{"id":3521,"date":"2021-07-02T10:21:11","date_gmt":"2021-07-02T07:21:11","guid":{"rendered":"https:\/\/eniath.gr\/meiosi-enoikion-oi-kad-plittomenon-epicheiriseon-gia-ton-mina-iounio-2021\/"},"modified":"2024-11-06T15:42:38","modified_gmt":"2024-11-06T13:42:38","slug":"meiosi-enoikion-oi-kad-plittomenon-epicheiriseon-gia-ton-mina-iounio-2021","status":"publish","type":"post","link":"https:\/\/eniath.gr\/en\/meiosi-enoikion-oi-kad-plittomenon-epicheiriseon-gia-ton-mina-iounio-2021\/","title":{"rendered":"REDUCTION OF RENTS: THE CADS OF CLOSED BUSINESSES FOR THE MONTH OF JUNE 2021!"},"content":{"rendered":"
    \n
  1. 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 appearance and spread of the COVID-19 coronavirus, i.e. a business which:<\/li>\n<\/ol>\n

    a) has an active, main Activity Code Number (CAN) on January 4, 2021 or has an active secondary activity CAN on January 4, 2021 to which corresponds the largest gross income based on the initial income tax return of tax year 2019 at least one of the KAD included in TABLES A’ and B’ of the Annex, which is an integral part of the present, is exempted from the obligation to pay the total rent -TABLE A’- or 40% of the total rent -TABLE B’- for the month of June 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. In the event that the KAD of a business, as defined in the previous paragraph, are included in both TABLES A’ and B’ of the Annex, the most favorable for the lessee, the regime of TABLE A’, i.e. that of the exemption from the payment of the rent, shall be applied, <\/p>\n

    b) has an active, main Activity Code Number (ACN) on January 4, 2021 or has an active secondary activity ACN on January 4, 2021 to which the highest gross revenue corresponds based on the initial income tax return of the tax year 2019, one of the CAs included in TABLE B of the Annex and at the same time has an active main CA of a branch\/branches on January 4, 2021, which is included in TABLE A of the Annex, is exempt from the obligation to pay the total rent, 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.<\/p>\n

    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 takes place [TAXIS Registry subsystem establishment code (10) – branch ].<\/p>\n

      \n
    1. 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 Registry until February 9, 2021.<\/li>\n
    2. Especially for businesses that were not active on January 4, 2021, for the application of the provisions set out in par. 1 hereof, the main KAD is taken into account on their start date from January 4, 2021 and 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.<\/li>\n
    3. This decision valid from its publication in the Government Gazette.<\/li>\n<\/ol>\n

      \n

      APPENDIX ACTIVITY NUMBER CODES<\/strong><\/p>\n

      TABLE A.<\/strong><\/p>\n

      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 June 2021.<\/p>\n

      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.<\/p>\n

      47.78.89.04 Retail trade various tourist and other similar types of folk art<\/p>\n

      49.31 Urban and suburban land passenger transport<\/p>\n

      49.39 Other land transport of passengers n.e.c.<\/p>\n

      50.10 Maritime and coastal passenger transport<\/p>\n

      50.30 Inland water transport of passengers<\/p>\n

      51.10 Air transport of passengers<\/p>\n

      51.21 Air transport of goods<\/p>\n

      52.21.29.02 Bus driver services (non-operator)<\/p>\n

      52.21.29.03 City ticket sales services of land transport by third parties, retail<\/p>\n

      52.21.29.04 Urban land transport ticket sales services by others, wholesale<\/p>\n

      52.21.29.05 Services of sale of tickets for long-distance land transport by third parties<\/p>\n

      52.22 Activities related to water transport<\/p>\n

      52.23 Activities related to air transport<\/p>\n

      55.10 Hotels and similar accommodation<\/p>\n

      55.20 Holiday and other short-stay accommodation<\/p>\n

      55.30 Camp sites, facilities for recreational vehicles and trailers<\/p>\n

      55.90.13 Sleeping carriage services and sleeping services in other means of transport<\/p>\n

      55.90.19 Other accommodation services n.e.s. .etc.<\/p>\n

      56.10 Restaurant and mobile catering service activities<\/p>\n

      56.21 Service activities catering for events<\/p>\n

      56.29 Other catering services, excluding Meal services provided by military canteens (56.29.20.01)<\/p>\n

      56.30 Beverage supply activities<\/p>\n

      59.13.11.02 Motion picture exploitation services<\/p>\n

      59.14 Motion picture projection activities<\/p>\n

      61.90.10.07 Internet access services for the public (in premises where food or beverages are not provided)<\/p>\n

      74.20 Photographic activities<\/p>\n

      74.30 Translation and interpretation activities<\/p>\n

      77.11 Renting and leasing of cars and light motor vehicles<\/p>\n

      77.21 Renting and leasing of leisure and sports 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)<\/p>\n

      77.29 Renting and leasing of other items of personal or household use, except Rental services of medical equipment (crutches etc.) or paramedical equipment (77.29.19.02)<\/p>\n

      77.34 Rental and leasing of water transport equipment<\/p>\n

      77.35 Rental and leasing of air transport equipment<\/p>\n

      77.39.13 Rental and leasing services of motorcycles and caravans<\/p>\n

      77.39.19.03 Exhibition equipment rental services<\/p>\n

      79.11 Travel agency activities<\/p>\n

      79.12 Activities of organized travel agencies<\/p>\n

      79.90.32 Reservation services for convention centers and exhibition spaces<\/p>\n

      79.90.39 Reservation services for event tickets, entertainment and leisure services and Other reservation services n.e.c.<\/p>\n

      82.30 Organization of conferences and trade exhibitions<\/p>\n

      85.51 Sports and recreational education<\/p>\n

      85.52 Cultural education<\/p>\n

      85.59 Other education n.e.c.<\/p>\n

      86.90.13.02 Masseuse services <\/p>\n

      86.90.19.03 Alternative treatment services<\/p>\n

      88.10.11 Visiting and support services for the elderly <\/p>\n

      90.01 Performing arts<\/p>\n

      90.02 Support activities for the performing arts<\/p>\n

      90.03.11.04 Arranger services<\/p>\n

      90.03.11.07 Musician services<\/p>\n

      90.03.11.17 Choreographer services<\/p>\n

      90.03.11.18 Choir services<\/p>\n

      90.04 Operation of theaters and related activities<\/p>\n

      91.01 Activities of libraries and archives<\/p>\n

      91.02 Activities of museums <\/p>\n

      91.03 Operation of historic sites and buildings and similar visitor attractions<\/p>\n

      91.04 Botanical and zoological activities gardens and natural habitats<\/p>\n

      92.00 Games of chance and betting with the exception of the services of operating gaming machines (with a coin acceptor) (92.00.12.02), the services of lotteries, games with numbers and bingo (92.00.13), online gaming services (92.00.14), other gaming services (92.00.19), online betting services connection (92.00.21) and PRO-PO agency, “Let’s BET” and horse racing services (92.00.29.01)<\/p>\n

      93.11 Operation of sports facilities<\/p>\n

      93.12 Sports club activities<\/p>\n

      93.13 Fitness facilities<\/p>\n

      93.19 Other sporting activities, excluding services related to the training of companion animals, for hunting and related activities (93.19.13.03)<\/p>\n

      93.21 Recreational and other theme park activities<\/p>\n

      93.29 Other amusement and entertainment activities, excluding water bathing services (93.29.11.02), sea games (sea bicycles, canoes and similar recreational items) (93.29.11.04) and the rental services of umbrellas or beach chairs (93.29.11.05).<\/p>\n

      94.99. 16 Services provided by cultural and entertainment associations<\/p>\n

      96.02.20 Human hair disposal services, unprocessed<\/p>\n

      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).<\/p>\n

      96.09.11.03 Pet transport services<\/p>\n

      96.09.11.04 Pet accommodation services<\/p>\n

      96.09.19.09 Tattoo services<\/p>\n

      96.09.19.12 Prostitute services<\/p>\n

      96.09.19.16 Services of decorating churches, halls etc (for weddings, baptisms. funerals and other events)<\/p>\n

      96.09.19.17 Piercing services<\/p>\n

      Shops and businesses of all kinds that operate within hotel units, hotel complexes and the territory’s airports, as well as duty-free shops throughout the territory.<\/p>\n

      \n

      TABLE B.<\/strong><\/p>\n

      Table of Activity Code Numbers (KAD) of branches for the mandatory exemption from the obligation to pay 40% of the total rent for the month of June 2021.<\/strong><\/p>\n

      In the case of a four-digit VAT, all the five-digit, six-digit and eight-digit subcategories. In the case of five digits, all subcategories of six and eight digits are included. In the case of six-digit numbers, all eight-digit categories are included.<\/p>\n

      01.49.19.02 Breeding of fur-bearing animals (fox, mink, beaver, chinchilla and others)<\/p>\n

      15.11 Treatment and tanning of leather treatment and dyeing of furs<\/p>\n

      46.42.11.27 Wholesale trade of tanned or treated furskins<\/p>\n

      46.42.11.40 Wholesale trade of semi-finished furs<\/p>\n

      46.42.11.29 Wholesale trade of clothing, clothing accessories and other articles of furskins (except headgear)<\/p>\n

      46.42.11.58 Wholesale of fur scraps<\/p>\n

      46.90. 10.06 Wholesale trade of various tourist and other similar items of folk art<\/p>\n

      47.19 Other retail trade in non-specialized stores, except Operation of haberdashery in general (47.19.10.01) and Stand operation (47.19.10.02)<\/p>\n

      47.41 Retail sale of computers, computer peripherals and software in specialized stores<\/p>\n

      47.42 Retail trade of telecommunications equipment in specialized stores<\/p>\n

      47.43 Retail trade of audio and video equipment in specialized stores<\/p>\n

      47.51 Retail sale of textile products in specialized stores<\/p>\n

      47.52 Retail sale of hardware, paints and glass in specialized stores<\/p>\n

      47.53 Retail sale of carpets, rugs and floor and wall coverings in specialized stores<\/p>\n

      47.54 Retail sale of electrical household appliances in specialized stores , with the exception of retail trade of plugs, sockets and other devices for interrupting or protecting electric circuits not elsewhere classified [n.e.c.] (47.54.54.07) and retail trade of electric heating resistors (47.54.54.12 )<\/p>\n

      47.59 Retail sale of furniture, lighting and other household goods in specialized stores, excluding retail sale of other electric lamps and lighting accessories (47.59.56.01) and retail trade of incandescent lamps n.e.c. (47.59.56.07)<\/p>\n

      47.61 Retail sale of books in specialized stores<\/p>\n

      47.62.63 Retail trade in stationery, excluding retail trade in inks, with refilling of printer cartridges (47.62.63.18)<\/p>\n

      47.63 Retail sale of music and video recordings in specialized stores<\/p>\n

      47.64 Retail trade of sports equipment in specialized stores<\/p>\n

      47.65 Retail trade of toys of all kinds in specialized stores <\/p>\n

      47.71 Retail trade of clothing in specialized stores<\/p>\n

      47.72 Retail trade of footwear and leather goods in specialized stores stores<\/p>\n

      47.75 Retail sale of cosmetics and beauty articles in specialized stores, except Retail sale of toilet paper, tissues, facial tissues and towels, tablecloths and napkins, from paper (47.75.76.19)<\/p>\n

      47.76 Retail sale of flowers, plants, seeds, fertilizers, pet and related animal feed in specialized stores, except Retail sale of dried leguminous vegetables , shelled, for sowing (47.76.77.02), Retail trade of agricultural seeds in small packages (47.76.77.04), Retail trade 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),<\/p>\n

      \n

      Retail trade in flower seeds and fruits (47.76.77.13), Retail trade of sugar beet seeds and forage plant seeds (47.76.77.14), Retail trade of sunflower, sesame, cardamom, rape, canola and mustard seeds, for sowing (47.76.77.15), Retail trade of vegetable seeds ( 47.76.77.16), Retail sale of potato seeds (47.76.77.17), Retail sale of fresh plants mainly used in perfumery, medicine or the production of insecticides, fungicides or similar purposes (47.76.77.18), Retail sale of natural Christmas trees (47.76 .77.19), Retail trade of plant materials n.e.c. for knitting, stuffing. wadding, dyeing or tanning, of vegetable products n.e.c. (47.76.77.20), Retail trade of fertilizers and agrochemical products (47.76.78), Retail trade of pet animals and pet food (47.76.79)<\/p>\n

      47.77 Retail sale of watches and jewelery in specialized stores<\/p>\n

      47.78 Other retail sale of new goods in specialized stores, except Retail sale of cleaning materials (47.78.84), Retail sale of fuel household oil, gas, coal and wood (47.78.85), Retail trade 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) and Retail trade of various tourist and other similar items of folk art (47.78.89.04)<\/p>\n

      47.79 Retail trade of second-hand goods in shops<\/p>\n

      47.99 Other retail trade not in stores, stalls or markets, excluding Other retail trade of household oil, gas, coal and wood not in stores, stalls or markets (47.99. 85) <\/p>\n

      77.22 Video cassettes and discs <\/p>\n

      92.00.12.02 Services with coins) <\/p>\n

      92.00.13 Lottery, gaming services and bingo <\/p>\n

      92.00. 19 Other Gaming Services <\/p>\n

      92.00.29.01 PRO-PO Agency Services, “Let’s Go Bet” and Hippodrome. align: justify?”><\/p>\n","protected":false},"excerpt":{"rendered":"

      Decision A.1139\/2021 was published in the Official Gazette regarding the identification of affected businesses for the mandatory exemption from the obligation to pay the total rent, or 40% of the total rent for the month of June 2021. This decision states the following:<\/p>\n","protected":false},"author":1,"featured_media":2905,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[67],"tags":[],"class_list":["post-3521","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislation"],"_links":{"self":[{"href":"https:\/\/eniath.gr\/en\/wp-json\/wp\/v2\/posts\/3521","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/eniath.gr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/eniath.gr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/eniath.gr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/eniath.gr\/en\/wp-json\/wp\/v2\/comments?post=3521"}],"version-history":[{"count":1,"href":"https:\/\/eniath.gr\/en\/wp-json\/wp\/v2\/posts\/3521\/revisions"}],"predecessor-version":[{"id":3959,"href":"https:\/\/eniath.gr\/en\/wp-json\/wp\/v2\/posts\/3521\/revisions\/3959"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/eniath.gr\/en\/wp-json\/wp\/v2\/media\/2905"}],"wp:attachment":[{"href":"https:\/\/eniath.gr\/en\/wp-json\/wp\/v2\/media?parent=3521"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/eniath.gr\/en\/wp-json\/wp\/v2\/categories?post=3521"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/eniath.gr\/en\/wp-json\/wp\/v2\/tags?post=3521"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}