{"id":3533,"date":"2021-05-27T13:45:33","date_gmt":"2021-05-27T10:45:33","guid":{"rendered":"https:\/\/eniath.gr\/meiosi-misthomaton-oi-kad-minos-maiou-2021\/"},"modified":"2024-11-06T15:43:11","modified_gmt":"2024-11-06T13:43:11","slug":"meiosi-misthomaton-oi-kad-minos-maiou-2021","status":"publish","type":"post","link":"https:\/\/eniath.gr\/en\/meiosi-misthomaton-oi-kad-minos-maiou-2021\/","title":{"rendered":"RENT REDUCTION: THE MONTH OF MAY 2021!"},"content":{"rendered":"

The decision states in detail<\/p>\n

    \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 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.<\/li>\n

    <\/ ol><\/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 is carried out [TAXIS Register 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 Register until February 9, 2021.<\/li>\n
    2. 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.<\/li>\n
    3. This decision valid from its publication in the Government Gazette.<\/li>\n<\/ol>\n

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

      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.<\/strong><\/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

      01.49.19.02 Breeding of fur-bearing animals (foxes, minks, beavers, chinchillas and others)<\/p>\n

      p>01.49.3 Production of raw furskins and various raw sheepskins and skins<\/p>\n

      14.20 Manufacture of fur goods<\/p>\n

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

      33.16 Repair and maintenance of aircraft and spacecraft<\/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 fur (except headgear)<\/p>\n

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

      46.90.10.06 Wholesale of miscellaneous tourist and other similar folk art items<\/p>\n

      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)<\/p>\n

      47.41 Retail sale of computers, computer peripherals and of 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 trade of textile products in specialized stores shops<\/p>\n

      47.52 Retail sale of hardware, paints and glassware 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 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)<\/p>\n

      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)<\/p>\n

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

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

      47.63 Retail trade 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 games of all kinds in specialized stores<\/p>\n

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

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

      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)<\/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, 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)<\/p>\n

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

      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)<\/p>\n

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

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

      50.10 Sea and coastal transport of passengers<\/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 Urban land transport ticket sales services by third parties, retail<\/p>\n

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

      52.21.29.05 Intercity land transport ticket sales services by others<\/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 accommodation 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.c.<\/p>\n

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

      56.21 Catering service activities 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 public access services (in areas where food or beverages are not provided)<\/p>\n

      74.20 Photography activities<\/p>\n

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

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

      p><\/p>\n

      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)<\/p>\n

      77.22 Rental of video cassettes and discs<\/p>\n

      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) <\/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 Travel agency activities<\/p>\n

      79.90.32 Convention and exhibition center reservation services venues<\/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

      85.10 Pre-school education<\/p>\n

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

      85.52 Cultural education<\/p>\n

      85.53 Activities of amateur driving schools<\/p>\n

      85.59 Other education n.d.c.a.<\/p>\n

      86.90.13.02 Masseur services<\/p>\n

      86.90.19.03 Alternative therapy services<\/p>\n

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

      88.10.12 Services of day care centers for the elderly<\/p>\n

      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)<\/p>\n

      90.01 Performing arts<\/p>\n

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

      90.03.11.04 Orchestrator 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 historical sites and buildings and similar visitor attractions<\/p>\n

      91.04 Activities of botanical and zoological gardens and natural habitats<\/p>\n

      92.00 Gambling and betting except on-line gambling services (92.00.14), on-line betting services connection (92.00.21)<\/p>\n

      93.11 Operation of sports facilities in terms of their indoor areas and in terms of team sports areas<\/p>\n

      93.12 Activities of sports groups<\/p>\n

      93.13 Facilities gymnastics<\/p>\n

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

      93.21 Activities of amusement parks and other theme parks <\/p>\n

      93.29 Other amusement and entertainment activities<\/p>\n

      94.99.16 Services provided by cultural and recreational associations<\/p>\n

      96.02.13.01 Aromatherapy esthetician services<\/p>\n

      96.02.13.02 Face and body aesthetic laboratory services (beauty institute)<\/p>\n

      96.02.13.03 Make-up artist services<\/p>\n

      96.02.19 Other beautification services<\/p>\n

      96.02. 20 Human hair disposal services, unprocessed<\/p>\n

      96.04 Activities related to physical well-being<\/p>\n

      96.09.11.03 Pet transport services<\/p>\n

      96.09.11.04 Pet accommodation services <\/p>\n

      96.09.19.06 Dating or matchmaking services<\/p>\n

      96.09.19.08 Shoe polishing 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 Body piercing services<\/p>\n

      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.<\/p>\n

      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.<\/p><\/p>\n","protected":false},"excerpt":{"rendered":"

      Published on 25.5.2021 the decision A.1114\/2021 “Identification of affected businesses for the mandatory exemption from the obligation to pay the total rent for the month of May 2021”, whereby the reduction of professional rents is limited only to the category of full exemption from the rent (40% reduction does not apply to May), which states in detail the following:.<\/p>\n","protected":false},"author":1,"featured_media":2901,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[67],"tags":[],"class_list":["post-3533","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\/3533","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=3533"}],"version-history":[{"count":1,"href":"https:\/\/eniath.gr\/en\/wp-json\/wp\/v2\/posts\/3533\/revisions"}],"predecessor-version":[{"id":3971,"href":"https:\/\/eniath.gr\/en\/wp-json\/wp\/v2\/posts\/3533\/revisions\/3971"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/eniath.gr\/en\/wp-json\/wp\/v2\/media\/2901"}],"wp:attachment":[{"href":"https:\/\/eniath.gr\/en\/wp-json\/wp\/v2\/media?parent=3533"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/eniath.gr\/en\/wp-json\/wp\/v2\/categories?post=3533"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/eniath.gr\/en\/wp-json\/wp\/v2\/tags?post=3533"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}