- The lessee of a business lease to establish a business which is based or has a branch in the Greek Territory and for which special and extraordinary measures have been taken regarding the suspension or temporary prohibition of operation for preventive or repressive reasons related to the COVID-19 coronavirus or which is financially affected due to the spread of the COVID-19 coronavirus and belongs to specific business sectors, i.e. a business which on January 4, 2021 has an active, main Activity Code Number (KAD) or has an active secondary activity CPA on January 4, 2021 to which the largest gross income corresponds based on the initial income tax return of the tax year 2019, one of the CPAs included in the TABLE of the Appendix, which is also an integral part of this, is exempt from the obligation to pay the total rent for the month of July 2021, in derogation of the written provisions on leases, in accordance with the provisions of the second and third paragraphs of par. 1 of the second article of the Legislative Content Act of 20-3-2020 (A’ 68) , as applicable.
For the application of this, a branch is defined as any professional establishment outside the headquarters of the company, in which production or trading activity takes place [TAXIS Registry subsystem installation code (10) – branch].
- For the application of the provisions in the previous paragraph, the Activity Code Numbers (KAD) are obtained, as they have been modified in the AADE Tax Register until February 9, 2021.
- Especially for businesses that were not active on January 4, 2021, for the implementation of the provisions set out in paragraph 1 hereof, the main KAD is taken into account on their start date from January 4, 2021 until the publication of this one. In the event that the company declared a branch opening date after January 4, 2021, the branch’s active KAD principal at the opening of the branch from January 4, 2021 and up until the publication of this decision is taken into account.
- This decision valid from its publication in the Government Gazette.
APPENDIX: ACTIVITY NUMBER CODES
Table of Activity Number Codes (CAID) of the branches for the mandatory exemption from the obligation to pay the total rent for the month of July 2021. In the case of a four-digit CAID, all five-digit, six-digit and eight-digit subcategories are included, in the case of a five-digit VAT number, all six-digit and eight-digit subcategories are included, etc.
56.30.10.08 Services provided by a cafe with access to the internet (internet -cafe)
59.13.11.02 Motion picture exploitation services
59.14 Motion picture projection activities
61.90.10.07 Internet access services for the public (in places where food or drink is not provided)
77.39.19.03 Exhibition equipment rental services
79.90.32 Reservation services for convention centers and exhibition spaces
82.30 Organization of conferences and trade exhibitions
85.51 Sports and recreational training
85.52 Cultural education
86.90.13.02 Masseuse services
86.90.19.03 Alternative therapy services
88.10.11 Visiting and support services for the elderly
90.01 Performing arts
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90.02 Support activities for the performing arts
90.03.11.04 Orchestrator services
90.03.11.07 Musician services
90.03.11.17 Choreographer services
90.03.11.18 Choir services
90.04 Operation of theaters and related activities
92.00 Games of chance and betting excluding services of operation of gaming machines (with coin acceptors) (92.00.12.02), services of lotteries, games with numbers and bingo (92.00.13), online services of games of chance connection (92.00.14), other gaming services (92.00.19), on-line betting services (92.00.21) and PRE-PO, “Let’s BET” and horse racing services (92.00.29.01)
93.11 Operation of sports facilities
93.12 Activities of sports groups
93.13 Fitness facilities
93.19 Other sports activities, excluding services related to the training of companion animals , for hunting and related activities (93.19.13.03)
93.21 Amusement park and other theme park activities
93.29 Other amusement and entertainment activities, with the exception of services of operating sea baths (93.29.11.02), operating services of sea toys (water bikes, canoes and similar recreational items) (93.29.11.04) and rental services of umbrellas or seats beaches (93.29.11.05).
94.99.16 Services provided by cultural and recreational associations
96.04 Activities related to physical well-being, excluding dietetic services (96.04.10.01), dietetic unit services (96.04.10.02) and personal hygiene and body care services (96.04.10.06).
