PurposeThe purpose of the Manufacturing – Supply Chain regime is to strengthen investment projects belonging to the manufacturing sector and investment projects in the Supply Chain sector, with the aim of technological, productive, administrative and organizational upgrading, as well as innovative and outward-looking development and growth , with the aim of strengthening the competitive position of businesses in the domestic and international market.PROCESSING – SUPPLY CHAINInvestment projects subjectto this regime are investment projects that fall into the field of manufacturing (except for the processing of agricultural products) and the supply chain and are included in the eligible Activity Code Numbers (KAD).For the single investment projects that are submitted to this regime and concern the cultivation and processing of agricultural products, without the intervention resulting in an agricultural product, only the part that concerns the processing activity is supported.For the investment projects of transport services with management of the supply chain to third parties (logistics – KAD 52.29.19.03) the provision of service to companies of the same group may amount to a rate of up to 30% of the total services provided. For the same investment projects, their place of installation should be distinct from the facilities of other business activities of the company or the companies of the Group. For the establishment, expansion or modernization of supply chain service units, a necessary condition, 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 general management of materials – goods.This scheme may also include investment projects for aid to SMEs in accordance with article 17 of the G.A.K. and par. 7 of article 30 of Law 4887/2022, as added by Article 71 of Law 4949/2022 for the areas ineligible for regional aid (North, Central and South Sectors of Athens). The investment plans must have an integrated nature of initial investment, moreover, the Eligible expenses of regional and non-aids, the ineligible expenses, the Types of Aids and the Maximum amounts of aid granted are applied proportionally.The aid intensity does not exceed: a) 20% of the eligible costs in the case of small enterprises; b) 10% of the eligible costs in the case of medium-sized enterprisesTRANSFORMATION – SUPPLY CHAINBeneficiariesBeneficiaries of the aid of the Processing Supply Chain regime are the investment entities that are established or have a branch in the Greek Territory at the time of the start of the investment project and have one of the following forms:a. Trading company, b. Cooperative, c. Social Cooperative Enterprises (S.E.P.), Agricultural Cooperatives (AS), Producer Groups (O.P.), Producer Organizations (O.P.), Urban Cooperatives, Agricultural Corporate Partnerships (A.E.S.), d. Consortiums that carry out commercial activity, e. Public and municipal enterprises and their subsidiaries, provided that: e. they have not been assigned to serve a public purpose, ev. the provision of services has not been assigned by the state exclusively to them, ec. their operation is not subsidized with public funds for the period of compliance with the long-term obligations defined by Law 4887/22. (articles 22&25)TRANSFORMATION SUPPLY CHAIN ANNOUNCEMENT Types ofaid The following types of aid are provided to investment projects that fall under the regime of Manufacturing Supply Chain : a. Tax exemption, which consists in the exemption from the payment of income tax on the realized pre-tax profits, which arise on the basis of the relevant tax legislation, from all the activities of the company, minus the tax of the legal person or legal entity that is apportioned in the profits distributed or assumed by the partners. The amount of the tax exemption is calculated as a percentage of the value of the subsidized costs of the investment project or the value of the new mechanical and other equipment, which is acquired through leasing and constitutes an equal amount of reserve, which is kept in a separate account in the financial the situations.b. A grant, which consists of the free provision by the State of a sum of money, to cover part of the supported costs of the investment project and is determined as a percentage of them.c. Leasing subsidy, which consists in the coverage by the State of part of the lease installments paid, which is concluded for the acquisition of new machinery and other equipment, determined as a percentage of their acquisition value and included in the installments paid . The leasing subsidy cannot exceed seven (7) years, and the term starts from the date of completion of the investment.d. Subsidizing the cost of the employment created, which consists of the State covering part of the wage costs of the new jobs created and linked to the investment plan and for which no other state aid is received.For medium and large enterprises, the aid includes the above incentives except the grant (with exceptions)Maximum amounts of aid granted– The total amount of aid per investment project submitted by very small and small enterprises cannot exceed three million euros (3,000 .000 €) for all types of aid– The total amount of aid per investment project submitted by medium and large enterprises cannot exceed: i) three million euros (€3,000,000) for the aid of the leasing subsidy or the subsidizing the cost of the employment created, as well as the grant in the case (aids for medium-sized enterprises in the Regional Units of Thrace) and ii) the five million euros (€5,000,000) to strengthen the tax exemption.-The total amount of aid per investment project concerning eligible costs outside of regional aid cannot exceed three hundred thousand (300,000.00) euros.The aid provided to each investment plan entity, including aid to cooperating or affiliated companies, cannot cumulatively exceed twenty million (20,000,000) euros for an individual company and thirty million (30,000,000) euros for the set of cooperating or affiliated companies.TRANSFORMATION DEVELOPMENT LAWSpecial categories of aidFor very small and small enterprises, the aid rates for all types of incentives, except the grant, are granted at the maximum rate of the Regional Aid Charter. The grant incentive is awarded at eighty percent (80%) of the Regional Aid Charter. For medium and large enterprises, the incentives are granted at eighty percent (80%) of the upper limit of the Regional Aids Charter.Incentives are granted at one hundred percent (100%) for investment projects that:a. They are implemented in the following areas: aa. Mountainous areas, according to the classification of the Hellenic Statistical Authority (EL.STAT.), apart from the municipal units that are part of the urban complex of Athens, av. areas located at a distance of up to thirty (30) kilometers from the border. St. islands with a population of less than three thousand one hundred (3,100) inhabitants, and ad. that have been affected by natural disasters, according to a decision of the Government Committee for State Aid.b. Industrial and Business Areas (B.E.P.E.), Business Parks (E.P.) excluding Business Parks of Intermediate Level of Organization (E.P.E.B.O.) .Y.K.T.) and to Organized Receptors of Manufacturing and Business Activities (O.Y.M.E.D.), as long as they do not concern the modernization or expansion of existing structures of the aided enterprise, Bv. They are implemented in buildings classified as preserved (90% of the Regional Aids Map)c. They relate to the re-operation of industrial units, which have ceased operation, at least 2 years before the submission of the affiliation application. And the value of the fixed equipment of the industrial unit, which is to be reopened, covers at least fifty percent (50%) of the supported cost of the investment project.– For the investment projects implemented in the Depolitization Zones (Regional Units of Florina, Kozani, Municipality of Megalopolis), the aid rates are the highest of the Regional Aids Chart, depending on the size of the business and according to the defined types of aid.– For investment projects implemented in the Regional Units of Kastoria and Grevena and in the Municipalities of Tripoli, Oichalia and Gortynia, the subsidy rate for small and very small businesses is set at 90% and for medium and large businesses the tax exemption rate is set at 90 % of the upper limit of the Regional Aid Map.– In the investment projects implemented by medium-sized enterprises in the regional units of Rodopi, Evros and Xanthi, the incentive of the grant is also provided, at a rate of sixty percent (60%) for the Regional Unit of Evros and thirty percent (30% for the Regional Units Rhodopi and Xanthi, of the other provisions of this aid rate with the remaining tax exemption rates being forty percent (40%) and seventy percent (70%) respectively. NUTS Aid Rates Large enterprises Medium enterprises Small & micro enterprises EL41 North Aegean / Voreio Aigaio 60% 70% 75% EL42 South Aegean / Notio Aigaio 40% 50% 60% EL43 Crete / Kriti 50% 60% 70% EL51 Eastern Macedonia, Thrace / Anatoliki Makedonia, Thraki 50% 60 % 70% EL52 Central Macedonia / Kentriki Makedonia 50% 60 % 70% EL53 Western Macedonia / Dytiki Makedonia 50% 60% 70% EL54 Epiros / Ipeiros 50% 60% 70% EL61 Thessalia / Thessalia 50 % 60% 70% EL63 Western Greece / Dytiki Elláda 50% 60% 70% EL62 Ionian Islands / Ionia Nisia 40% 50% 60% EL64 Sterea Ellada / Sterea Elláda 40% 50% 60% EL30 Attica/Western Sector / Dutikos Tomeas/Municipality of Agia Varvara, Municipality of Agios Anargyron-Kamaterou, Municipality of Aigaleo, Municipality of Ilio, Municipality of Peristeri, Municipality of Petroupoli, Municipality of Chaidari 15% 25% 35 % * EL30 Attica/East-West Attica/Piraeus/Islands / Anatoliki-Dutiki Attiki / Peiraias / Islands 25% 35% 45% EL65 Peloponnisos / Peloponnisos 40% 50% 60% Municipalities of Megalopoulis, Tripoli, Gortynias, Oichialia 50% 60% 70% *WEST ATTICA: Municipality of Aspropyrgos, Municipality of Elefsina, Municipality of Mandra-Idyllia, Municipality of Megareo, Municipality of Phylis EAST ATTICA Municipality of Acharnon, Municipality of Vari-Voulas-Vouliagmenis, Municipality of Dionysos, Municipality of Kropias, Municipality of Lavreotiki, Municipality of Marathon, Municipality of Markopoulos Mesogaia, Municipality of Paania, Municipality of Pallini, Municipality of Rafina-Pikermio, Municipality of Saroniko Municipality of Spaton-Artemidos, Municipality of Oropos PIRAEUS: Municipality of Piraeus, Municipality of Nikaia-Agios Ioannis Rentis, Municipality of Korydallos, Municipality of Keratsini-Drapetsona, Municipality of Perama Islands: Municipality of Agistrio, Municipality of Aegina, Municipality of Kythira, Municipality of Poros, Municipality of Salamina, Municipality of Spetses, Municipality of Troizinia-Methanon, Municipality of Hydra.For the Northern Aegean Region, the maximum rate of support is set for large companies at 55%, for medium-sized companies at 65% and for small and very small companies at 75%Eligible Regional Support Expendituresa. Investment costs in tangible assets and specific costs for:• The construction, expansion, modernization of building facilities, special and auxiliary facilities of the buildings, constructions to ensure accessibility for people with disabilities, as well as shaping the surrounding area. These expenses cannot cumulatively exceed 45% of the total supported expenses of a regional nature. The above coefficient is established at seventy percent (70%) for the investment projects of Transport Services with supply chain management to third parties (Logistics 3pl) and at 80% for investment projects implemented in buildings, which are classified as conservation• The purchase of all or part of the existing fixed assets, such as buildings, machinery and other equipment, of a business establishment, (subject to conditions) • The purchase and installation of new modern machinery and other equipment, including technical installations and means of transport that move within the space of the joining unit. • Leasing rents for new modern machines and other equipment • The modernization of special facilities (not related to buildings) and mechanical facilities.b. Investment costs in intangible assets, and specific costs for: • The transfer of technology, through the purchase of intellectual property rights, licenses, patents, know-how and unproprietary technical knowledge, • quality assurance and control systems, certifications, procurement and installation of software and business organization systems. For large enterprises, the aided costs for intangible assets cannot exceed fifty percent (30%) of the total aided regional aid costs, while for SMEs the maximum percentage is fifty percent (50%).c. The salary cost of the new jobs created as a result of the implementation of the investment plan is calculated for two (2) years from the creation of each position. The above wage cost is an eligible expense only independently and not in combinationTRANSFORMATION – SUPPLY CHAIN Eligible Expenses outside of Regional AidIn addition and in addition to regional aid, the subordinated business plans may be aided for the following categories of eligible expenditure outside of regional aid.1. Investment costs for consulting services in new SMEs. The intensity of the expenditure support is set at 50% of them. These costs are supported up to 5% of the total supported cost of the investment project and up to the amount of 50,000 euros. (A new business is considered a newly established business that has not been closed at the time of submission of the application for inclusion in the administrative use regime)2. Expenses for professional training (upgrading of qualifications or retraining). The intensity of the expenditure support is set at 50% of these. This percentage can be increased, up to 70% under conditions). These costs are supported up to 10% of the total supported cost of regional aid.3. Subsidies for participation of SMEs in trade fairs. The intensity of the aid does not exceed 50% of the eligible costs. These costs are supported up to 10% of the total supported cost.4. Expenditures for investment aid to SMEs. It is the expenditure on tangible and intangible assets and the estimated salary cost of the jobs directly created by the investment project calculated over a period of two years.Project Evaluation ProcessApplications for the inclusion of investment projects are submitted to a new information system as follows:a. Investment projects of an eligible amount of up to one million (1,000,000) euros, which are implemented within the boundaries of each region, are submitted to the Development Planning Directorates of the Regions of the Country.b. Investment projects of an eligible amount of more than one million (1,000,000) euros and up to three million (3,000,000) euros, implemented in the Regions of Western and Central Macedonia and Eastern Macedonia and Thrace, are submitted to the Directorate of Private Investments of the Ministry of the Interior, Macedonian Sector – Thrace.c. The remaining investment plans are submitted to the General Directorate of Private Investments of the General Secretariat of Private Investments and Public-Private Partnerships (S.D.I.T.) of the Ministry of Development and Investments.The evaluation of the investment projects starts from the date of submission of the application and is completed with the result of the evaluation control by the Evaluation Committee within a period of forty-five (45) days from the end of the regime.
