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: 03 July 2020

  Measure Duration Beneficiaries Comments
New 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.
New 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.
New 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.  
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.
  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.  
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.
  Suspension of payment of certified tax liabilities and installments, expiring within June 2020. (Art. 2, LA - 11.03.2020 & Α.1147/2020) Until 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, as determined in June.  
  Reduction of the advance tax payment for 2021, which is required to be paid in 2020. (Government announcement) One-off measure. Businesses showing a loss of turnover in March, April and May, which in total will exceed a predetermined percentage. The percentage will be determined in July, based on the turnover data that the companies will have submitted for the previous period.
  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.  
  Super-deduction of scientific and technological research expenses is increased from 30% to 100%. (Government announcement) For expenses incurred from 1 September 2020. General measure.  
  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.
  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) Until 30 September 2020. Businesses that have been financially affected as per their Activity Code Numbers (ACN).  
  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) Until 30 September 2020. Businesses that have been financially affected as per their Activity Code Numbers (ACN).  
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.
  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) The extension may not exceed 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.
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.
  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) Until 31 July 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, the measure applies to importations made from 30 January 2020 onwards.
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.
  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.
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.  
  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.
  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) Until 31 August 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. 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.  
  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) Until 31 August 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.  
Measure expired 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) Until 30 June 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.
  Measure Duration Beneficiaries Comments
New 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. 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 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.
New 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) 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.
New Suspension of payment of certified tax liabilities and installments, expiring within June 2020. (Art.14 - L.4690/2020 & Α.1148/2020 & Α.1149/2020) Until 31 October 2020. Employees whose contracts are temporarily suspended. Also, natural persons - owners who lease their property to affected businesses and their employees.  
  Provision of incentives in the form of tax deductions on the amount invested. (Government announcement) To be determined. Individuals who contribute investment funds to start-ups (angel investors).  
  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. 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.
  Extension of deadlines for the payment of tax liabilities and suspension of payment of certified tax liabilities and installments, that expired or will expire 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.1108/2020, Α.1105/2018 & Art. 14 L.4690/2020) Until 30 September 2020. 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.  
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. 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%.  
  Suspension of payment of certified tax liabilities and installments that expired between 1 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)
Until 31 August 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.  
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. 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 deadline for the submission of FY19 income tax returns. (A.1156/2020) Until 29 July 2020. All individuals and all businesses having a December 31 fiscal year-end date.  
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.  
  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 submission of withholding income tax return for commercial ship crews. (Α.1069/2020) Until 10 April 2020. All shipping companies.  
  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 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.
  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.
  Extension of the deadline for the submission of a property correction statement. (Art. 10 par. 4, LA - 11.03.2020) By 30 June 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 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.
  Measure Duration Beneficiaries Comments
New 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).  
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.
  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) Up to 31 July 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.
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.
  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  
New 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) 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 upont 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.

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.
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 .
  Support measures regarding seasonal employees (art. 32, of the Law 4690/20, οικ. 23102/477/12.6.2020) 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.

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.
  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.
  Extension of suspension of employee's contracts (art. 37, of the Law 4890/2020, οικ. 23102/477/12.6.2020) June & July 2020 Businesses in the tourism, transport, culture,sports, food and beverage sectors and their employees. Businesses in the tourism, transport, culture and sports sectors which are considered as affected based upon their ACN number, may suspend the employment contracts of their employees for up to 30 days (consecutively) and in any case up to 31, July 2020. Employers may apply the measure of the suspension gradually and for a different number of employees, up to the percentage of 100% of them, per statement submitted to the ERGANI.

Businesses on the food & beverage sector may suspend the employment contracts of their employees for up to 30 days (consecutively) and in any case up to 30, June 2020. Employers may apply the measure of the suspension gradually and for a different number of employees, up to the percentage of 100% of them, per statement submitted to the ERGANI.

The employees of such business are entitled to the exceptional state benefit of 534 EUR depending on the days of suspension. The above businesses are not allowed to terminate employee's contracts for as long as they apply such measures and for 30 days after the expiration of the suspension.
  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.

  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.
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 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.
  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.
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.
  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).
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
  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.
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) From 17 March to 30 April 2020. Freelancers, self-employed and individual business owners who employee 0-20 employees. 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.
  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
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.  
  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.  
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 10-7-2020 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.

  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.  
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.  
  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.
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.
  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.
  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.  
  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)
Until 15 July 2020.
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.

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 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 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.

Who is eligible for it?
This measure is addressed to enterprises of all legal forms, that have their seat or permanent establishment in Greece, with the exception of:
a) individual enterprises not having a tax cash register that did not employ any employees on 1 June 2020;
b) enterprises employing more than 1,000 dependent employees on 1 June 2020;
c) enterprises that 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.

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.

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 No. 1407/2013, 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 138/22.6.2020.

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.

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.

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 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) 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.
New State subsidization of a significant part of the monthly installments of mortgage loans pertaining to the first residence. (Government announcement) For a certain period of time that will be determined. Natural persons repaying mortgage loans for their first residence, if they were financially affected.  
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.
  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 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.
  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.
  Repayment of loan principal for performing business loans will be deferred. (announced by the Hellenic Bank Association) Until 30 September 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.
  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 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.15 - L.4690/2020 & Α.1135/2020 as amended by A.1146/2020) 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.  
  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) 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 30 September 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.
  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.
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.
  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
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.
  Requisition, with reasonable compensation, of movable and non-movable items to combat the spread of coronavirus. (Art. 6, LA - 14.03.2020) For a period of up to 6 months.   The details necessary for the implementation of the provision will be determined by a new decision.
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) to 15 June 2020. All hotels. Specific exceptions apply as detailed in the decision Δ1α/ΓΠ.οικ. 20035.
  Temporary close down of operations of private sector businesses. (Δ1α/ΓΠ.οικ.19024/2020 & Δ1α/ΓΠ.οικ. 21268 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) 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 or 28 June 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.
  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) 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 or 12 July 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 Duration Beneficiaries Comments
New 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.
New 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.  
  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 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.
  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.  
  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.  
  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 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.  
  Issues regarding procedures required for the facilitation of imports and exports. (E.2033/2020) 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.
Measure expired 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) Until 30 June 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.
  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.

Contact us

Vassilis Vizas

Partner, Head of Legal, PwC Greece

Tel: +30 210 6874019

Voula Marousaki

Tax Director, PwC Greece

Tel: +30 210 6874027

Artemis Karathanassi

Senior Manager , PwC Greece

Tel: +30 21 0687 4567

Athanasios Zontanos

Tax Manager , PwC Greece

Tel: +30 21 0811 4106

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