The decision states in detail
- 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 CAD of a secondary activity on January 4, 2021 to which corresponds the largest gross income based on the initial income tax return of the tax year 2019, one of the CAD included in the TABLE of the Appendix, is exempted from the obligation to pay the total rent for the month May 2021, by way of derogation from 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 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 and up to 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.
For the application of this, a branch is defined as any professional establishment outside the company’s headquarters, in which a production or trading activity is carried out [TAXIS Register subsystem establishment code (10) – branch].
APPENDIX OF ACTIVITY NUMBER CODES
TABLE . 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 May 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.
01.49.19.02 Breeding of fur-bearing animals (foxes, minks, beavers, chinchillas and others)
p>01.49.3 Production of raw furskins and various raw sheepskins and skins
14.20 Manufacture of fur goods
15.11 Treatment and tanning of leather treatment and dyeing of furs
33.16 Repair and maintenance of aircraft and spacecraft
46.42.11.27 Wholesale trade of tanned or treated furskins
46.42.11.40 Wholesale trade of semi-finished furs
46.42.11.29 Wholesale trade of clothing, clothing accessories and other articles of fur (except headgear)
46.42.11.58 Wholesale of fur scraps
46.90.10.06 Wholesale of miscellaneous tourist and other similar folk art items
47.19 Other retail trade in non-specialized stores, except Operation of convenience stores in general (47.19.10.01) and Operation of kiosks (47.19.10.02)
47.41 Retail sale of computers, computer peripherals and of software in specialized stores
47.42 Retail trade of telecommunications equipment in specialized stores
47.43 Retail trade of audio and video equipment in specialized stores
47.51 Retail trade of textile products in specialized stores shops
47.52 Retail sale of hardware, paints and glassware in specialized stores
47.53 Retail sale of carpets, rugs and floor and wall coverings in specialized stores
47.54 Retail trade of electrical household appliances in specialized stores, with the exception of the retail trade of plugs, sockets and other devices for interrupting or protecting electrical circuits not elsewhere classified [n.e.c.] (KAD 47.54.54.07) and the retail trade of electric heating resistors (KAD 47.54.54.12)
47.59 Retail trade of furniture, lighting and other household goods in specialized stores, with the exception of retail trade of other electric lamps and lighting accessories (KAD 47.59.56.01) and retail trade of incandescent lamps n.e.c. (KAD 47.59.56.07)
47.61 Retail trade of books in specialized stores
47.62.63 Retail trade of stationery, excluding the retail trade of inks, with refilling of printer cartridges (KAD 47.62.63.18)
47.63 Retail trade of music and video recordings in specialized stores
47.64 Retail trade of sports equipment in specialized stores
47.65 Retail trade of games of all kinds in specialized stores
47.71 Retail sale of clothing in specialized stores
47.72 Retail sale of footwear and leather goods in specialized stores
47.75 Retail sale of cosmetics and beauty products in specialized stores , except Retail sale of toilet paper, tissue, facial tissues and towels, table napkins and napkins, of paper (47.75.76.19)
47.76 Retail sale of flowers, plants, seeds, fertilizers, pet and related animal feed in specialized stores, except Retail sale of dried leguminous vegetables, peeled, for sowing (47.76.77.02), Retail sale of agricultural seeds in small packages (47.76.77.04), Retail sale of seedlings and plants (except ornamental plants) (47.76.77.05) , Retail trade of oilseeds n.e.c. (47.76.77.06), Retail sale of live plants, tubers, bulbs and roots, cuttings and offshoots, mushroom mycelium (47.76.77.07), Retail sale of seed corn (47.76.77.08), Retail sale of ceramic articles used in agriculture and for the transport or packaging of goods (47.76.77.09), Retail trade of flower and fruit seeds (47.76.77.13), Retail trade of sugar beet seeds and forage plant seeds (47.76.77.14), Retail trade of sunflower, sesame, cardamom, canola, canola seeds and mustard, for sowing (47.76.77.15), Retail trade of vegetable seeds (47.76.77.16), Retail trade of potato seeds (47.76.77.17), Retail trade of fresh plants used mainly in perfumery, medicine or the production of insecticides, fungicides or for similar purposes (47.76.77.18), Retail sale of natural Christmas trees (47.76.77.19), Retail sale of plant materials n.e.c. for knitting, stuffing, batting, dyeing or tanning, vegetable products n.e.c. (47.76.77.20), Retail sale of fertilizers and agrochemicals (47.76.78), Retail sale of pets and pet food (47.76.79)
47.77 Retail sale of watches and jewelery in specialized stores
47.78 Other retail sale of new goods in specialized stores, except Retail sale of cleaning supplies (47.78.84), Retail sale of household fuel oil, gas, coal and wood (47.78.85), Retail sale of wigs and hairpieces (47.78.86.24), Retail trade of raw agricultural products n.e.c. (47.78.87), Retail trade of machinery and equipment n.e.c. (47.78.88). of coal and wood except in shops, street stalls or markets (47.99.85)
49.31 Urban and suburban land transport of passengers
49.39 Other land transport of passengers n.e.c.
50.10 Sea and coastal transport of passengers
50.30 Inland water transport of passengers
51.10 Air transport of passengers
51.21 Air transport of goods
52.21.29.02 Bus driver services (non-operator)
52.21.29.03 Urban land transport ticket sales services by third parties, retail
52.21.29.04 Urban land transport ticket sales services of means by others, wholesale
52.21.29.05 Intercity land transport ticket sales services by others
52.22 Activities related to water transport
52.23 Activities related to air transport
55.10 Hotels and similar accommodation
55.20 Holiday accommodation and other short-stay accommodation
55.30 Camp sites, facilities for recreational vehicles and trailers
55.90.13 Sleeping carriage services and sleeping services in other means of transport
55.90.19 Other accommodation services n.e.c.
56.10 Restaurant and mobile catering service activities
56.21 Catering service activities for events
56.29 Other catering services, excluding Meal services provided by military canteens (56.29.20.01)
56.30 Beverage supply activities
59.13.11.02 Motion picture exploitation services
59.14 Motion picture projection activities
61.90.10.07 Internet public access services (in areas where food or beverages are not provided)
74.20 Photography activities
74.30 Translation and interpretation activities
77.11 Renting and leasing of cars and light motor vehicles
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77.21 Rental and leasing of leisure and sporting goods, with the exception of bicycle rental services (KAD 77.21.10.08) and sports equipment rental services (golf clubs, rackets, etc.) (KAD 77.21.10.09)
77.22 Rental of video cassettes and discs
77.29 Rental and leasing of other articles of personal or household use, except Rental services of medical equipment (crutches, etc.) or paramedical equipment (77.29.19.02)
77.34 Rental and leasing of water transport equipment
77.35 Rental and leasing of air transport equipment
77.39.13 Rental and leasing services of motorcycles and caravans
77.39.19.03 Exhibition equipment rental services
79.11 Travel agency activities
79.12 Travel agency activities
79.90.32 Convention and exhibition center reservation services venues
79.90.39 Reservation services for event tickets, entertainment and leisure services and other reservation services n.e.c.
82.30 Organization of conferences and trade exhibitions
85.10 Pre-school education
85.51 Sports and recreational education
85.52 Cultural education
85.53 Activities of amateur driving schools
85.59 Other education n.d.c.a.
86.90.13.02 Masseur services
86.90.19.03 Alternative therapy services
88.10.11 Visiting and provision services support for the elderly
88.10.12 Services of day care centers for the elderly
88.91 Activities of nurseries and kindergartens with the exception of day care services for children and young people with disabilities (KAD 88.91.12) and home care services for small children (KAD 88.91.13.03)
90.01 Performing arts
90.02 Supporting 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
91.01 Activities of libraries and archives
91.02 Activities of museums
91.03 Operation of historical sites and buildings and similar visitor attractions
91.04 Activities of botanical and zoological gardens and natural habitats
92.00 Gambling and betting except on-line gambling services (92.00.14), on-line betting services connection (92.00.21)
93.11 Operation of sports facilities in terms of their indoor areas and in terms of team sports areas
93.12 Activities of sports groups
93.13 Facilities gymnastics
93.19 Other sporting activities, excluding services related to the training of pets Pets, for hunting and related activities (93.19.13.03)
93.21 Activities of amusement parks and other theme parks
93.29 Other amusement and entertainment activities
94.99.16 Services provided by cultural and recreational associations
96.02.13.01 Aromatherapy esthetician services
96.02.13.02 Face and body aesthetic laboratory services (beauty institute)
96.02.13.03 Make-up artist services
96.02.19 Other beautification services
96.02. 20 Human hair disposal services, unprocessed
96.04 Activities related to physical well-being
96.09.11.03 Pet transport services
96.09.11.04 Pet accommodation services
96.09.19.06 Dating or matchmaking services
96.09.19.08 Shoe polishing services
96.09.19.09 Tattoo services
96.09.19.12 Prostitute services
96.09.19.16 Services of decorating churches, halls, etc. (for weddings, baptisms, funerals and other events)
96.09.19.17 Body piercing services
Shops and businesses of all kinds that operate within hotel units, hotel complexes and of the territory’s airports, as well as the duty-free stores throughout the territory.
Retail stores that operate with cooperation agreements of all retail stores of the “shop-in-a-shop” type (shops-in-a-shop), located in outlet stores, shopping centers or discount villages, excluding supermarkets and pharmacies provided that they have an independent entrance for consumers.
