In the annex to the decision that we publish below, the KAD are listed for which the 40% rent reduction is extended for the month of June 2020. These are mainly almost the entire retail trade , catering, tourism, transport, sports, culture and certain services (hairdressers, etc.). This extension does not include freelancers who were included in the category of victims only for the months of April and May.
This decision states the following:
Identification of affected businesses for the exemption from the obligation to pay 40% of the total rent for the month of June 2020.
THE DEPUTY MINISTER OF FINANCE
Whereas: ………………………………. ……. decide:
- The lessee of a commercial lease to establish a business, which continues to suffer financially due to the appearance and spread of the COVID-19 coronavirus during the month of June, i.e. a business that has an active, main Activity Code Number (KAD) on March 20, 2020, one of those mentioned in the Appendix, which is an integral part of this, or whose gross income of an active on March 20, 2020 secondary activity CPA from those listed in the Appendix, as they appear from the initial income tax return for the tax year 2018, is greater than the gross income corresponding to the main CPA on March 20, 2020, is exempted from the obligation to pay 40% of the total rent for the month of June 2020,in derogation of the written provisions on leases, in accordance with the provisions of the second and third paragraphs of par. 1 of article two of 20.3 .2020 P.N.P. (A’ 68), as sanctioned by article 1 of Law 4683/2020 (A’ 83).
- This decision is valid from its publication in the Government Gazette.
APPENDIX
Table of Activity Number Codes (ACN) of the branches that are still affected. 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.
|
33.16 |
Repair and maintenance of aircraft and spacecraft |
|
47.19 |
Other retail trade in non-specialized stores, except Operation of convenience store in general (47.19.10.01), Operation of kiosk (47.19.10.02), as well as electronic or telephone commerce services with home delivery (e-shop and .etc.) |
|
47.41 |
Retail sale of computers, computer peripherals and software in specialized stores, with the exception of electronic or telephone commerce services with home delivery (e-shop, etc.) |
|
47.42 |
Retail trade of telecommunications equipment in specialized stores, with the exception of electronic or telephone commerce services with home delivery (e-shop, etc.) |
|
47.43 |
Retail trade in audio and video equipment in specialized stores, excluding electronic or of telephone commerce with home delivery (e-shop, etc.) |
|
47.51 |
Retail trade of textile products in specialized stores, with the exception of e-commerce or telephone services with home delivery (e-shop, etc.) |
|
47.52 |
Retail trade in hardware, paints and glass in specialized stores, with the exception of electronic or telephone commerce services with home delivery (e-shop etc.) |
|
47.53 |
Retail sale of carpets, rugs and upholstery floor and wall in specialized stores, with the exception of e-commerce or telephone services with home delivery (e-shop, etc.) |
|
47.54 |
Retail trade of electrical household appliances in specialized stores, with the exception of e-commerce or telephone services with home delivery (e-shop, etc.) |
|
47.59 |
Retail trade of furniture, lighting and other household items in specialized stores, with the exception of electronic or telephone commerce services with home delivery (e-shop, etc.) |
|
47.61 |
|
|
47.62.63 |
Retail trade in stationery, excluding electronic or telephone commerce services with home delivery (e- shop etc.) |
|
47.63 |
Retail sale of music and video recordings in specialized stores, with the exception of electronic or telephone commerce services with home delivery (e-shop, etc.) |
|
47.64 |
Retail trade of sports equipment in specialized stores, with the exception of electronic or telephone commerce services with home delivery (e-shop, etc.) |
|
47.65 |
Retail trade of toys of all kinds in specialized stores, with the exception of electronic or telephone trade services with home delivery (e-shop, etc.) |
|
47.71 |
Retail trade of clothing in specialized stores, with the exception of e-commerce or telephone services with home delivery (e-shop, etc.) |
|
47.72 |
Retail trade of footwear and leather goods in specialized stores, with the exception of electronic or telephone commerce services with home delivery (e-shop etc. .) |
|
47.75 |
Retail trade of cosmetics and beauty products in specialized stores, except Retail trade of toilet paper, tissues, handkerchiefs and face cleaning towels, table cloths and food towels, made of paper (47.75.76.19), as well as e-commerce or telephone services with home delivery (e-shop, etc.) |
|
47.76 |
Retail sale of flowers, plants, seeds, fertilizers, pets and related animal feed in specialized stores, except Retail sale of dried leguminous vegetables, peeled, for sowing (47.76.77.02), |
|
47.77 |
Retail trade of watches and jewelry in specialized stores, with the exception of e-commerce or telephone services with home delivery (e-shop, etc.) |
|
47.78 |
Other retail sale of new goods in specialized stores, except Retail sale of cleaning materials (47.78.84), |
|
47.79 |
Retail trade of second-hand goods in stores, with the exception of e-commerce or telephone services with home delivery (e-shop, etc.) |
|
47.82 |
Retail sale of textiles, clothing and footwear, in open-air stalls and markets, excluding electronic or telephone delivery services at home (e-shop etc.) |
|
47.89 |
Other retail trade at open-air stalls and markets, with the exception of e-commerce or telephone services with home delivery (e-shop, etc.) |
|
49.39 |
Other land transport of passengers n.e.c. |
|
50.10 |
Sea and coastal passenger transport |
|
50.30 |
Inland water transport of passengers |
|
51.10 |
Air transport of passengers |
|
51.21 |
Cargo transport by air |
|
52.21.29.02 |
Services of a bus driver (non-operator) |
|
52.22 |
Activities related to water transport |
|
52.23 |
Activities related to air transport |
|
55.10 |
Hotels and similar accommodation |
|
55.20 |
Holiday and other short-stay accommodation |
|
55.30 |
Campgrounds, facilities for recreational vehicles and towed vehicles |
|
55.90.13 |
Sleeper services and sleeping services in other means of transport |
|
55.90.19 |
Other accommodation services n.e.c. |
|
56.10 |
Service activities of restaurants and mobile catering units, with the exception of activities related to product distribution (delivery) and product provision in a package from the store (take away) in which the use of table seats and serving on them are not allowed |
|
56.21 |
Event catering service activities |
|
56.29 |
Other services catering, except Meal services provided by military canteens (56.29.20.01) |
|
56.30 |
Beverage supply activities, with the exception of activities related to product distribution (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 |
|
59.11 |
Motion picture, video and television program production activities |
|
59.12 |
Activities incidental to the production of motion pictures, videos and television programs |
|
59.13 |
Motion picture, video and television program distribution activities |
|
59.14 |
Motion picture projection activities |
|
77.11 |
Rental and leasing of cars and light motor vehicles |
|
77.21 |
Rental and rental of recreational and sporting goods |
|
77.22 |
Rental of video cassettes and discs |
|
77.29 |
Rental and leasing of other articles of personal or household use |
|
77.34 |
Rental and leasing of water transport equipment |
|
77.35 |
Rental and leasing of air transport equipment |
|
77.39 |
Rental and leasing of other machinery, equipment and material goods n.e.c. |
|
79.11 |
Activities of travel agencies |
|
79.12 |
Activities of organized travel agencies |
|
79.90 |
Other activities of reservation services and related activities |
|
82.30 |
Organization of conferences and trade fairs |
|
86.90.13.02 |
Masseur services |
|
88.10 |
Social welfare activities without provision of accommodation for the elderly and disabled, excluding 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 |
Support activities for 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 |
Gambling and Betting except Online Gambling Services (92.00.14), Online Betting Services (92.00.21) |
|
93.11 |
Operation of sports facilities, except kart track services (93.11.10.04) |
|
93.12 |
Activities of sports groups, except athletes and teams in preparation for Olympic games |
|
93.13 |
Exercise facilities |
|
93.19 |
Other sporting activities, excluding services related to the training of companion animals, for hunting and related activities (93.19.13.03) |
|
93.21 |
Amusement and other theme park activities |
|
93.29 |
Other amusement and entertainment activities |
|
94.99 .16.01 |
Services of cultural clubs and associations |
|
94.99.16.02 |
Recreational non-sports club services |
|
96.02 |
Activities of hairdressers, barbers and beauty salons |
|
96.04 |
Activities related to physical well-being, excluding dietetic services (96.04.10.01), dietetic unit services (multipurpose units combining aesthetics and diet (excluding physical exercise) (96.04.10.02), personal hygiene and body care services (hair removal, treatment with ultraviolet and infrared rays, (96.04.10.06) |
|
96.09.19.12 |
Prostitute Services |
|
|
Retail stores that operate with cooperation agreements of all retail stores of the “store-within-a-store” 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 |
|
|
Shops and businesses of all kinds that operate within hotel units, hotel complexes and airports in the territory, as well as duty-free shops species throughout the territory |
This decision to be published in the Government Gazette.
Athens, June 9, 2020
The Deputy Minister
APOSTOLOS VESYROPOULOS
