Μεταποίηση – Εφοδιαστική Αλυσίδα

Eligible for support under the law schemes are enterprises that are established or have a branch in Greece at the start of operations of the investment plan and have one of the following forms: commercial company, cooperative, social cooperative enterprises, agricultural cooperatives, producer organizations and groups, agricultural partnerships, urban cooperatives, consortia carrying out commercial activity, public, Municipal Enterprises and their subsidiaries under certain conditions.

1. Grant, which consists of the provision by the State of a sum of money free of charge to cover part of the eligible costs of the investment plan.

2. Επιδότηση χρηματοδοτικής μίσθωσης, η οποία συνίσταται στην κάλυψη τμήματος των καταβαλλόμενων δόσεων χρηματοδοτικής μίσθωσης (leasing), για την απόκτηση καινούργιου μηχανολογικού και λοιπού εξοπλισμού, ενώ η μέγιστη διάρκεια μίσθωσης δεν μπορεί να υπερβαίνει τα 7 έτη.

3. Tax exemption, which consists of the exemption from the payment of income tax on the realized pre-tax profits, which result from all the activities of the business minus the tax corresponding to the profits distributed or undertaken by the partners, within a maximum of 15 tax years, from the certification of the implementation of 50% or 65% of the cost of the investment project.

4. Subsidy of the cost of employment created, which consists of covering the wage costs of the new jobs created and linked to the investment plan.

   • Τα είδη ενισχύσεων των περιπτώσεων 1, 2 and 3 παρέχονται μεμονωμένα ή συνδυαστικά and συνυπολογίζονται για τον καθορισμό του συνολικού ποσού ενίσχυσης του κάθε επενδυτικού σχεδίου. Το είδος ενίσχυσης της περίπτωσης 4,

παρέχεται αυτοτελώς and μόνο για τις δαπάνες του μισθολογικού κόστους των νέων θέσεων εργασίας.

1. • Για τις μεγάλες επιχειρήσεις, η ενίσχυση περιλαμβάνει τα ανωτέρω κίνητρα, πλην της επιχορήγησης

   • In the case of investment projects implemented by small, micro and medium-sized enterprises, and for the part relating to the contractual investment, either the incentive of the subsidy or the incentive of the tax exemption is provided, without the specific incentives being a mixture of this funding.

   • For eligible expenditure other than regional funding, the incentives of the subsidy or tax exemption are provided.

The minimum amount of the investment is determined based on the size of the entity, namely:

a) for large enterprises in the amount of 1,000,000 euros

b) for medium-sized enterprises in the amount of 500,000 euros

c) for small enterprises, in the amount of 250,000 euros

d) for micro-enterprises, in the amount of 100,000 euros

e) for Social Cooperative Enterprises (Cooperatives), Agricultural Cooperatives, Urban Cooperatives, Producer Groups and Organizations, Agricultural Partnerships, in the amount of 50,000 euros.

Investment projects subject to the funding schemes of this Law should have the character of an initial investment and in particular meet one of the following conditions:

• Create a new unit.

• Expansion of the capacity of an existing unit.

• Diversification of a unit's production into products or services that have never been produced in it, provided that the eligible costs exceed by at least 200% the carrying amount of the assets reused, as recorded in the financial year preceding the start of operations of the investment.

• A fundamental change in the entire production process of an existing unit, provided in the case of large enterprises that the funded costs exceed the depreciation of the assets linked to the activity, during the three (3) previous tax years, of the assets linked to the activity to be modernized.

For investment plans for transport services with supply chain management to third parties (logistics - CAD 52.29.19.03), the provision of services to companies of the same group may amount to up to 30% of the total services provided. For the same investment projects, the place of their establishment should be distinct from the premises of other business activities of the company or companies of the Group. For the establishment, expansion or modernization of supply chain service units, a necessary prerequisite, if they do not exist, is the implementation of investment projects for the installation and commissioning of integrated IT and communications-telematics systems, to support storage, loading and unloading and management in general of materials – goods.

1. Costs for Advisory Services to SMEs: Up to 5% of the cost of regional funding and up to 70,000 euros, with a 50% funding rate.

2. Investment costs for energy efficiency measures other than energy efficiency measures in buildings. Eligible costs are the additional investment costs required to achieve the highest level of energy efficiency. The intensity of expenditure support is set at thirty percent (30%) for large enterprises, 40% for medium-sized enterprises and 50% for small enterprises.

3. Costs for the installation of efficient district heating and/or cooling systems. The intensity of the expenditure support is set at a percentage (30%) of them. The funding rate may be increased by fifteen (15) percentage points for investments using only renewable energy, waste heat or a combination of the two, including cogeneration from renewable energy sources.

4. Expenditure for the remediation of environmental damage, the restoration of natural habitats and ecosystems, the protection or restoration of biodiversity or the implementation of nature-based solutions for adaptation to and mitigation of climate change (Article 45 of the General Rules of Procedure). For investments in the remediation of environmental damage or the restoration of natural habitats and ecosystems, eligible costs are the costs incurred for remediation or restoration works, reduced by the increase in the value of the land or property. They are supported up to the amount of 300,000 euros, with a 50% funding rate. Ενισχύονται έως του ποσού των 300.000 ευρώ, με ποσοστό ενίσχυσης 50%

5. Expenditure for resource efficiency and support for the transition to a circular economy Eligible costs are the additional investment costs resulting from the comparison of the total investment costs of the project with those of one (1) less environmentally friendly project or activity. The intensity of the expenditure support is set at 40% for large enterprises, 50% for medium-sized enterprises and 60% for small enterprises.

6. Expenses for vocational training: They are supported up to the amount of €30,000, with a 50% funding rate that can rise to 70% under conditions. These expenditures relate to the upgrading of qualifications or the retraining of employees. In particular, the following costs are eligible:

   • staff costs of trainers, for the hours during which trainers participate in vocational training;

   • operating costs of trainers and trainees directly related to the vocational training project, such as travel expenses, materials and supplies directly related to the project, depreciation of logistical means and equipment, to the extent that they are used exclusively for the vocational training project. Accommodation costs are excluded, except for the minimum necessary accommodation costs of trainees who are workers with disabilities;

   • costs of advisory services in connection with the vocational training project;

   • staff costs of trainees and general indirect costs, such as administrative costs, rents and overheads, for the hours during which trainees participate in vocational training.

7. Expenses for the participation of SMEs in trade fairs: Up to 5% of the cost of regional funding and up to the amount of €150,000, with a 50% funding rate. These expenses concern the lease, installation and management of a booth for the participation of a business in any trade fair.

8. Funding for disadvantaged workers A. Employees in a disadvantaged position (Article 32 of the General Rules of Procedure) Eligible expenses are salary expenses for a maximum period of twelve (12) months from the recruitment of an employee in a disadvantaged position for an amount of up to €50,000 and a 50% subsidy. When the employee in question is in a particularly disadvantaged position, eligible expenses are salary expenses for a maximum period of twenty-four (24) months from recruitment for an amount of up to €50,000 and a 75% subsidy.

9. Expenditure on investment funding to SMEs: Tangible and intangible assets are supported up to 20% of the eligible expenditure in the case of small enterprises and up to 10% of the eligible expenditure in the case of medium-sized enterprises.

Φορολογική Tax Exemption

The right to start using the benefit of the tax exemption incentive is based on the certification of the implementation of 50% or 65% of the cost of the investment plan by the competent control body and on the condition that the company has previously covered the entire same participation. The entity may utilize the entire entitlement to the tax exemption within fifteen (15) tax years from the year of establishment of the right to use the benefit with the following, cumulative restrictions:

The eligible funding must not exceed, per year, 1/2 of the total approved amount of the tax exemption, until the tax year of the issuance of the decision to complete and start the productive operation of the investment.

Capital Subsidy

An amount up to twenty-five percent (25%) or fifty percent (50%) or sixty-five percent (65%) of the approved grant may be paid after the certification by the competent control body of the implementation of 25% or 50% or 65% of the total cost of the investment. The remaining amount of the subsidy or its entirety, in case of non-application of the above regulation, shall be paid after the issuance of the decision to complete and start productive operation of the investment.

Leasing Subsidy

The commencement of the payment of the leasing subsidy may take place after the certification, by the competent control body, of the installation in the unit of all the leased equipment, in accordance with the leasing agreement. The subsidy is paid every six months and after the payment of the rent installments by the investment entity. The amount paid is calculated on the acquisition value of the equipment, which is included in the instalments paid, in accordance with the approved funding percentages and with the limitation of not exceeding the payment of sixty percent (60%) of the approved amount until the issuance of the decision to complete and start the productive operation of the investment plan. It is possible to discount the lease installments by the investment entity only for the last twelve (12) months of the lease agreement, as approved by the competent service.

Subsidizing the Cost of Employment Created

The start of the subsidy of the cost of the created employment may take place after the certification by the competent control body for the creation of the jobs linked to the investment plan. The subsidy is paid every six months and after the payment of the wage costs by the investment entity, with the limitation of the excess payment of sixty percent (60%) of the approved amount until the issuance of the decision to complete and start the productive operation of the investment.