The guide of the "Save - Business" Program for improving the Energy Performance of Very Small, Small and Medium Businesses of Trade, Services and Tourism has been pre-published.

The pre-publication regarding the call for the program to improve the Energy Performance of Very Small, Small and Medium Enterprises of Trade, Services and Tourism will remain posted until Thursday, October 27, 2022.

Until this date you will be able to send your comments on the text to the email diavouleusi.exoikonomo-epichiro@prv.ypeka.gr.

See the full text of the guide below:

IMPORT

The action is part of the policies and measures of the National Energy and Climate Plan (NECP), which sets out in detail the action plan to achieve specific energy and climate targets by 2030. Key elements for the NECP are the improvement of energy efficiency by implementing the strategy to renovate the building in the residential and tertiary sectors and improve the energy efficiency and competitiveness of the industrial sector.

The energy efficiency potential of the tertiary sector is quite high, as it is closely related to the energy efficiency of buildings, especially in sub-sectors such as private offices, commercial buildings and hotels. About 65% of this building stock has been built before 1980 and to a small extent has been renovated, leading to inefficient building envelopes, heating and ventilation air conditioning systems, as defined by the introduction of the energy performance certificate scheme.

Small and very small businesses in both the secondary and tertiary sectors, with fewer than ten (10) employees and an annual turnover of less than €2 million make up the vast majority of the Greek economy. They have an even greater need to improve their energy efficiency, given the lack of internal energy managers and experts, but also the difficulty of accessing funding for the required interventions.

The proposed program is part of an effort to implement the green transition and is related to the following climate and environmental objectives set out in EU Regulation 2020/852:

  • limiting climate change
  • adaptation to climate change
  • transition to a circular economy

In addition, it is aligned with a number of recent EU directives and regulations that have been harmonized in the Greek legislative framework such as 2010/27 (Energy Performance Directive), 2918/844 (Energy Performance of Buildings Directive), 2018/2001 ( Related with the promotion of the use of energy from renewable sources, Directive 2018/1999 (Regulation on the Governance of the Energy Union and Climate Action) etc.

IDENTITY OF THE ACTION

The implementation of energy efficiency measures in businesses can contribute significantly to the achievement of national energy saving targets. Therefore, it is important to strengthen interventions to improve the energy efficiency of the country's businesses. In this context, savings are expected to result from:

a) the energy upgrade of the building infrastructure with interventions in the building shell, upgrade of internal electrical installations, upgrade of cooling/heating systems, upgrade or integration of new materials and equipment to reduce energy losses, upgrade of lighting equipment, etc., and

b) with the installation and certification of energy management systems and automation devices.

The action is included in the "Green Transition" Pillar of the Recovery and Resilience Fund, in category A.2 Renovation and in the Sector "Investments in Energy Efficiency" and will be implemented at the national level and in all the regions of the country

The action is implemented at all stages (submission, evaluation, objections, affiliation, control, certification, modification, payment, control of long-term liabilities, etc.) through an Information System for the management of State Aid actions of the Ministry of Environment and Energy, the access to which will be given to the beneficiaries of the aid through a special website and to which the beneficiaries of the aid will compulsorily submit all requests (e.g. submission requests, objections, control requests, modification requests, etc.).

The implementation of the action is expected to contribute to the overall goal of reducing the annual primary energy consumption by 380GWh, resulting in a corresponding reduction in the energy costs of businesses and also a reduction in annual greenhouse gas emissions by 90% CO2eq, which corresponds to an average reduction of GHG by 35%.

PROGRAM BUDGET

The public expenditure budget of the action amounts to a total of €200 million and will be distributed separately to

  • €100 million for the Trade and Services sectors
  • €100 million for the Tourism sector

The action is financed by resources of the Recovery and Resilience Fund and the allocation of resources will be done at the district level.

ENERGY GOAL

For each project that will be submitted and subsidized under the program, the minimum energy-environmental goal is determined as follows:

  1. reduction of emitted pollutants (CO2) by at least 35%
  2. primary energy savings of at least 35%
  3. upgrade of the energy category based on PEA by at least three (3) energy classes in relation to the existing classification (or necessarily B' class when it comes to a radical renovation) if it is an upgrade of building infrastructure that falls under the provisions of Law 4122/2013.

The documentation of the necessity of the interventions results exclusively from a report of the results of the Energy Audit, as defined in the Decision of the Minister and the Senior Minister of the Environment and Energy (Government Gazette B΄ 2337/10.07.2017), as well as from the Energy Performance Certificate ( PEA), since it is an upgrade of the building infrastructure.

It is noted that with the completion of the physical object, an assessment of the energy goal will be carried out, where the aid will be linked to the energy savings actually achieved.

POTENTIAL BENEFICIARIES

As part of the Action, existing medium, small and very small businesses are strengthened,

as defined in Commission Recommendation 2003/361/EC (Annex I):

  1. A medium-sized enterprise is defined as an enterprise that employs fewer than 250 workers and whose annual turnover does not exceed 50 million euros or whose annual balance sheet total does not exceed 43 million euros.
  2. A small business is defined as a business that employs fewer than 50 workers and whose annual turnover or total annual balance sheet does not exceed 10 million euros.
  • A very small business is defined as a business that employs fewer than 10 workers and whose annual turnover or total annual balance sheet does not exceed 2 million euros.

All businesses in the sectors are eligible for the Action

  • trade,
  • services,
  • tourism,

except for those activities that are exempted from the General Exemption Regulation (EU) no. 651/2014 of the Commission and the Regional Aid Guidelines.

They are not eligible to apply for funding:

  • public enterprises, public bodies or public organizations and/or their subsidiaries, as well as companies in the capital or voting rights of which participate, directly or indirectly, with a percentage greater than twenty-five percent (25%) of O. T.A. and all the above public bodies individually or jointly
  • the companies that are part of an already organized uniform network of product distribution or service provision and which exploit, following relevant contracts, licenses to exploit intellectual property rights, which usually concern trademarks or distinctive titles and know-how for the use and distribution of goods or services (e.g. . franchising, Shopinshop, agency network etc).
  • the companies based at the residence of the beneficiary (main or secondary).

CONDITIONS OF PARTICIPATION

The basic conditions for a company's participation in the Action are the following

  • To have established a business, eligible for the KAD Action until 31/12/2020.
  • To have closed before the date of electronic submission of the financing proposal at least two (2) management years of twelve months duration.
  • To be active in the Greek territory and to declare as place/places for the implementation of the actions of this action exclusively by Region. The Region in which the investment project will be carried out is stated in the financing application.
  • To have the status of a Small and Medium Enterprise according to Annex V Definition of SMEs of the EU recommendation 2003/361/EC, taking into account the conditions for maintaining this status
  • To operate legally by having the appropriate licensing document, in accordance with the existing legislation and their practiced activity.
  • To operate exclusively in one of the following forms: businesses of a corporate/commercial nature: Limited Liability Company, Limited Liability Company, Limited Partnership or Limited Partnership, I.K.E., Sole Proprietorship, Social Cooperative Enterprise of Law 4019/2011 as applicable, Cooperative and to keep simple or double written books of Law 4308/2014, as applicable.
  • Provide a Responsible Declaration of the legal representative of the business that there is no arbitrary construction or arbitrary use has not been installed on the property and if there is, it has been settled according to the provisions of the current law (par. 2 of article 83 of Law 4495/2017) or any previous one (Law 3843/2010, Law 4014/2011, Law 4178/2013).
  • That the Energy Audit has been completed, as defined by Article 10 of Law 4342/2015 and the relevant Ministerial Decision 178679/04.07.2017 of the business in its current state and that it results from the proposed energy saving plans of the energy audit results report control, as defined in the above Ministerial.
  • In the event that the application includes measures to improve the energy efficiency of the building infrastructure and as provided for by the current legislation, to document the necessity of implementing the interventions, the issuance of an Energy Performance Certificate (PEA) based on the KEnAK issued by an Energy Inspector, registered in Register of Energy Inspectors.
  • To achieve at least the minimum energy target, according to the relevant Section.
  • To submit one (1) unique investment proposal per A.F.M. in this Action throughout the validity period of this invitation (the possibility is provided for upgrading more than 1 building within the same Region in the same application (TIN), as long as the details of each building in the proposal are distinct).
  • Not be in bankruptcy, liquidation or receivership.
  • That no recovery of state aid is pending against them following a decision of the European Commission declaring an aid illegal and incompatible with the internal market.
  • To undertake that the costs included in the specific funding application have not been financed, included and will not be submitted for funding approval to another program financed by national or Community funds.
  • That there are no grounds for exclusion under Article 40 of Law 4488/2017 (A137/13.09.2017).
  • Not be a problem enterprise in the sense given to the law on state aid according to the European Commission Communication No. 2014/C 249/01 (see Definition of Problematic in Annex II).
  • To have or undertake with a responsible statement of the Legal Representative that until the completion of the proposal, he will take care of the appropriate infrastructures and services in order to minimize the obstacles to the access of people with disabilities, where this is necessary and necessary. Infrastructure means both building infrastructure and electronic applications aimed at the customer public (e.g. websites and other electronic applications such as electronic information and/or service points, etc.).
  • To have ownership or concession of use or lease or legal establishment of usufruct on the property for a period of 3 years after the completion of the investment for small and medium enterprises. The six-year period is calculated from the date of issuance of the decision to integrate the proposal. Ownership, lease, establishment of usufruct or grant of use should be demonstrated with the request to join the Action.
  • For the expenses subject to the General Exemption Regulation, the planned action must meet the motivational nature and for this purpose work must not have started before the submission of the funding application by the beneficiaries in the context of this call. Otherwise, the entire investment plan becomes ineligible for financing
  • With regard to the entire project as well as the individual actions, the cumulation conditions defined in the Deminimis Regulation and the General Exemption Regulation 651/2014 apply.

It is noted that:

  • If a company is active in sectors that are exempt from the application of Reg. EU 1407/2013 and at the same time is active in eligible activities, the aid is granted only for the eligible activities. In order to ensure that non-eligible activities are not funded, for all the costs of this call, separate accounting monitoring is required, as well as a distinction of cost centers.
  • If a business carries out road freight transport on behalf of third parties, and has other eligible activities to which the ceiling of €000 applies, the ceiling of €200,000 will apply to the business, provided that for all of its expenses of this invitation, there will be separate accounting monitoring as well as a distinction of cost centers so that the support of the road freight transport activity does not exceed the amount of 100,000 euros.

All the above conditions must be met in their entirety. The non-satisfaction of each of them constitutes a condition for the exclusion of the application.

BUDGET OF INVESTMENT PLANS

In the context of the Program:

-For the Trade and Services sectors, projects with a total budget of investment (subsidized person) up to €100,000 are supported,

For the tourism sector, projects with a total investment budget (subsidized) from €50,000 to €500,000 are supported.The capacity of the unit should be up to one hundred (100) beds.

The upper limits do not include VAT, which is not an eligible expense.

PROJECT IMPLEMENTATION DURATION

The duration of the implementation of each proposal cannot exceed eighteen (18) months from the date of issuance of the decision to include the proposal.

Please note that expenditures of at least equal to 30% of the approved subsidized budget of the investment must have been made and have been the subject of a verification request in the first nine (9) months from the date of issuance of the Incorporation Decision. Otherwise, the subsidized budget will be reduced by the amount that falls short of 30% of the subsidized budget.

ELIGIBLE EXPENSES

Eligible expenses are divided into expenditures for the implementation of energy upgrading interventions, which fall under the General Exemption Regulation, and other supporting expenses (i.e. expenses necessary for the drafting, submission and monitoring of the application as well as the final control of the achievement of the minimum energy targets), which fall under the De Minimis Regulation.

Energy upgrade operations

Eligible operations are indicative of the following:

  • interventions to upgrade the energy of the building shell such as thermal insulation of opaque structural elements, replacement of transparent structural elements, installation of shading systems,
  • interventions energy upgrade of the lighting system, internal and external, such as replacement of light fixtures with new LED technology, installation of automations for coupling artificial with natural lighting, installation of automations to reduce consumption due to the absence / presence of users,
  • energy saving interventions in space heating systems such as replacing boilers with heat pumps, strengthening the thermal insulation of distribution networks, replacing terminal units with new, more energy efficient ones,
  • energy saving interventions in space cooling systems such as replacement of coolers with newer technology heat pumps or coolers, reinforcement of thermal insulation of distribution networks, replacement of terminal units with new more energy efficient ones,
  • energy saving interventions in space ventilation systems such as replacement of K.K.M. of newer technology that have the recovery of the energy of the discharged air, reinforcement of thermal insulation of distribution networks, replacement of fan units with new more energy efficient ones controlled by electronic devices (inverters),
  • energy saving interventions in domestic hot water systems such as replacing boilers with heat pumps, strengthening the thermal insulation of distribution networks, replacing storage units with new more energy efficient ones,
  • installations of renewable energy systems, such as solar thermal systems, photovoltaic systems, energy storage systems, small wind turbines and geothermal A/T including geo-exchangers,
  • installation of automation, control and management systems at a local but central level
  • power quality improvement systems

Not eligible:

  • Maintenance work.
  • Movable elements of a non-permanent nature (eg curtains, internal blinds, etc.).
  • Other equipment that does not contribute to the energy upgrade of the building
  • Employer contributions for construction work and the costs related to duties and fees.

In detail, the eligible categories of expenses that will be subsidized in the context of this Pre-Publication and any restrictions that will govern them, will be defined in the detailed Program Call.

Other supporting Services

In the framework of the Action, it is possible to finance the following supporting services:

  • Energy Auditor Services, as defined by Law 4342/2015 and the relevant H.A. 178679/04.07.2017.
  • Energy Inspector Services, as defined by Law 4122/2013 and the relevant H.A. 178581/30-06-2017 for the issuance of Energy Performance Certificates (initial and final) for the cases of buildings that fall within the scope of the KEnAK.
  • Development and Certification of an energy management system according to the ISO 50001 standard.
  • Monitoring and Management Consultant Services
  • Elaboration of studies and research of any kind necessary for the implementation of the report of the results of the energy audit related to the purposes of the Action.

For supporting costs, the following are highlighted:

  • In any case, the documentation for the necessity of implementing the interventions results from an Energy Audit in accordance with the meaning of Law 4342/15 carried out by an Energy Auditor registered in the Register of Energy Auditors. It is pointed out that for the cases of the buildings that fall under its scope, the issuance of an Energy Performance Certificate (PEA) based on the KEnAK issued by an Energy Inspector, registered in the Register of Energy Inspectors is required. Please note that only the interventions described in the proposed energy saving plans of the energy audit results report are eligible.
  • The expenditure for the cost of Energy Audits, Energy Inspections for the issuance of Energy Performance Certificates (PEA) for cases of buildings that fall within the scope of the Regulation on the Energy Performance of Buildings (EEB), the expenditure of the Energy Consultant, the costs for the implementation and certification energy management system, as well as any costs of required supporting studies are eligible.
  • The costs of providing services, monitoring and managing the implementation of the investment plan are eligible under the following conditions:
  • To relate to the time period from the date of publication of the invitation to the completion of the investment.
  • Possible accommodation, travel and other travel expenses of consultants are included in their total remuneration and are not eligible as discrete expenses.
    • The eligible subsidized costs for the consulting / supporting works as a whole may not exceed seven percent (7%) of the eligible total P/S of the investment plan, with a maximum total of supporting costs €30,000.
    • The final eligibility of the expenditure is directly linked to the coverage of the energy target set either through the energy audit results report or through the work completion reports and the measurement and verification plan that must be submitted as deliverables and will be audited after the end of the interventions and in any case before the final disbursement installment of the project.

General notes on costs

  • Not considered eligible for co-financing is an investment project whose expenses are incurred before the start time of eligibility of expenses. Commencement of work prior to the submission of the funding application results in rejection of the application for the entire proposal.
  • To secure (where required) and present the required permits for the works performed in accordance with the current institutional framework.
  • Expenditures related to the supply of production equipment are not eligible.
  • Expenditures related to duties, taxes, fees, customs broker fees and customs clearance are not eligible.
  • The materials and systems that will be used for the interventions must have their energy characteristics certified.
  • The supplied equipment must be modern, new and unused and owned by the company.
  • All expenses will be examined for their eligibility, the reasonableness of the costs as well as their feasibility in relation to the business during the process of their verification - certification. In the event that the certified expenses are not considered eligible, reasonable and/or relevant to the eligible activity of the business during their certification, only the amount characterized as eligible, reasonable and relevant will be accepted.
  • Value Added Tax (VAT) is an eligible expense, as long as the Beneficiary does not have the right to deduct VAT in accordance with the provisions of the VAT code as applicable. In particular, it is an eligible expense as long as it is borne by expenses used for the exercise of exempted or VAT-exempt activities of the Beneficiary.
  • In cases where VAT is incurred on expenses which are used both for the exercise of activities for which the right of deduction is not granted and for the exercise of activities for which the relevant right is granted, the VAT is an eligible expenditure at the rate that cannot be recovered. It is noted that, when VAT is an eligible expense, it is included in the subsidized p/u and in no case increases it.
  • The final eligibility of the costs from the implementation of the integrated proposals will be confirmed by verification of the physical and financial object.

Theexpenditure eligibility start dateis defined as:

  • for expenses subject to the General Exemption Regulation, the date of electronic submission of the proposal to the Program.
  • for the expenses subject to the Deminimis Regulation, the date of pre-publication of the Program,

The expenditure eligibility date of the proposals is 30.06.2025. The completion of the proposed proposals should be done by the above date

The aid of this action will be allocated in the context of:

  • of Regulation (EU) no. Commission Regulation 1407/2013 of 18 December 2013 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid.
  • of Regulation (EU) no. 651/2014 of the Commission on the declaration of certain categories of aid as compatible with the common market pursuant to Articles 87 & 88 of the Treaty (GAC), and specifically based on Article 40 (Investment aid for the co-production of high efficiency energy) and Article 41 (Investment aids for the promotion of energy production from renewable sources of which the Eligible costs are calculated based on element a' or b' of par.6)

It is pointed out that according to the General Exemption Regulation (GA), for the determination of investment aid for energy efficiency measures, eligible costs are the additional investment costs required to achieve the highest level of energy efficiency. Therefore and in accordance with Articles 40 & 41 of the GAS, the cost of a similar investment which results in lower energy efficiency and which could obviously be carried out without the aid must be determined.

The relevant counterexamples together with their accompanying costs, as well as a related list of energy saving technologies, for which no counterexample identification is required and for which eligible costs constitute the total cost of the intervention, will accompany the Program Guide.

REINFORCEMENT

The percentages of support for investment projects for all eligible costs of investment projects are as follows:

Percentage of public subsidy per Aid Scheme

Τύπος επιχείρησης \ Τύπος δαπάνης Δαπάνες εξοικονόμησης ενέργειας (ΓΑΚ (ΕΕ) αριθ. 651/2014 (Άρθρο 38)) Υποστηρικτικές δαπάνες (De Minimis)
Μεσαίες 40%

 

40%
Μικρές και πολύ Μικρές 50%

It will be possible to make an advance payment of up to 40% of the corresponding Public Expenditure against an equal guarantee letter, from a bank or other public financial institution established in Greece.

SUBMISSION – ASSESSMENT – INSCRIPTION

In order to be included in the program, the potential beneficiaries should submit an investment project financing application for evaluation in accordance with the detailed procedure that will be determined in the Program Invitation. During the submission, a special explicit mention will be made of compliance with the terms and obligations arising from the funding source (Recovery and Resilience Fund).

Applications must be submitted via the Programme's Information System. It is noted that during the control and evaluation of the proposals, strict data cross-checks will be made in order to verify the accuracy of the data contained in the investment proposals and to avoid fraud at the expense of the EU budget.

The evaluation of the investment projects will be comparative, in the context of an overall score that will be obtained based on the following criteria:

  • K1: Reduced annual primary energy savings (kWh/m2)
  • K2 Special Saving of annual primary energy (reduced to operating hours)
  • K3 Investment Efficiency: the ratio of the annual primary energy Saving (kWh/m2) to the cost of the Investment (in reduced sizes).

Overall Rating of investment plan application: K = ΣΚixβi

The criteria and weighting factors β will be described in detail in the Program Call.

The investment plans of the beneficiaries will be included in the action based on the ranking order until the available resources are exhausted.

INFORMATION

The Pre-Publication of the Program will be posted on the website of the Ministry of Environment and Energy https://ypen.gov.gr

This Pre-Publication does not create any legal commitment of the State regarding the final Call of the Program and the developer reserves the right to modify the conditions mentioned herein.

ANNEX I – DEFINITION OF MEDIA

(as defined in Commission Recommendation 2003/361/EC)

Article 1

Business

An enterprise is considered any unit, regardless of its legal form, that carries out an economic activity, as such it means in particular the units that carry out a craft or other activity, individually or family-owned, personal companies or associations of persons that regularly carry out an economic activity.

Article 2

Number of employees and financial limits defining the business categories

  1. The category of very small, small and medium-sized enterprises (SMEs) consists of enterprises that employ fewer than 250 workers and whose annual turnover does not exceed EUR 50 million or whose annual balance sheet total does not exceed EUR 43 million.
  2. In the SME category, a small business is defined as a business that employs fewer than 50 workers and whose annual turnover or total annual balance sheet does not exceed 10 million euros.
  3. In the SME category, a very small business is defined as a business that employs fewer than ten employees and whose annual turnover or total annual balance sheet does not exceed 2 million euros.

Article 3

Types of enterprises taken into account for the calculation of the number of employees and financial amounts

  1. "Independent enterprise" is any enterprise that is not classified as a cooperating enterprise within the meaning of paragraph 2 or as an associated enterprise within the meaning of paragraph 3.
  2. "Associated enterprises" are all enterprises that are not characterized as connected within the meaning of paragraph 3 and between which the following relationship exists: an enterprise (upstream enterprise) owns, itself or jointly with one or more connected enterprises within the meaning of paragraph 3, 25 % or more of the capital or voting rights of another enterprise (downstream enterprise).

    However, an enterprise may be characterized as independent, i.e. not having associated enterprises, even if the 25% threshold is met or exceeded, as long as this percentage is controlled by the following categories of investors, and provided that they are not, individually or together, connected within the meaning of paragraph 3 with the relevant enterprise:

    a) public holding companies, venture capital companies, natural persons or groups of natural persons who systematically carry out activities in business risk investments ("businessangels") and invest equity capital in non-listed companies, as long as the entire proposal in a single company does not exceeds EUR 1250000;

    b) universities or non-profit research centres;

    (c) institutional investors, including regional development funds;

    d) autonomous local authorities with an annual budget of less than 10 million euros and less than 5000 inhabitants.

  1. “Συνδεδεμένες επιχειρήσεις” είναι οι επιχειρήσεις που διατηρούν μεταξύ τους μια από τις ακόλουθες σχέσεις:

    α) μια επιχείρηση κατέχει την πλειοψηφία των δικαιωμάτων ψήφου των μετόχων ή των εταίρων άλλης επιχείρησης·

    β) μια επιχείρηση έχει το δικαίωμα να διορίζει ή να παύει την πλειοψηφία των μελών του διοικητικού, διαχειριστικού ή εποπτικού οργάνου άλλης επιχείρησης·

    γ) μια επιχείρηση έχει το δικαίωμα να ασκήσει κυριαρχική επιρροή σε άλλη επιχείρηση βάσει σύμβασης που έχει συνάψει με αυτήν ή δυνάμει ρήτρας του καταστατικού αυτής της τελευταίας·

    δ) μια επιχείρηση που είναι μέτοχος ή εταίρος άλλης επιχείρησης ελέγχει μόνη της, βάσει συμφωνίας που έχει συνάψει με άλλους μετόχους ή εταίρους της εν λόγω επιχείρησης, την πλειοψηφία των δικαιωμάτων ψήφου των μετόχων ή των εταίρων αυτής της επιχείρησης.

    Τεκμαίρεται ότι δεν υπάρχει κυρίαρχη επιρροή, εφόσον οι επενδυτές που αναφέρονται στην παράγραφο 2 δεύτερο εδάφιο δεν υπεισέρχονται άμεσα ή έμμεσα στη διαχείριση της εξεταζόμενης επιχείρησης, με την επιφύλαξη των δικαιωμάτων που κατέχουν με την ιδιότητά τους ως μετόχων ή εταίρων.

    Συνδεδεμένες θεωρούνται επίσης οι επιχειρήσεις που διατηρούν μια από τις σχέσεις που αναφέρονται στο πρώτο εδάφιο μέσω μιας ή περισσότερων άλλων επιχειρήσεων ή με τους επενδυτές που αναφέρονται στην παράγραφο 2.

    Οι επιχειρήσεις που διατηρούν μια από τις εν λόγω σχέσεις μέσω ενός φυσικού προσώπου ή ομάδας φυσικών προσώπων που ενεργούν από κοινού θεωρούνται επίσης συνδεδεμένες επιχειρήσεις καθόσον ασκούν το σύνολο ή τμήμα των δραστηριοτήτων τους στην ίδια αγορά ή σε όμορες αγορές.

    Ως όμορη αγορά θεωρείται η αγορά ενός προϊόντος ή υπηρεσίας που βρίσκεται αμέσως ανάντη ή κατάντη της σχετικής αγοράς.

  2. Except in the cases set out in paragraph 2 second subparagraph, an enterprise cannot be considered an SME if 25 % or more of its capital or voting rights is controlled, directly or indirectly, by one or more public organizations or public bodies, individually or jointly.
  3. Μια επιχείρηση δύναται να υποβάλει δηλώσεις σχετικά με την ιδιότητά της ως ανεξάρτητης, συνεργαζόμενης ή συνδεδεμένης επιχείρησης, καθώς και σχετικά με τα στοιχεία που αφορούν τα αριθμητικά όρια που αναφέρονται στο άρθρο Η δήλωση αυτή μπορεί να υποβληθεί ακόμη και εάν η διασπορά κεφαλαίου δεν επιτρέπει να καθοριστεί ποιος το κατέχει εφόσον η επιχείρηση δηλώνει υπεύθυνα ότι μπορεί εύλογα να υποθέσει ότι δεν ανήκει, κατά ποσοστό 25 % ή περισσότερο, σε μια επιχείρηση ή, από κοινού, σε περισσότερες επιχειρήσεις που είναι συνδεδεμένες μεταξύ τους ή μέσω φυσικών προσώπων ή ομάδας φυσικών προσώπων. Οι δηλώσεις αυτές πραγματοποιούνται με την επιφύλαξη των ελέγχων και εξακριβώσεων που προβλέπονται από τις εθνικές ή κοινοτικές κανονιστικές ρυθμίσεις.

Article 4

Data for calculating the number of employees and financial amounts and reference period

  1. The data used to calculate the number of employees and the financial amounts are those related to the last closed management year and are calculated on an annual basis. They are taken into account at the date of closing the accounts. The amount of turnover is calculated without value added tax (VAT) and without other indirect duties.
  2. When, on the date of closing the accounts and on an annual basis, an enterprise is above or below the limits relating to the number of employees or the financial limits referred to in Article 2, this situation results in the acquisition or loss of medium, small or very small enterprise status only if the phenomenon is repeated for two consecutive financial years.
  3. In the case of start-ups whose accounts have not yet been closed, the figures taken into account must be derived from reliable estimates made during the financial year.

Article 5

The number of employees

The number of employed persons corresponds to the number of annual work units (EME), i.e. the number of full-time employees who worked in the company under review or on its behalf during the entire year in question. People who did not work the whole year, part-time workers regardless of duration, and seasonal workers correspond to fractions of EMEs. The number of employees includes:

a) employees

b) the persons who work for the enterprise, have a relationship of dependence to it and are treated as employees based on national law;

c) the business owners

d) the partners who carry out a regular activity within the business and derive financial advantages from the business.

Apprentices or students who are in vocational training under an apprenticeship or vocational training contract are not included in the number of employees. The duration of maternity or parental leaves is not taken into account.

Article 6

Defining the elements of the business

  1. In the case of an independent enterprise, the determination of the data, including the number of employees, is carried out exclusively on the basis of the accounts of this enterprise.
  2. Στην περίπτωση επιχείρησης που συνεργάζεται ή συνδέεται με άλλες επιχειρήσεις, ο καθορισμός των στοιχείων, συμπεριλαμβανομένου του αριθμού απασχολούμενων, γίνεται με βάση τους λογαριασμούς και τα λοιπά στοιχεία της επιχείρησης, ή -εφόσον υπάρχουν- τους ενοποιημένους λογαριασμούς της επιχείρησης, ή τους ενοποιημένους λογαριασμούς στους οποίους περιλαμβάνεται και η εξεταζόμενη επιχείρηση βάσει ενοποίησης.

    Στα στοιχεία που αναφέρονται στο πρώτο εδάφιο προστίθενται τα στοιχεία των επιχειρήσεων που ενδεχομένως συνεργάζονται με την εξεταζόμενη επιχείρηση, οι οποίες βρίσκονται ακριβώς ανάντη ή κατάντη της εν λόγω επιχείρησης. Τα στοιχεία συγκεντρώνονται κατ’ αναλογία προς το ποσοστό συμμετοχής στο κεφάλαιο ή στα δικαιώματα ψήφου (το υψηλότερο από τα δύο αυτά ποσοστά). Σε περίπτωση διασταυρωμένης συμμετοχής, λαμβάνεται υπόψη το υψηλότερο των ποσοστών αυτών. Στα στοιχεία που αναφέρονται στο πρώτο και το δεύτερο εδάφιο προστίθεται το 100 % των στοιχείων των επιχειρήσεων που ενδεχομένως συνδέονται άμεσα ή έμμεσα με την εξεταζόμενη επιχείρηση και τα οποία δεν περιλαμβάνονται ήδη στους λογαριασμούς βάσει ενοποίησης.

  1. Για την εφαρμογή της παραγράφου 2, τα στοιχεία των επιχειρήσεων που συνεργάζονται με την εξεταζόμενη επιχείρηση προκύπτουν από τους λογαριασμούς και τα λοιπά στοιχεία, ενοποιημένα εφόσον υπάρχουν, στα οποία προστίθεται το 100 % των στοιχείων των επιχειρήσεων που συνδέονται με τις συνεργαζόμενες αυτές επιχειρήσεις, εκτός εάν τα στοιχεία τους περιλαμβάνονται ήδη βάσει ενοποίησης.

    Για την εφαρμογή της παραγράφου 2, τα στοιχεία των επιχειρήσεων που συνδέονται με την εξεταζόμενη επιχείρηση προκύπτουν από τους λογαριασμούς και τα λοιπά στοιχεία τους, ενοποιημένα εφόσον υπάρχουν. Στα στοιχεία αυτά προστίθενται κατ’ αναλογία τα στοιχεία των επιχειρήσεων που ενδεχομένως συνεργάζονται με τις συνδεδεμένες αυτές επιχειρήσεις, οι οποίες βρίσκονται ακριβώς ανάντη ή κατάντη αυτών, εάν δεν περιλαμβάνονται ήδη στους ενοποιημένους λογαριασμούς σε αναλογία τουλάχιστον ισοδύναμη με το ποσοστό που ορίζεται στην παράγραφο 2 δεύτερο εδάφιο.

  2. When the number of employees of a given enterprise does not appear from the consolidated accounts, it is calculated by proportionally gathering the data related to the enterprises that cooperate with the said enterprise, and adding the data related to the enterprises connected to it.

APPENDIX II – DEFINITION OF TROUBLE BUSINESS

As set out in the Guidelines on State aid for rescuing and restructuring non-financial firms in difficulty (2014/C 249/01)

"Problem Business": the business for which at least one of the following conditions is met:

  1. if it is a limited liability company (other than an SME which has not completed three years since its incorporation or, in terms of eligibility for venture finance support, an SME which has not completed seven years since its first commercial sale, which meets the criteria for investment risk financing following due diligence review by the selected financial intermediary), when more than half of its subscribed capital has been lost due to accumulated losses. This applies when deducting accumulated losses from reserves (and all other items generally considered part of the company's equity) results in a negative cumulative amount that exceeds half of the subscribed capital. For the purposes of this provision, the term "limited liability company" refers in particular to the types of companies listed in Annex I to Directive 2013/34/EU of the European Parliament and of the Council (1) and the term "capital" includes, where appropriate, and any premium issue difference;
  2. if it is a company in which at least some members have unlimited liability for the company's debts (except for an SME that has not completed three years since its establishment or, in terms of eligibility for venture capital funding, an SME that has not completed seven years from the first its commercial sale, which meets the criteria for venture capital investment following due diligence review by the selected financial intermediary), if it has lost more than half of its capital, as shown in the company's accounts, due to accumulated losses. For the application of this provision, the term "company in which at least some members have unlimited liability for the company's debts" refers in particular to the types of companies listed in Annex II of Directive 2013/34/EU;
  3. if it is a company subject to collective insolvency proceedings or meets the conditions of the national law governing it as regards its subjection to collective insolvency proceedings at the request of its creditors;
  4. if it is a business that has received rescue aid and has not yet repaid the loan or terminated the guarantee agreement or that has received restructuring aid and is still subject to a restructuring plan;
  5. if it is a business other than an SME, if in the last two years: a) the company's debt-to-equity ratio is higher than 7.5 and b) the company's EBITDA interest coverage ratio is below 1.0 .

You need help;

Contact us!

  • 2710 227639
  • 6977422385
  • info@askengineers.gr