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Legislative Act of the 13th of April 2020, Measures on Mitigating the spread of COVID-19

4/14/2020

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The 6th Legislative Act of the Greek Government, containing Measures on Mitigating the Spread of COVID-19, has been published today.
Article 3 provides that: Subject to certain conditions, businesses affected by the outbreak of COVID-19, will be receiving a 25% relief of their VAT obligation (against future tax payments to be made after the  1st of May  2020) on the condition that they pay the tax in full by the 30th of April 2020.
Furthermore:
Article 2 sets conditions for businesses to amend Professional Activity Code (ΚΑΔ) and contains consequences for inaccurate statements.
Article 6 provides the time frames for exclusion from VAT on donations to the end of mitigating COVID-19.
Article 7 contains provisions for opening and closing hours for stores.
Article 8 makes provisions for the special purpose leave.
Article 9 provides for an extension on free medical care for uninsured subjects until the 31st of May 2020 on certain conditions.
Article 11 provides for continuation of supportive measures for payments towards national insurance obligations.
Article 14 provides for private doctors' temporary employment on public hospitals for a term of 2 months which may be extended for a further 2 months.
Article 19 contains provisions for remote support for COVID-19 patients and the deployment of apps  using pseudonymous, anonymous and cryptography, ensuring data protection of patients.
Article 23 provides for easier access of farmers to financing schemes and bank loans up to 25,000 EUR.
Article 24 provides for employment of foreign nationals in the agricultural sector and extension of their permits for 6 months subject to conditions.
Article 26 provides for the relief of parents from certain kindergartens' fees.
Article 38 contains provisions for electronic (digital) affidavits and authorization statements.
Article 48 provides for remote education for primary,  secondary and post-school education during the Easter vacations.
Article 61 provides for matters related to cancellations of flights.
Article 65 provides for matters relating to cancellations of boat trips.
Article 71 provides for matters pertaining to
  • breach of contract between a tourist business and a client e.g. clients' cancellation of bookings from booking resorts and tourist businesses as well as
  • matters pertaining to breach of contract between tourist businesses.
Article 72 provides conditions for the State support of tourist resorts still operating (exceptionally operating).
pdf of the Legislative Act in Greek
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    Ioannis Valmas LLB, LLM, (MSc) is Managing Partner at Valmas Associates and a Greek lawyer licensed by the Athens Bar since 2008. His writings on Greek Real Estate Law have been widely published in recent years by publishers in Greece and abroad.

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Ioannis Valmas is appointed before the Court of Appeals and regulated by the Athens Bar Association (License No. 30492). We are licensed to practice law throughout the territory of the Hellenic Republic, Greece. Our registered office is situated on Ippokratous 10-12 str., Athens, 10679, Greece and we bear VAT No. EL126271259.

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