (Ministerial Decision οικ.17321/327/4.5.2020) Gradually until 17 May 2020. Businesses that have been financially affected as per their Activity Code Numbers (ACN), or their operation has been suspended under a state decision. Additional categories / cases of employee beneficiaries are:
a) transfer of business according to PD 178/2002;
b) transfer of employees;
c) hiring out between companies or from temporary agencies;
d) employees who have not already received the benefit due to technical issues or errors;
e) employees withholding their labour;
f) employees with more than one employer (under specific prerequisites);
g) fixed term employees whose contract has been terminated earlier than the agreed expiration date from 1.3.2020 until 20.3.2020.
In case a business submits a declaration to the ERGANI platform as affected, it will be given the opportunity to set any date within the period 21/3/2020 - 20/4/2020 as a date of declaration of suspension of employment contracts.

Employees must have been included in any form submitted by the employer in the ERGANI platform in the past (e.g. E4 personnel table, etc.) in order to receive the state benefit.
Measure expired Extension of the validity and the terms of Collective Agreements and Arbitration Decisions, whose three-month extension of validity, according to Article 9 of Law 1876/1990 (A '27), expired between 29 February and 30 April 2020. (art. 14 - LA 01.05.2020) Up to 30 June 2020. Employees and businesses that are covered by the terms and conditions of Collective Agreement or Arbitration Decision whose 3-month extension of validity expired between 29 February and 30 April 2020.  
Measure expired Financial aid of EUR 600 for specific professionals. (16604/ 3224/2020) One off payment. Economists / accountants, engineers, lawyers, doctors, teachers and researchers. Applications to be submitted up to 8 May 2020
Measure expired Exceptional financial support of 534 and 300 EUR (Min. Decison ΓΔΟΥ 199/2020) For June 2020 Freelancers, self-employed and individual business owners and legal entities (apart from S.A.s) employing 0-20 employees, under conditions. The application shall be submitted electronically until August 31, 2020, on the electronic platform of AADE named "myBusinessSupport", while the exact prerequisites of the freelancers, self-employed and individual business owners who are entitled to such financial support are analytically mentioned in the Min. Decison ΓΔΟΥ 199/20200.
Measure expired Exceptional financial support of 534 and 300 EUR (Min. Decison ΓΔΟΥ 134/2020) For May 2020 Freelancers, self-employed and individual business owners and legal entities (apart from S.A.s) employing 0-20 employees, under conditions. The application shall be submitted electronically until June 25, 2020, on the electronic platform of AADE named "myBusinessSupport", while the exact prerequisites of the freelancers, self-employed and individual business owners who are entitled to such financial support are analytically mentioned in the Min. Decison ΓΔΟΥ 134/20200.
Measure expired Exceptional financial support of EUR 800. (Art. 8, LA - 20.03.2020 as amended by art. 25, LA - 30.03.2020 and Art. 1, LA - 13.04.2020 & 39162 ΕΞ 2020 as amended by ΓΔΟΥ89/2020 & Ε.2052/2020 as amended by Ε.2070/2020) From 17 March to 30 April 2020. Freelancers, self-employed and individual business owners and legal entities (apart from S.A.s) employing 0-20 employees, under conditions. The application shall be submitted electronically until April 24, 2020, on the electronic platform of AADE named "myBusinessSupport", while the exact prerequisites of the freelancers, self-employed and individual business owners who are entitled to such financial support are elaborately mentioned in Ministerial Decision 39162 ΕΞ 2020.
Measure expired Financial assistance amount to EUR 400. (15687/282/2020)
Lump sum payment Long-term unemployed individuals, registered in the Unemployment Register of the Hellenic Manpower Employment Organization ('OAED') from 1/4/2019 and maintaining their status until 16/4/2020.
Long - term unemployed shall not receive any other benefit from the State.
Measure expired Ability for businesses to modify their declaration to the ERGANI platform, as to their status (e.g. from a closed one under a state decision to an affected one based on their ACN number, and vice versa). Up to 23 April 2020 Businesses that have been financially affected as per their Activity Code Numbers (ACN), or their operation has been suspended under a state decision. Businesses that may be subject to both statuses (i.e. part of their operation has been suspended under a state decision and part of their activity is affected as the relevant ACN number) may submit separate declarations, each per status.
Measure expired Corrections, additions or revocations of declaration forms. (Circular no.14676/253/2020) For employers that are affected based on their ACN: From 10 to 14 April and 21 to 23 April 2020.
For employers that are closed under a state decision: From 10 to 13 April 2020.
For employees: From 1 to 13 April, 21 to 24 April and 1 to 3 May 2020.
Businesses that have been financially affected as per their Activity Code Numbers (ACN), or their operation has been suspended under a state decision and the employees of such businesses. Employers shall notify their employees on the same day the new corrected form is submitted. More details are specified in the Circular of the Labour Ministry.
Measure expired Declaration of branches to the ERGANI platform. (Circular no.14676/253/2020) From 6 to 10 April 2020. Businesses that their operation has been suspended under a state decision. The main activity of the branch shall be suspended under a state decision.

Such branches shall also be entitled to the rent deduction of 40%.
Measure expired Extension of the deadline for the payment of social security contributions, which are due up to 31 March 2020. (implemented by e-EFKA - 06.04.2020) For 10 days, i.e. until 10 April 2020. Freelancers, self-employed and farmers.  
Measure expired Suspension of payment of deferred or overdue liabilities to insurance funds, whose payment due date expires until March 2020. (Art. 8, LA - 20.03.2020 as amended by art. 25, LA - 30.03.2020 & Δ.15/Δ΄/οικ. 13412/327/27.3.2020) For 3 months. Freelancers, self-employed and individual business owners.  
Measure expired Possibility for employers to pay the Easter bοnus at a later time. (Art.19, LA - 30.03.2020, 22043/Δ1.7451/11.6.2020) Easter bonus may be paid until 30 June 2020. Businesses that have been financially affected as per their Activity Code Numbers (ACN), or their operation has been suspended under a state decision. All other businesses need to pay the Easter bonus by 15 April 2020.

In the case of employees whose contract is suspended, the amount relating to the suspension period will be covered by the State.
More specifically, for the payment to the employers of the Easter bonus which will be covered by the state, the employers shall submit to the ERGANI PLATFORM from 1-7-2020 to 20-7-2020 the special document named “Declaration of Employers for the 2020 Easter bonus for which the state is borne ”, stating all the necessary data (IBAN, employees gross salary etc.) as well as the amount of the Easter holiday allowance 2020 (gross employee wages and corresponding employer contributions and deductions) corresponding to the period of suspension which will be covered by the state.
Within such deadline (20-7-2020) employers are also allowed to correct any false data presented at the first declaration.
Measure expired Suspension of payment of deferred or overdue liabilities to insurance funds, whose due date expires by 31 March 2020. (Art. 3, LA - 11.03.2020 & Δ.15/Δ'/οικ. 13226/325 as amended by Δ.15/Δ’/οικ.13937/337 & 12998/232/23-3-2020) For 3 months. Businesses that have been financially affected as per their Activity Code Numbers (ACN), or their operation has been suspended under a state decision, as well as employees of these businesses.  
Measure expired Ability to suspend contracts of employment of part or all of the staff for a continuous period of 45 days, while prohibiting employees’ dismissal. (Art. 11 par. 2A, LA - 20.03.2020 & 13031/Δ1.4551 & 12997/231/2020 & 12998/232/23-3-2020) It can be applied until 20 April 2020. Businesses that have been financially affected as per their Activity Code Numbers (ACN), or their operation has been suspended under a state decision. Should a dismissal take place - regardless of whether that dismissal concerns an employee whose employment has been suspended - it will be considered null and void. The dismissal prohibition lasts only for 45 days from the day the suspension ends. As suspension day shall be considered the date of declaration to the ERGANI Platform.

The first round of this measure has expired.
Based on a Government announcement, a second round of this measure, taking into account the loss of turnover in March, April and May, will soon be launched.

Based on Art. 3, LA - 30.03.2020, E.2067/2020, Α.1076/2020, A.1080/2020, A.1091/2020, ΓΔΟΥ 94/3.5.2020 and ΓΔΟΥ 101/2020.

Overview of the measure
Provision of a cash advance financed by the Greek State amounting to EUR 1 billion in total. It will be provided via the 'taxis' information system as a tax-free amount, which will not be able to be offset or confiscated. The cash advance may be granted under either the Provisional Framework or the de minimis Regulation.

The minimum amount per business will be between EUR 2,000 and EUR 30,000 depending on the number of employees as at 31 March 2020. Furthermore, the maximum amount will be EUR 350,000 for undertakings employing up to 250 employees or EUR 500,000 for those employing more than 250 employees. Said amounts will be limited to EUR 200,000 (or further to EUR 100,000 in case of applicants operating under the 49.41 Activity Code Number) if the cash advance is received under the de minimis Regulation.

To be noted that, for companies receiving aid under the Provisional Framework, the total amount of aid they have received from any program may not exceed EUR 800,000.

Who is eligible for it?
This measure is addressed to enterprises of all economic sectors, that have their seat or permanent establishment in Greece, and employ at least 1 and a maximum of 500 employees, in order to deal with the specific issues that such enterprises face in terms of accessibility to credit. In detail, to be eligible, enterprises should (depending on the framework they opted for):

a) not be in difficulty within the meaning of Regulation (EC) No. 651/2014 at 31 December 2019. Such undertakings should not have a prior aid, which has been declared incompatible by the European Commission.

b) fulfil the conditions laid down in Regulation No. 1407/2013, in case they have not yet reached the threshold set in the Regulation for the 2018-2020 three-year period.

c) not have been continuously inactive since April 2019, as shown by the data held in the tax register of the Independent Authority for Public Revenue (AADE) or from the submission of VAT returns throughout this period.

d) have submitted income tax and VAT returns for previous periods, as long as they were required to do so.

e) not have submitted credit VAT returns with zero outflows throughout the period from April 2019 until March 2020, in case they have declared the start of their operation in the tax register until 31 March 2019.

f) not have their tax identification number suspended for intra-Community transactions.

g) show a positive turnover at any time from 1 January 2019 to 31 March 2020, as evidenced by VAT or income tax returns.

h) they have a main Activity Code Number on 20 March 2020 which is included in Annex III of Decision ΓΔΟΥ 94/2020 or show a downturn in March revenues of at least 20% compared to the average revenues of the corresponding period in the preceding three years (i.e. 2017 to 2019).

i) not be excluded based on the provisions of par. 1 of article 40 of Law 4488/2017.

Especially for Limited Liability Companies (E.P.E.), General Partnerships (O.E.), Limited Partnerships (E.E.) and Private Limited Companies (I.K.E.), they are eligible for this scheme even if they have no employees.

In cases where the relevant income tax and VAT returns have not been filed, if there was an obligation, companies are not eligible for a repayable advance. Same also applies for companies in bankruptcy or liquidation proceedings.

The submission of the application does not require businesses to be subject to one of the Activity Code Numbers (ACNs) included in the ministerial decisions issued for the suspension of tax liabilities and the granting of aid to affected companies due to the COVID-19 coronavirus.

Eligibility factors will take into account current tax data and other economic indicators, compared to those of previous periods through an automated mechanism designed by the Ministry of Finance and provided in Decision ΓΔΟΥ 94/2020.

Are there any other obligations for the beneficiaries?
Beneficiaries should maintain their average number of employees employed as at 31 March 2020 up to 31 October 2020. Furthermore, they should file in due time all documents required and retain them in a special folder for 10 years from the date of payment of the aid.

In case that, following a control by a competent authority, an undertaking is found to have breached the terms and conditions established for benefitting of the measure, exceeded the maximum aid amount or submitted false data, the full amount of the aid will be returned immediately. The amount to be recovered will include the applicable interest, calculated from the date of the granting of aid.

How and when will the refund take place?
The advance will be refunded to the Greek State, either in total or partially, depending on the viability of each enterprise. The period until 31 December 2020 is a grace period and there is no obligation to any repayment, which will take place in 40 equal monthly installments by applying an extremely low interest rate, equal to the EU reference interest rate plus 109 base points.

Only 70% of the amount is refundable, if the company's turnover, one year after its receipt, is reduced by 70% or more compared to the average revenues of the corresponding period in the preceding three years (i.e. 2017 to 2019). Furthermore, companies that employed more than 20 employees on 31 March 2020, may return only 60% of the amount, if they maintain the average number of employees employed on 31 March 2020, up to 31 March 2021.

What should eligible enterprises do? 

Enterprises interested in utilizing the refundable advance incentive, should fill in certain data prescribed in decision A.1076/2020 on a special online platform (named myBysinessSupport) until 19 May 2020. After submitting their application, companies may amend it more than once by the day that the deadline lapses. Companies whose application was rejected may submit a request for re-examination within 5 working days after receiving a relevant digital notification by AADE.

For the months of April to December 2020, businesses, regardless of the category of books retained, must fill in their VAT turnover or gross income for each month, until the tenth day of the following month. Said information supplemented by the business will be verified by the respective VAT and Income Statements when submitted. As a general principle, to be able to benefit from this special measure enterprises are obliged to maintain the same job positions.

To be noted that applying for the above incentive does not create any right or claim to the applicant companies.

General overview of the measure
Provision of a cash advance financed by the Greek State amounting to approximately EUR 1 billion in total. It will be provided via the 'taxis' information system as a tax-free amount, which will not be able to be offset or confiscated. The cash advance may be granted under either the Provisional Framework or the de minimis Regulation.

The following are relevant for the third round of the measure, which expires on 21 September 2020

Based on Art. 3, LA - 30.03.2020 as amended through art. 1 of Law 4690/2020, E.2067/2020, Α.1076/2020, A.1080/2020, A.1091/2020 and ΓΔΟΥ 207/10.9.2020.

Who is eligible for it?

Applications may be submitted by enterprises of all economic sectors and legal forms (with the exception of some private businesses), that:
a) have their seat or permanent establishment and operate legally in Greece, regardless of their Activity Code Number.
b) have been financially affected due to the appearance and spread of COVID-19.
c) employed less than 1,000 employees with a dependent employment relationship as of 1 August 2020.
d) have not been continuously inactive since April 2019, as shown by the data held in the tax register of the Independent Authority for Public Revenues or from the submission of VAT returns throughout this period.
e) have expressed interest in the special platform ""myBusinessSupport"".

Applications may be submitted by the above-mentioned enterprises, which:
a) were not in difficulty within the meaning of Regulation (EC) No. 651/2014 at 31 December 2019. Such enterprises should not have a prior aid, which has been declared incompatible by the European Commission; or
b) fulfil the conditions laid down in Regulation de minimis (EC) No. 2013/1407, in case they have not yet reached the threshold set in the Regulation for the 2018-2020 three-year period.

Especially, small and very small enterprises, as defined in Annex I of Regulation (EC) 651/2014, may submit an application even if they were in difficulty, subject to further conditions laid down in Decision ΓΔΟΥ 207/10.9.2020.

What should interested enterprises do?

Enterprises interested in utilizing the refundable advance incentive, should express their interest in a special online platform (named myBysinessSupport) until 21 September 2020. With their application, they should submit data pertaining to their turnover or gross income for the period January to August 2020. In addition, the data available to the Independent Authority for Public Revenues based on their VAT or income tax returns are pre-filled. The above submitted data cannot be modified by the company after their finalization.

For the months of September to December 2020, businesses complete the VAT turnover or gross income each month from the third (3rd) to the tenth (10th) day of the following month. The above data submitted by the company, are verified by the VAT and income tax returns, when they are submitted.

Further details on the conditions, the procedure for applying for and granting the aid, the method of calculating the amount of the aid, the conditions and the procedure for its repayment in whole or in part, as well as any other relevant details will be determined by a decision which will be issued after the deadline for submission of requests lapses.

The following are relevant for the second part of the second round of the measure, which expired on 22 July 2020

Based on Art. 3, LA - 30.03.2020 as amended through art. 1 of Law 4690/2020, E.2067/2020, Α.1076/2020, A.1080/2020, A.1091/2020, ΓΔΟΥ 94/2.5.2020 and ΓΔΟΥ 101/15.5.2020, ΓΔΟΥ 131/13.6.2020 and ΓΔΟΥ 148/3.7.2020 as amended by ΓΔΟΥ 163/10.7.2020, ΓΔΟΥ 170/15.7.2020 and ΓΔΟΥ 193/31.7.2020, the latter determining the conditions and procedures regarding the grant of the refundable advance incentive to enterprises that have been financially afftected by COVID - 19 during March - May 2020.

Applications may be submitted by enterprises of all economic sectors, that have their seat or permanent establishment in Greece, they operate legally, they have been financially affected due to the appearance and spread of COVID-19 and they have expressed interest in the special platform ""myBusinessSupport"". In detail, to be eligible, enterprises should:
a) not be in difficulty within the meaning of Regulation (EC) No. 651/2014 at 31 December 2019. Such undertakings should not have a prior aid, which has been declared incompatible by the European Commission.
b) not have been continuously inactive since April 2019, as shown by the data held in the tax register of the Independent Authority for Public Revenue (AADE) or from the submission of VAT returns throughout this period.
c) have submitted income tax return for tax year 2018 and VAT returns for 1.1.2019 - 31.3.2020, as long as they were required to do so.
d) not have their tax identification number suspended for intra-Community transactions.
e) show a decrease of the turnover for March, April, and May 2020 (10% compared to the reference turnover or gross revenues depending on whether the enterprises are subject to VAT or not)
f) not be excluded based on the provisions of par. 1 of article 40 of Law 4488/2017."
"In detail, to be eligible, enterprises should:
a) not be in difficulty within the meaning of Regulation (EC) No. 651/2014 at 31 December 2019. Such undertakings should not have a prior aid, which has been declared incompatible by the European Commission.
b) For aid claimed under the Regulation 2013/1407 de minimis, enterprises should not be active in the primary production of agricultural products, or in the fisheries and aquaculture sectors. Enterprises with mixed activity, i.e. are active in one of the non- eligible sectors mentioned above but also in an eligible sector based on EU Regulation 2013/1407, they may receive aid with respect to the eligible activity in the context of the above Decision, under the below conditions:
1) the highest revenues of the enterprise are deriving from this activity, as stated in the CIT retutn of the tax year 2018 or constitutes the main activity based on the Code of Activity (ΚΑΔ) in case the enterprise is incorporated after 1.1.2019 and
2) it is ensured by appropriate means i.e. the accounting separation of activities or of the costs, that the activities in the non-eligible sectors are not eligible for the aid.

Especially, small and very small enterprises, as defined in Annex I of Regulation (EC) 651/2014, may submit an application, subject to further conditions laid down in Decision ΓΔΟΥ 148/3.7.2020.

What should eligible enterprises do?

Enterprises should file an application by 15 July 2020 on a special online platform (named myBysinessSupport). Upon filing, the enterprises should indicate whether they apply for the Provisional Framework or Regulation de minimis, respective information and data concerning the fulfilement of the conditions of the above Decision and the amount of aid claimed.

Are there any other obligations for the beneficiaries?


Beneficiaries should maintain their average number of employees employed as at June 1st, 2020 up to 31 October 2020.
The enterprises applying for the Provisional Framework should provide for the documentation provided in Annex II. B. of the above Decision by 30.11.2020.
In case of co - financing, the beneficiary should inform the public regarding the aid received (e.g. in its internet site if any, etc.)."

How the amount of aid is determined?

Depends on whether the enterprise is subject to VAT or not.
If subject to VAT, the following formula applies: [Reference turnover - Addition of turnover for the period March - May 2020) x percentage of difference between VAT input and output] - number of employees in suspension x 800] - the amount received by the enterprise based on Decision ΓΔΟΥ 94/2.5.2020 as in force.

If not subject to VAT, or subject to VAT but exempt, the following formula applies: [Reference gross revenues - Gross reveunues of the period March - May 2020) x percentage of difference between revenues and expenses] - number of employees in suspension x 800] - the amount received by the enterprise based on Decision ΓΔΟΥ 94/2.5.2020 as in force."
"How and when will the refund take place?
Enterprises that employed more than 20 employees on June 1st, 2020, may return only 60% of the amount, if they maintain the average number of employees employed on June 1st, 2020, up to June 1st 2021. Moreover only 70% of the amount is refundable, if the company's turnover, one year after its receipt, is reduced by 70% or more compared to the reference turnover or gross revenues provided by par. 10 and 11 of art. 2 of the above Decision. The reference turnover is calculated differently depending on whether the enterprises had positive turnover and maintain single entry or double entry books. The reference gross revenues criterion is used in case of enterprises that are not subject to VAT or are subject but exempt from VAT.

The following are relevant for the first part of the second round of the measure, which expired on 26 June 2020

Based on Art. 3, LA - 30.03.2020, ΓΔΟΥ 131/13.6.2020 and ΓΔΟΥ 138/22.6.2020. To be noted that the conditions and procedures, as well as any other relevant details, will be determined by an additional decision, which shall be issued after the deadline for the filing of applications lapses.  

Applications may be submitted by the above mentioned enterprises, which:

a) were not in difficulty within the meaning of Regulation (EC) No. 651/2014 at 31 December 2019. Such enterprises should not have a prior aid, which has been declared incompatible by the European Commission; or
b) fulfil the conditions laid down in Regulation de minimis (EC) No. 2013/1407, in case they have not yet reached the threshold set in the Regulation for the 2018-2020 three-year period.

Especially, small and very small enterprises, as defined in Annex I of Regulation (EC) 651/2014, may submit an application even if they were in difficulty, subject to further conditions laid down in Decision ΓΔΟΥ 148/3.7.2020.

What should eligible enterprises do? 

Enterprises interested in utilizing the refundable advance incentive, should fill in certain data for the period January to May 2020, as prescribed in decision ΓΔΟΥ 131/13.6.2020, on a special online platform (named myBysinessSupport) until 22 June 2020. To be noted that, it will not be possible to provide any amendments after the initial application is submitted.
For the months of June to December 2020, businesses, regardless of the category of books retained, must fill in their VAT turnover or gross income for each month, until the tenth day of the following month. Said information supplemented by businesses will be verified by the respective VAT and Income Statements when submitted.

To be noted that applying for the above incentive does not create any right or claim to the applicant companies.

The following are relevant for the first round of the measure, which expired on 19 May 2020

Based on Art. 3, LA - 30.03.2020, E.2067/2020, Α.1076/2020, A.1080/2020, A.1091/2020, ΓΔΟΥ 94/3.5.2020 and ΓΔΟΥ 101/2020.

Overview

The minimum amount per business will be between EUR 2,000 and EUR 30,000 depending on the number of employees as at 31 March 2020. Furthermore, the maximum amount will be EUR 350,000 for undertakings employing up to 250 employees or EUR 500,000 for those employing more than 250 employees. Said amounts will be limited to EUR 200,000 (or further to EUR 100,000 in case of applicants operating under the 49.41 Activity Code Number) if the cash advance is received under the de minimis Regulation.

To be noted that, for companies receiving aid under the Provisional Framework, the total amount of aid they have received from any program may not exceed EUR 800,000.

Who is eligible for it?

This measure is addressed to enterprises of all economic sectors, that have their seat or permanent establishment in Greece, and employ at least 1 and a maximum of 500 employees, in order to deal with the specific issues that such enterprises face in terms of accessibility to credit. In detail, to be eligible, enterprises should (depending on the framework they opted for):
a) not be in difficulty within the meaning of Regulation (EC) No. 651/2014 at 31 December 2019. Such undertakings should not have a prior aid, which has been declared incompatible by the European Commission.
b) fulfil the conditions laid down in Regulation No. 1407/2013, in case they have not yet reached the threshold set in the Regulation for the 2018-2020 three-year period.
c) not have been continuously inactive since April 2019, as shown by the data held in the tax register of the Independent Authority for Public Revenue (AADE) or from the submission of VAT returns throughout this period.
d) have submitted income tax and VAT returns for previous periods, as long as they were required to do so.
e) not have submitted credit VAT returns with zero outflows throughout the period from April 2019 until March 2020, in case they have declared the start of their operation in the tax register until 31 March 2019.
f) not have their tax identification number suspended for intra-Community transactions.
g) show a positive turnover at any time from 1 January 2019 to 31 March 2020, as evidenced by VAT or income tax returns.
h) they have a main Activity Code Number on 20 March 2020 which is included in Annex III of Decision ΓΔΟΥ 94/2020 or show a downturn in March revenues of at least 20% compared to the average revenues of the corresponding period in the preceding three years (i.e. 2017 to 2019).
i) not be excluded based on the provisions of par. 1 of article 40 of Law 4488/2017.

The submission of the application does not require businesses to be subject to one of the Activity Code Numbers (ACNs) included in the ministerial decisions issued for the suspension of tax liabilities and the granting of aid to affected companies due to the COVID-19 coronavirus.

Eligibility factors will take into account current tax data and other economic indicators, compared to those of previous periods through an automated mechanism designed by the Ministry of Finance and provided in Decision ΓΔΟΥ 94/2020.

Are there any other obligations for the beneficiaries? 

Beneficiaries should maintain their average number of employees employed as at 31 March 2020 up to 31 October 2020. Furthermore, they should file in due time all documents required and retain them in a special folder for 10 years from the date of payment of the aid.

In case that, following a control by a competent authority, an undertaking is found to have breached the terms and conditions established for benefitting of the measure, exceeded the maximum aid amount or submitted false data, the full amount of the aid will be returned immediately. The amount to be recovered will include the applicable interest, calculated from the date of the granting of aid.

How and when will the refund take place? 

The advance will be refunded to the Greek State, either in total or partially, depending on the viability of each enterprise. The period until 31 December 2020 is a grace period and there is no obligation to any repayment, which will take place in 40 equal monthly installments by applying an extremely low interest rate, equal to the EU reference interest rate plus 109 base points.

Only 70% of the amount is refundable, if the company's turnover, one year after its receipt, is reduced by 70% or more compared to the average revenues of the corresponding period in the preceding three years (i.e. 2017 to 2019). Furthermore, companies that employed more than 20 employees on 31 March 2020, may return only 60% of the amount, if they maintain the average number of employees employed on 31 March 2020, up to 31 March 2021.

What should eligible enterprises do?

Enterprises interested in utilizing the refundable advance incentive, should fill in certain data prescribed in decision A.1076/2020 on a special online platform (named myBysinessSupport) until 19 May 2020. After submitting their application, companies may amend it more than once by the day that the deadline lapses. Companies whose application was rejected may submit a request for re-examination within 5 working days after receiving a relevant digital notification by AADE.
For the months of April to December 2020, businesses, regardless of the category of books retained, must fill in their VAT turnover or gross income for each month, until the tenth day of the following month. Said information supplemented by the business will be verified by the respective VAT and Income Statements when submitted. As a general principle, to be able to benefit from this special measure enterprises are obliged to maintain the same job positions.

To be noted that applying for the above incentive does not create any right or claim to the applicant companies.

Based on ΥΑ 2500/6/7-5-2020, announcements by the Hellenic Development Bank and European Commission's decision C(2020) 2940

Overview of the measure
Following the introduction of the 'COVID-19 Business Guarantee Fund', established as an independent unit within the Hellenic Development Bank (HDB), this new scheme aims to provide guarantees, amounting up to EUR 1 billion in total, on new working capital loans originated by financial intermediaries to support undertakings active in Greece.

State guarantees will cover 80% of the losses incurred on the individual working capital loans to eligible companies and concern new fixed maturity loans that will be granted until 31 December 2020, with a duration up to 5 years. Each loan is covered throughout the 5-year period and until the full and complete repayment of each liability.

A subsidisation of guarantee premiums, up to a total amount of EUR 250 million, will also be available.

Starting from 3 June 2020, interested companies will have to file a relevant application via one of the cooperating Banks until 31 December 2020.

Who is eligible for it?
Beneficiaries of the measure are all undertakings active in all economic sectors in Greece, including the sectors of aquaculture, fishing and agriculture. Specific exemptions include: offshore companies, holding companies, companies in the financial sector, public bodies and their subsidiaries, as well as local authorities and their subsidiaries.

Interested companies among others should be creditworthy, not having been in difficulty as at 31 December 2019, not have loans in arrears longer than three months and not have a prior aid, which has been declared incompatible by the European Commission. Furthermore, companies that have joined previous HDB (formerly ETEAN) schemes and have shown unfavorable transactional behavior in repaying their debts (loan termination or overdue debts for more than 90 days), will be excluded.

What is the maximum capital of new loans covered?
The amount of the initial capital of the loan may not exceed one of the following (whichever is greater):

i) twice the annual wage bill of the beneficiary for 2019. In the case of undertakings created on or after 1 January 2019, the estimated annual wage bill for the first two years in operation will be taken into account; or
ii) 25% of total turnover of the beneficiary in 2019.;or
iii) 10% of the agreed portfolio volume.

Based on documentation and justification of the liquidity needs of the beneficiary, the amount of the loan may be increased to cover the liquidity needs from the moment of granting for the coming 18 months for small and medium enterprises and the self-employed and for the coming 12 months for large enterprises.

Further details for the implementation of the measure are expected to be provided soon.

  Measure Duration Beneficiaries Comments
New Αn extension is provided for post-dated cheques at maturity. (Art.2, LA - 30.03.2020 & Art.7, LA - 22.08.2020) Until 31 October 2020. Businesses operating in the tourism industry and showing a decrease of more than 75% in turnover for the first half of 2020, compared to the respective 2019 period. This measure does not prevent the debtor and the payee from agreeing to direct payment on the originally stated due date. Beneficiaries will also benefit from not having said cheques included in the economic behavior data registers, under conditions.
New State subsidization of a significant part of the monthly installments of mortgage loans pertaining to the first residence. (Articles 71 to 83 - L.4714/2020) For 9 months. Natural persons repaying mortgage loans for their first residence, if they were financially affected, under the specific conditions provided in the Law. Applications may be filed until 30 September 2020. Further details will be determined by a relevant decision.
  Repayment of loan principal for performing business loans will be deferred. (announced by the Hellenic Bank Association) Until 31 December 2020. Businesses that had performing loans as at 31 December 2019. Businesses need to file a request to their banks. Interest payments will not be deferred.
Measure expired Subsidy of the interest cost for performing as at 31 December 2019 loans. (37674/10.4.2020 as amended by 40286/22.4.2020, 44417/6.5.2020 and 63890/22.6.2020) For April, May and June 2020. Possibility to be extended for July and August. Businesses that have been financially affected as per their Activity Code Numbers (ACN), or their operation has been suspended under a state decision, provided that: i) they have less than 250 employees, ii) their annual turnover does not exceed EUR 50 million, and/or iii) their total annual balance sheet does not exceed EUR 43 million. Banks have already announced that repayment of loan principal for performing as at 31 December 2019 loans will be deferred until 30 September 2020. Interested businesses must submit applications between 15 April and 31 August 2020.
Measure expired Repayment of loan principal by individuals will be deferred. (announced by the Hellenic Bank Association) For 3 months. Individuals eligible to receive the financial support of EUR 800. Banks will contact individuals eligible for this measure.
Measure expired Αn extension of 75 days will be provided for post-dated cheques at maturity. (Art.2, LA - 30.03.2020 & A.1099/2020) From 30 March to 31 May 2020. Businesses that have been financially affected as per their Activity Code Numbers (ACN), or their operation has been suspended under a state decision. Also, holders of post-dated cheques for which the suspension applies, if their total value is greater than 20% of their average monthly turnover in the immediately preceding tax year. This measure does not prevent the debtor and the payee from agreeing to direct payment on the originally stated due date.
Measure expired Provision of an extension for post-dated cheques at maturity. (Art.2, LA - 30.03.2020 & Art.38 L.4690/2020 & Art. 47 L.4701/2020 & A.1191/2020) Until 31 July 2020. Businesses operating in the tourism industry and businesses operating in the services sector. This measure does not prevent the debtor and the payee from agreeing to direct payment on the originally stated due date. Further details, including the eligible Activity Code Numbers (ACNs) will be determined by a Ministerial Decision.
Measure expired New loans through the Entrepreneurship Fund of the Hellenic Development Bank with a 100% interest rate subsidy. (Announced by the Hellenic Development Bank) The interest subsidy covers only the loan's first 2 years. Businesses that have been financially affected as per their Activity Code Numbers (ACN), or their operation has been suspended under a state decision. Businesses need to retain the same number of employees as at 19 March 2020 until the loan's first two years lapse. The L.128/1975 levy is not subsidised. Further details can be found in the Hellenic Development Bank's announcement.
Measure expired Suspension of payment of any installments due pertaining to the out of court settlement of Law 4469/2017 and the primary residence protection regime. (Art.5, LA - 30.03.2020) For 3 months. Businesses that have been financially affected as per their Activity Code Numbers (ACN), or their operation has been suspended under a state decision. Also, individuals severely affected. For businesses and individuals not currently considered beneficiaries, such suspension may be granted at their request after a creditor's assessment.
  Measure Duration Beneficiaries Comments
New Payment of 60% of the rent of real estate property used for business purposes / for employees' first residence or as student residence for their dependent members. (Art.3 - L.4722/2020) For September 2020. Businesses for which special and extraordinary measures have been taken to suspend or temporarily ban their operation, or which have been financially affected as per their Activity Code Numbers (ACN), as well as employees of such businesses (or their spouse or the other party of a partnership agreement). ACNs for each month are determined in relevant individual decisions.
New Optional 30% or more reduction of the payment of the rent of real estate property used for business purposes / for employees' first residence or as student residence for their dependent members. (Art.4 - L.4722/2020) As of September and up to December 2020. Businesses for which special and extraordinary measures have been taken to suspend or temporarily ban their operation, or which have been financially affected as per their Activity Code Numbers (ACN), as well as employees of such businesses (or their spouse or the other party of a partnership agreement). An agreement between the lessor and the lessee is required, followed by an electronic declaration to the Independent Authority of Public Revenues (AADE). ACNs for each month are determined in relevant individual decisions.
  Possibility for a touristic enterprise to provide a credit note (of a 18-month duration), instead of refunding its fee, in case of touristic services agreement with a domestic or foreign client (or an agreement with a domestic or a foreign touristic enterprise), the termination of which would normally result in the refund to the client (or the other touristic enterprise) of any amount paid as e.g. advance payment, guarantee, partial or full payment, etc. for the performance of the agreement. (Art. 70 and 71 of LA 13.04.2020, as amended by Art. 83 - L.4722/2020) For any touristic services agreement with a domestic or foreign client, or any agreement with a domestic or foreign touristic enterprise, which was or will be terminated between 25 February 2020 and 31 August 2020. Touristic enterprises, as determined in par. 1 of Art. 1 of L. 4276/2014 (i.e. touristic accommodation establishments (e.g. hotels), special tourist infrastructure facilities, tourist offices, car rental offices, rental enterprises of motorcycles, three-wheeled and four-wheeled vehicles over 50 cc., tourist enterprises for road transport (T.E.O.M.), ship charter broker agencies, and passenger cars for public use without a meter (limousines) with driver). The touristic enterprise should notify the client (or the other touristic enterprise) about the offer of the credit note within certain deadline. Non-observance of this deadline, or lapse of the above 18-month period without execution of a new touristic service agreement (in case of a client) or a new agreement (in case the counterparty is a touristic enterprise) based on the credit note, should result in the refund to the client (or the touristic enterprise) of the amount corresponding to the value of the credit note. The present measure applies mandatorily to any agreements governed either by Greek or foreign law, to the extent that the relevant rights are provided in EU law. The credit notes can be transferred from their recipient to a third natural or legal person at no additional cost.
  Provision of extraordinary financial support to specific touristic accommodation establishments of constant operation. (Art. 72 of LA 13.04.2020) For the time period during which the operation of these touristic accommodation establishments has been considered necessary for the sake of public interest, by exception of the temporary prohibition of operation imposed by the Ministerial Decision Δ1α/Γ.Π.οικ.20035 /22.3.2020 (Β' 897). Touristic accommodation establishments enumerated in the Table of Article 2 of the Decision no. 5052/24.3.2020 (Β' 1018) of the Ministry of Tourism. Relevant Decisions of the Ministries of Finance and Tourism are expected to be issued promptly, which will regulate the terms of calculation and payment of this financial support and any other relevant details. The amount of the financial support to a touristic accommodation establishment is determined as a percentage of the difference between turnover of April 2019 and turnover of April 2020.
  Setting of a maximum profit margin. (Art. 21, LA 20.03.2020) Until 20 September 2020. Businesses selling products or providing services needed for the health, nutrition, transportation and security of consumers. The maximum profit margin is equal to that attained on 1 February
  Requisition, with reasonable compensation, of movable and non-movable items to combat the spread of coronavirus. (Art. 6, LA - 14.03.2020 & Art.61 par.2 - L.4722/2020) Until 31 December 2020   The details necessary for the implementation of the provision will be determined by a new decision.
  Temporary close down of operations of private sector businesses. (Δ1α/ΓΠ.οικ.19024/2020 & Δ1α/ΓΠ.οικ. 21268/2020 as amended by Δ1α/Γ.Π.οικ.22821/2020 & Δ1α/ΓΠ.οικ.27813/2020 & ΔΙα/ΓΠ.οικ. 29110/9.5.2020 & Δ1α/ΓΠ.οικ. 30608/16.5.2020 & Δ1α/ΓΠ.οικ. 32008/23.5.2020, Δ1α/ΓΠ.οικ. 33464/30.5.2020 & Δ1α/ΓΠ.οικ. 34439/3.6.2020 & Δ1α/ΓΠ.οικ.36810/13.6.2020 & Δ1α/ΓΠ.οικ. 37670/16.6.2020 & Δ1α/ΓΠ.οικ. 40380/26.6.2020 & Δ1α/ΓΠ.οικ. 44074/11.7.2020 & Δ1α/ΓΠ.οικ.47419/25.7.2020 & Δ1α/Γ.Π.οικ.52831/27.8.2020 & Δ1α/Γ.Π.οικ.56344/14.9.2020) Initially, from 18 March 2020 to 31 March 2020. Extension provided for most cases until 10 May 2020 and in some cases until 17, 24, 31 May, 14, 28 June, 12, 26 July, 31 August,15 or 30 September 2020. Among others, all retail stores. The activities covered by the temporary close down are set out in detail in each decision. Businesses that operate via e-commerce, may continue to do so.
Measure expired Payment of 60% of the rent of real estate property used for business purposes / for employees' first residence or as student residence for their dependent members. (Art.15 - L.4690/2020 & Α.1135/2020 as amended by A.1146/2020 & Α.1164/2020 as amended by A.1170/2020) For June, July and August 2020. Businesses for which special and extraordinary measures have been taken to suspend or temporarily ban their operation, or which have been financially affected as per their Activity Code Numbers (ACN), as well as employees of such businesses (or their spouse or the other party of a partnership agreement). ACNs for each month are determined in relevant individual decisions.
Measure expired Payment of 60% of the rent of real estate property used for business purposes / for employees' first residence or as student residence for their dependent members. (Art. 4 L. 4690/2020) For May 2020. Businesses for which special and extraordinary measures have been taken to suspend or temporarily ban their operation, or which have been financially affected as per their Activity Code Numbers (ACN), as well as employees of such businesses (or their spouse or the other party of a partnership agreement). For financial leases, the measure consists of extending the repayment period for the remaining 40%, to up to twelve monthly installments for real estate leasing contracts and up to six monthly installments for leasing contracts of movable assets, through restructuring of the leasing agreements entered into by financial leasing companies.
Measure expired Ban on short selling or other similar transactions on listed shares. (1/874/17.03.2020 & 6/877/24.042020) From 18 March 2020 to 18 May 2020. Shares listed on the Athens Stock Exchange.  
Measure expired Payment of 60% of the rent of real estate property used for business purposes / employees' first residence. (art.46 L.4683/2020) For April 2020. Businesses that have been financially affected as per their Activity Code Numbers (ACN) and the employees of such businesses whose employment contract was suspended. The provision covers also cases of movable and immovable assets leased, under a leasing agreement. Stamp duty and VAT, where applicable, will be recalculated to the amount of the partial payment. Further details to be determined by a new decision.
Measure expired Payment of 60% of the rent of real estate property used for business purposes / employees' first residence. (Art. 2, LA - 20.03.2020 as amended by Art. 11, LA - 30.03.2020 & 13031/Δ1.4551 & 13272/Δ1.4607/2020 & 13564/Δ1.4770/30.3.2020 & 14638/Δ1.4991/9.4.2020 & 17239/Δ1.5936/2020) For March and April 2020. Businesses for which special and extraordinary measures have been taken to suspend or temporarily ban their operation, as well as employees of such businesses. The provision covers also cases of movable and immovable assets leased, under a leasing agreement. Stamp duty and VAT, where applicable, will be recalculated to the amount of the partial payment.
Measure expired Temporary close down of operations of seasonal tourist accommodations. (18152/2020 & 27529/2020 & Δ1α/ΓΠ.οικ. 33463/30.5.2020) From 15 March 2020 (or 23 March 2020 for those already operating) to 15 June 2020. All main and non-main seasonal tourist accommodations.  
Measure expired Temporary close down of all hotel operations. (Δ1α/ΓΠ.οικ. 20035 & 27530/2020 & Δ1α/ΓΠ.οικ.33462/30.5.2020) From 23 March 2020 (or 26 March 2020 for specific cases) to15 June 2020. All hotels. Specific exceptions apply as detailed in the decision Δ1α/ΓΠ.οικ. 20035.
  Measure Duration Beneficiaries Comments
New Exclusively for the year 2020 the deadline for holding the General Meeting of Shareholders / Partners is extended for 50 calendar days. (Art. 61 par.3 - L.4722/2020) Until 30 October 2020. General measure for S.A.s, Private Companies (IKE) and Limited Liability Companies.  
  The operation of the "Central Ultimate Beneficial Owners Register" information system is suspended. (Art.12, LA - 30.03.2020 & 66780 ΕΞ 2020/29.6.2020) Until 31 October 2020. General measure for all legal entities. Deadlines for filing of information in said register are suspended accordingly. A suspension has initially been provided until 30 June 2020.
  Extension of the deadline for submission of information and nil reports regarding the year 2020 by the Greek Financial Institutions in the context of the application of Law 4493/2017. (A.1155/2020) Until 18 September 2020. Greek financial institutions.  
  Extension of the deadline for submission of information and nil reports regarding the year 2019 by the Greek Financial Institutions in the context of the application of Law 4493/2017. (A.1109/2020) Until 30 September 2020. Greek financial institutions.  
  Possibility for a selected bidder to be awarded and sign a public contract, by only submitting (at a first stage) a solemn declaration, in case of temporary lack of possibility for the issuance of the appropriate qualification documents due to the coronavirus measures. (Art. 41, LA - 13.04.2020) Until 13 October 2020. General measure.  
  Issues regarding procedures required for the facilitation of imports and exports. (E.2033/2020 as amended by Ε.2119/2020) For as long as required. All importers and exporters. Almost every procedure will be facilitated electronically via the ICISnet system.
  Simplification of the process for accepting donations of all kinds of hospital equipment by the Ministry of Health. (Art. 8, LA - 14.03.2020) For a period of up to 6 months.   Equipment falling within the meaning of the donations referred to in that provision is indicatively defined in Art. 8 par. 2 of LA - 14.03.2020).
  Amendment of the process regarding the issuance of certificates and other administrative documents, as well as suspension of payment of any duties, fees etc. potentially required for their issuance. (Art. 32, LA - 20.03.2020) Until 20 September 2020. General measure. For the implementation of this measure, a joint decision by the Minister of Digital Governance and each competent Minister, is required.
  Limitation or expansion of the opening hours of public authorities, up to 50%, or full restriction of supporting the public in person. (Art. 38, LA - 20.03.2020) To be determined by each decision. General measure. For the implementation of this measure, a decision by the competent Minister or of the competent administrative body, is required, which (decision) is uploaded in “DIAVGEIA” (not in the Government Gazette).
  Suspension of deadlines regarding the filing of applications/ administrative appeals before the Public Administration. (Art. 38 par. 5, LA - 20.03.2020 & ΔΙΔΑΔ/Φ.64 /340/οικ.9911/11.5.2020) Until 12 June 2020. General measure. By means of a Ministerial decision, the deadline may be shortened or expanded, but in any case, the ultimate deadline may not be extended beyond 31 December 2020.
  Issues regarding public procurement contracts (e.g. postponement of initiation of public tenders, expansion of deadlines regarding the submission of application, etc.). (Art. 60, LA - 20.03.2020 & 35839/2020) Until 20 September 2020. General measure.  
  Possibility of execution of electronic solemn declarations and electronic proxies. (Art. 27 and 28, LA - 20.03.2020) - General measure. For the implementation of this measure, a decision by the Minister of Digital Governance is required.
  The convocation of a Meeting of Shareholders/Partners of any legal form of companies may be performed through teleconference. Same also applies to BoD meetings. (Art. 33, LA - 20.03.2020 as amended by art. 42, LA - 30.03.2020 & art.4, L.4702/2020, art.23, L.4712/2020). - General measure for all legal entities. All necessary information for the participation in the Meeting should be included in the relevant invitation. Members' signatures may be replaced by emails or other electronic means.
Measure expired Suspension of certain procedural deadlines pertaining to the out of court settlement of Law 4469/2017 and the primary residence protection regime of Law 4605/2019. (art.5, LA - 30.03.2020) For 3 months. General measure. Beneficiaries must proceed to timely submission of the relevant applications according to each Law.
Measure expired Suspension of the deadline for the filing of administrative appeals, expiring or expired between 11 March and 31 May 2020. (art.6, LA - 30.03.2020) For 60 days. General measure.  
Measure expired Suspension of the deadline for the issuance of administrative appeals' decisions by the Dispute Resolution Directorate, expiring or expired between 20 March and 31 May 2020. (art.6, LA - 30.03.2020) For 60 days. General measure.  
Measure expired Suspension of the deadline for tax administration's statute of limitation period to issue tax assessment acts or penalties, expiring or expired between 30 March and 31 May 2020. (art.6, LA - 30.03.2020) Until 31 July 2020. General measure.  
Measure expired Suspension of issuance of preliminary or final tax assessment acts and penalties by the tax authorities. (art.6, LA - 30.03.2020 & Α.1081/2020) Until 10 April 2020. General measure.  
Measure expired Suspension of the deadline for taxpayers to submit views or objections on preliminary tax assessment acts and penalties. (art.6, LA - 30.03.2020 & Α.1081/2020) Until 10 April 2020. General measure. This measure covers also deadlines that have not expired as at 11 March 2020.
Measure expired Extension of the deadline for the publication of annual financial reports with a year ending on 31 December 2019. (Art. 8, LA - 30.03.2020) Until 30 June 2020. Companies with listed shares on the Athens Stock Exchange.

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