The Ministry of Finance is extending the deadline for the submission of the necessary supporting documents, until the end of September 2021, for businesses that received financial support under all cycles of the Reimbursable Advance, in order to provide the necessary time for the issuance of the uniform certificates of judicial solvency by the relevant courts of first instance. Decisions will be adopted in the coming days.
In order to facilitate the submission of supporting documents, it should be clarified that the obligation to submit supporting documents applies to undertakings that have received aid under the Temporary Framework.
In particular, all undertakings that have received aid under the Temporary Framework, without exception, are required to submit the Single Judicial Solvency Certificate. It is envisaged that the certificate will be sought ex officio in the cases of the Courts of First Instance with an electronic system, namely the Athens, Thessaloniki, Piraeus and Chalkida Courts of First Instance. If the registered office of the business is not located in the above areas, the certificate is issued by the Court of First Instance of the registered office of the business and is submitted via the “myBusinessSupport” electronic platform of the Hellenic Tax Administration, while the relevant application for its issuance may also be submitted via gov.gr.
In addition, only large enterprises that have received aid under the Temporary Framework are required to submit a declaration by the company’s accountant, with the content set out in the Annex to the relevant EAGs for the Reimbursable Advance. Sole proprietorships, as well as small and micro enterprises, are not required to submit a Responsibility Statement from their accountant. It should be noted that the accountant’s Affidavit is submitted through the “myBusinessSupport” electronic platform of the Hellenic Tax Administration, while it can be issued through gov.gr.
Therefore, sole proprietorships, as well as small and micro enterprises based in the areas of Athens, Thessaloniki, Piraeus and Chalkida, are not required to take any action, as they are not required to submit a Responsible Declaration of the company’s accountant, while the Unified Judicial Solvency Certificate is sought ex officio.
The Ministry of Finance, taking into account the number of businesses that have been assisted under the Reimbursable Advances, provides additional time for businesses to submit the required documentation, while facilitating the process of searching for and issuing certificates and reducing administrative burdens.
At the same time, the necessary amendments to the relevant EADs of the Reimbursable Advance will be made immediately, in order to allow the reimbursement of the reimbursable part of the aid within the grace period. The calculation of the amount to be refunded and the display of the relevant debt ID will be carried out gradually, depending on the progress of the submission of the above documents.
Finally, it is noted that as of Tuesday, 13 July 2021, the “myBusinessSupport” electronic platform of the Hellenic Tax Administration, provides the possibility of submitting objections for the 3rd and 4th cycle of the Refundable Advance and within the week the corresponding possibility will be given for the 5th, 6th and 7th cycle of the Refundable Advance.
The deadline for submitting objections, for all five cycles of the Refundable Advance, will be 30 July 2021.
