The myBusinessSupport platform will remain available for fixes until the end of the month
AADE’s “myBusinessSupport” platform has been reopened for businesses that received aid through the Refundable Advance, so that they can submit the necessary supporting documents and correct any errors or make corrections that are needed and not have to return the entire amount.
The new joint ministerial decision provides that if, after the recalculation of the obligation to retain employees and the expiry of the deadline of December 30, 2022, it emerges that the company’s obligations according to article 9 have not been met, the extension of the first paragraph is considered as not granted and the article 6 of Law 4978/2022 (K.E.D.E.) on the amount confirmed until November 2, 2022, then from December 1, 2022 they will be asked to return the amount they received. In fact, it will have to be paid in one lump sum until January 31, 2023, as unpaid, while it is charged with late payment interest.
However, there is also the possibility of a 15% discount on the refundable amount for the one-off payment, but only if the required supporting documents have been submitted by September 23, 2022 at the latest.
Amounts that may have already been paid are credited to the debt resulting from the new collection title. It is worth noting that because the way of calculating the employee retention obligation is changing, the fines posted a month ago are deleted or modified as the case may be.
According to the new ministerial decision:
Those who forgot or sent incomplete or wrong supporting documents, can submit the supporting documents through the “myBusinessSupport” online platform, from November 30, 2022 until December 30, 2022.
Those who did not comply with the condition of maintaining the positions of employees: if the change resulting from the calculation and comparison of the number of employees is less than one unit or more than the number of employees employed before the company was subsidized, “it is considered that the above obligation to maintain the number of employees, while if the resulting result is smaller by less than one unit than the number of employees employed, it is considered that the above obligation to maintain the number of employees has been complied with”.
If, after the recalculation of the obligation to retain employees and the expiry of the deadline of December 30, 2022 for the submission of the necessary supporting documents, it appears that the company’s obligations in accordance with article 10 have not been met, the extension of the first paragraph is considered as not granted and is applied on 6 of Law 4978/2022 (K.E.D.E.) on the amount confirmed until November 2, 2022, from December 1, 2022.
i) For businesses that mistakenly recognized the non-refundable amount as income for the tax year 2020, and an amending income tax return for the tax year 2020 has been submitted until November 2, 2022 exclusively for this reason, the business can submit through the application “the my requests” of the online portal myaade.gov.gr in the list of the “procedure” of the “thematic group” Income with the option “Recalculation of the refundable amount of the refundable advance payment” application from November 30th until December 7th 2022 in order to carry out the calculation of the refundable amount, following a computerized cross-check of the codes of the income tax forms of the tax year 2020 by the AADE.
Specifically, in the case of the amending tax return of legal entities, the total amount of code 481 of form N should be deleted and in the case of the amending tax return of natural persons, subcode 011 of code 144 should be amended, and at the same time for in both cases, code 560 of table Z1 of form E3 should have been reduced by the same amount. For the above cases i to v, since the calculation of the refundable amount has already been carried out and this has already been confirmed until November 2, 2022, the refundable amount is recalculated.
After the recalculation, the refundable amount confirmed up to November 2, 2022 is deleted with the issuance of an Individual Discount Sheet (AFEK), by the GDOU of the Ministry of Finance and at the same time a new legal title of collection is issued for the return of the refundable part of the aid as calculated from new. The new collection title is paid in accordance with par. 3.
The possibility of a one-time payment of the refundable amount of the aid received with a discount of 15% on the refundable amount of the above cases a and b of par. 3 is only valid if the required supporting documents have been submitted by September 23, 2022 at the latest. Amounts that may have been paid based on of the initial collection instrument are credited to the debt arising from the new collection instrument”.
ii) For businesses with administrative use from November 1 to October 31 or from December 1 to November 30, the amount of revenue from sales of goods and provision of services results from code 500 of the statement of financial data from business activity (E3) of the income tax return tax year 2019 and 2020, respectively, as submitted by 31.05.2022.
iii) For enterprises that changed the management period within 2019, the comparison of the income from sales of goods and the provision of services of the tax year 2020 of the enterprise is carried out in relation to the income from sales of goods and the provision of services of the tax year 2019, with the code 500 of the E3 form of the income tax return for the tax year 2019 concerning the new management period.
iv) For businesses that changed the management period within 2019, when part of the income was declared in the tax year 2018, the comparison of income is carried out by reducing the total of the declared incomes of the tax years 2018 and 2019 on a twelve-month basis.
iv) For enterprises that changed the management period within 2020, the comparison of the income from sales of goods and the provision of services of the tax year 2019 of the enterprise is carried out in relation to the income from sales of goods and the provision of services of the tax year 2020, with the code 500 of the E3 form of the income tax return for the tax year 2020 based on a twelve-month basis.
Read the News today and get the latest news.
Follow Skai.gr on Google News and be the first to know all the news.
I am Janice Wiggins, and I am an author at News Bulletin 247, and I mostly cover economy news. I have a lot of experience in this field, and I know how to get the information that people need. I am a very reliable source, and I always make sure that my readers can trust me.