Support to Covid-19-affected business operators

The State Revenue Service shall inform regarding the various types of State aid to performers of entrepreneurship: aid for idle, aid for wage subsidies, aid (gravel) for the provision of working funds, aid in the beauty sector and extension of the period of payment of taxes.

          Below are the conditions to be met by tenderers in order to obtain the aid granted, as well as the information necessary to obtain the aid, which summarises the legislation, the various information materials, the guidelines and the instructions for completing the instructions. We call on any taxpayer to consider this information in order to obtain the aid that is due.

Aid for idle

Available to entrepreneurs whose revenues have decreased by more than 20 % in comparison with August, September, 2020 and whose employees (all or part) are in idle. This aid is also available to self-employed and patentable payers whose revenues have decreased by more than 20 % in comparison with the average revenue of August, September and October 2020.

1. Normative act – Cabinet Regulation No. 709 of 24 November 2020, Regulations Regarding aid for idle tax payers for the continuation of their activities in the circumstances of the crisis caused by Covid-19.
2. SRS on the website information available – “idle aid to undertakings and their employees”, “aid to self-employed”, “aid to paying agents”.
3. SRS on the website available information materials:

- “Guidelines on the arrangements for the provision of idle aid to employers, self-employed persons and patent payers”;

- information material “How to submit electronically a document“ application for support for continuation OF activity IN THE context OF THE crisis of COVID-19 ”for legal persons”;

- information material “How to submit electronically a document“ application for support for continuation OF activity IN THE context OF THE crisis of COVID–19 ”for self-employed persons and persons who pay the royalty”;

- information material “How to submit electronically a document“ submission for support for continuation OF activity IN THE context OF THE crisis of COVID-19 ”for employers - natural persons”;

- SRS online seminar for self-employed and royalty payers on idle supportAnswers to listener questions”;

- SRS online seminar for self-employed and royalty payers on idle supportAnswers to listener questions (II)”;

- SRS online seminar for employers on idle supportAnswers to listener questions”;

- information material “Completion of the employer's report if the aid is granted for idle or aid for the wage subsidy granted for the period from 9 November 2020”.

4. Seminar materials available on THE SRS website:

- “SRS online seminar for employers on idle support and wage subsidies”;

- “SRS online seminar for self-employed and royalty payers on idle support”.

Aid for wage subsidies

Available to entrepreneurs whose revenues have decreased by more than 20 % in comparison with August, September, 2020 and whose employees (all or part) are working part-time. At the time of the payment of the aid, the company may not have a tax debt exceeding eur 1000 if no timetable has been entered into.

1. Normative act – Cabinet Regulation No. 675 of 10 November 2020 “Regulations on the provision of aid to taxpayers for the continuation of their activities”
   Covid-19 in times of crisis'.
2. SRS on the website available information: “support for part-time employees”.
3. SRS on the website available information materials:

- “Guidelines on the modalities for the provision of aid wage subsidies to employers”;

- information material “Completion of the employer's report if the aid is granted for idle or aid for the wage subsidy granted for the period from 9 November 2020”;

- SRS online seminar employers on idle supportAnswers to listener questions”;

- information material “How to submit electronically a document“ application for support for continuation OF activity IN THE context OF THE crisis of COVID-19 ”for legal persons”;

- information material “How to submit electronically a document“ submission for support for continuation OF activity IN THE context OF THE crisis of COVID-19 ”for employers - natural persons”.

4. SRS on the website available seminar materialsSRS online seminar for employers on idle support and wage subsidies”.

Aid (gravel) to ensure the flow of current assets

The State aid programme which will be eligible as soon as the European Commission has adopted a decision on the compatibility of the aid with the internal market in the European Union.

1. Normative act – Cabinet Regulation No. 676 of 10 November 2020, Regulations Regarding Aid to Companies affected by Covid-19 crisis..
2. SRS on the website information available — “grant for the provision of cash flows”.
3. SRS on the website available information materials:

- “Guidelines for the application OF CABINET Regulation No 676”;

- information material “Recommendations for the submission of an application for a“ COVID-19 crisis ”to the micro-enterprises and self-employed persons for the purpose of obtaining aid for the provision of cash flows”.

4. Seminar materials available on THE SRS website:

- “Grant for working cash flow | seminar for enterprises and self-employed”;

- “how to properly fill in the application for compensation for working assets. Link to youtube.com live:

https://www.youtube.com/watch?v=Ir5-Gey_R28&feature=emb_title

Aid in the beauty sector

Available to self-employed, patent-payers, employees (both beauty practitioners and their support and administration staff) who were employed in the beauty sector of the employer in October or November 2020.

1. Normative act – Cabinet Regulation No. 709 of 24 November 2020, Regulations Regarding aid for idle tax payers for the continuation of their activities in the circumstances of the crisis caused by Covid-19.
2. SRS on the website information available – “aid in the beauty sector”.
3. SRS on the website available information materials:

“Guidelines on the arrangements for the provision of idle aid to persons working in the beauty sector”.

Extension of the period of payment

1. Laws and regulations:

- Law on the Consequences of Dissemination of Covid-19 Infections;

- Cabinet Regulation No. 675 of 10 November 2020, Regulations Regarding the Provision of Support to Taxpayers for Continuing their Activities in Covid-19 Crisis”;

- LawOn Taxes and Fees'Article 24, first paragraph, and Article 26, eleventh subparagraph.

2. SRS on the website information available “Extension of tax payments” and “taxes” — “useful” — Term extensions and tax debts — “split of current and late tax payments within time periods”.

SRS on the website the following information materials are also available:

- information material “Completion of the employer's report if the aid is granted for idle or aid for the wage subsidy granted for the period from 9 November 2020”;

- Methodic materialPresentation of State aid in accounting for Covid 19”.