As POMIDA correctly predicted, the tax-subsidized optional rent reduction of at least 30% concerns retail leases, while the decision on the mandatory 40% September reductions is still awaited . POMIDA persistently requests the definitive end of forced reductions and the generalization of the possibility of voluntary agreements of owners and affected tenants – professionals, with tax refund from the State.
In detail, the decision provides the following:
- The lessee of a commercial lease to establish a business, which is financially affected due to the appearance and spread of the COVID-19 coronavirus, i.e. a business that has an active, main Activity Code Number (KAD) on March 20, 2020, one of those mentioned in the Appendix, the which is an integral part of this, or whose gross revenues of active on March 20, 2020 KAD secondary activity from those listed in the Appendix, as they result from the initial income tax return for the tax year 2018, are greater than the gross revenues corresponding to in the main KAD on March 20, 2020, may be exempted from the obligation to pay part of the total rent, which cannot be less than 30% of the total rent for the month of September 2020, after a relevant agreement between the lessor and the lessee , in derogation of the written provisions on leases, in accordance with the provisions of par. 6 of the second article of 20.03.2020 P.N.P. (A’ 68), which was ratified by article 1 of Law 4683/2020 (A’ 83) and is valid.
- This decision is valid from its publication in the Government Gazette.
APPENDIX
Table of Activity Number Codes (CAID) of the affected businesses for the optional rent payment exemption for the month of September 2020. In the case of a four-digit CAID, all sub-categories of five-digit, six-digit and eight digits. In the case of a six-digit number, all eight-digit categories are included.
KAD Description
47.51 Retail sale of textiles in specialized stores
47.71 Retail sale of clothing in specialized stores, except retail sale of clothing, clothing accessories and other articles of fur ( excluding headgear) (47.71.71.27) and retail trade of clothing, clothing accessories of fur (47.71.71.34)
47.72 Retail trade of footwear and leather goods in specialized stores stores
47.75 Retail trade of cosmetics and beauty products in specialized stores
47.76.77 Retail trade of flowers, plants and seeds
47.77 Retail trade of watches and jewelry in specialized stores
47.19. 10.03 Operation of department stores (supermarkets)
47.19.10.05 Retail trade of promotional items (key chains, t-shirts, lighters, pens, etc.)
47.19.10.08 Retail trade of gifts in general
47.78.86 Retail trade of other non-edible consumer goods n.e.c. .a.
47.78.89 Retail trade of non-edible non-consumer goods n.e.c., except Retail trade of various tourist and other similar goods art (47.78.89.04)
47.81 Retail trade of food, beverages and tobacco, in outdoor stalls and markets
47.82 Retail sale of textiles, clothing and footwear, in outdoor stalls and markets
47.89 Retail sale of other goods in outdoor stalls and markets
This decision to be published in the Government Gazette.
KAD FOR THE MANDATORY REDUCTION IN SEPTEMBER AGAINST 40%.
Decision A.1214/2020 of the Ministry of Finance was published, which determines the CPAs of the affected companies that are entitled to the exemption from the obligation to pay 40% of the total rent for the month of September 2020. They mainly include businesses related to tourism, catering, transport, culture and sports, and the reductions are extended to the rents of the main residence of the employees of these businesses suspended during September, etc.
Details :
- The lessee commercial lease for the establishment of a business, which continues to be financially affected due to the appearance and spread of the COVID-19 coronavirus during the month of September 2020, i.e. a business that has an active, main Activity Code Number (KAD) on March 20, 2020 one of the mentioned – except in the Appendix, which is an integral part of this, or whose gross income of active on March 20, 2020 KAD secondary activity from those listed in the Appendix, as they appear from the initial income tax return for the tax year 2018, is greater from the gross income corresponding to the main KAD on March 20, 2020, is exempted from the obligation to pay 40% of the total rent for the month of September 2020, in derogation of the written provisions on leases, in accordance with the provisions of the second and third paragraphs of the 1 of the second article from 20.03.2020 P.N.P. (A’ 68), as sanctioned by article 1 of Law 4683/2020 (A’ 83) and in force.
APPENDIX
Table of Activity Number Codes (KAD) of the affected businesses for the exemption from the obligation to pay 40% of the total rent for the month of September 2020. In the case of a four-digit VAT number, all five-digit, six-digit and eight-digit subcategories are included. In the case of a six-digit number, all eight-digit categories are included.
KAD Description
01.49.19.02 Breeding of fur-bearing animals animals (fox, mink, beaver, chinchilla and others)
01.49.3 Production of raw furskins and various raw sheep 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
46.42.11.29 Wholesale trade of clothing, clothing accessories and other articles of fur (except headgear)
46.42.11.40 Wholesale trade of semi-finished fur
46.42.11.58 Wholesale trade of fur scraps
46.90.10.06 Wholesale trade of various tourist and other of similar folk art
47.71.71.27 Retail sale of clothing, clothing accessories and other articles of fur (except headgear)
47.71.71.34 Retail trade of clothing, fur clothing accessories
47.78.89.04 Retail trade of various tourist and other similar items of folk art
47.99 Other retail trade, except in stores, market stalls or markets
49.31 Urban and suburban land transport of passengers
49.39 Other land transport of passengers n.e.c.
50.10 Sea and coastal passenger transport
50.30 Inland water passenger transport
51.10 Air passenger transport
51.10 Air passenger transport
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51.21 Air freight transport
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 Ticket sales services urban land transport by third parties, wholesale
52.21.29.05 Intercity land transport ticketing services by third parties
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 Campgrounds, facilities for recreational vehicles and trailers
55.90.13 Sleeping cars 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 , with the exception of the activities related to the distribution of products (delivery) and the provision of products in a package from the store (take away) in which the use of table seats and serving on them are not allowed
56.21 Catering service activities for events
56.29 Other catering services, excluding Meal services provided by military canteens (56.29.20.01), Services provided from factory or office canteens (56.29.20.03), Services provided by school canteens (canteens) (56.29.20.04), Services provided by student restaurants (56.29.20.05)
56.30 Beverage supply activities, with the exception of activities related to product distribution (delivery) and take away products in which the use of table seats and serving on them are not allowed
59.11 Motion picture, video and television program production activities
59.12 Motion picture, video and television program production related activities
59.13 Motion picture, video and television program distribution activities
59.14 Motion picture projection activities
74.20 Photographic activities
74.30 Translation and interpreting activities
77.11 Rental and leasing of cars and light motor vehicles
77.21 Rental and leasing of recreational and sporting goods
77.29 Rental and leasing of other personal or household goods
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 Activities of organized travel agencies
79.90 Other reservation service activities and related activities
82.30 Organization of conferences and trade exhibitions
85.51 Sports and recreational training
85.52 Cultural education
88.10 Social welfare activities without provision of accommodation for the elderly and disabled, with the exception of Social welfare services without provision of accommodation for the elderly and disabled ( KAD 88.10.10), as well as Visiting and support services for the elderly (KAD 88.10.11).
90.01 Performing arts
90.02 Supporting activities for the performing arts
90.03 Artistic creation
90.04 Operation of theaters and related activities
91.02 Museum activities
91.03 Operation of historic sites and buildings and similar visitor attractions
92.00.11 Table gaming services
93.11 Operation of sports facilities
93.12 Activities of sports groups
93.13 Fitness facilities
93.19 Other sports activities
93.21 Leisure and other theme park activities
93.29 Other amusement and entertainment activities
94.99.16.01 Services of cultural clubs and associations
96.04 Activities related to physical well-being, except dietetic services (96.04.10.01) and Services of dietetic units (multipurpose units combining exercise, aesthetics and diet) (96.04.10.02)
96.09.19.16 Services of decorating churches, halls, etc. (for weddings, christenings, funerals and other events)
Business and other management consultancy activities for businesses engaged in the provision of business and other management consultancy exclusively to and for hotel accommodations
Shops and businesses of all kinds that operate within hotel units, hotel complexes and airports in the territory, as well as duty-free shops throughout the territory.
