AADE
ALLOWANCES
KEA
Electricity allowance - start 14-June-2022- until 30-June-2022 to applications - Beneficiaries, how to submit the application, or update housing details and other details for granting aid, ( KEA )
The JMC was published in the Official Gazette regarding the determination of the duration of the action, the start time of the productive operation, and the technical and organizational measures for the operation of the special application of par. 6 of article 36 of law 4936/2022 (A '105), the necessary interoperability, the categories of beneficiaries, the procedure and time of submission of the application and its content, the procedure, the method of calculation and the procedure for granting financial support, the cases and the procedure for recovering any unduly paid amounts and any other necessary detail.
According to article 36 of law 4936/2022 (A '105), extraordinary financial support is provided from the state budget to cover part of the increase in the cost of electricity consumption in electricity bills of domestic consumers, issued during the period from 1 December 2021 to 31 May 2022, hereinafter referred to as the "reference period".
Beneficiaries, procedure, duration, and content of the application for receiving the Extraordinary Financial Aid
A necessary condition for the beneficiary to receive the financial support is to submit an application to a special application of the Single Digital Portal of Public Administration (gov.gr - EIP) created by the MAE MA, in collaboration with the Independent Public Authority. Revenue (AADE)
The start of operation of the application takes place after 14 June 2022. The submission of the application for receiving financial support takes place until 30 June 2022.
The payment of the beneficiaries is made after the completion of the submission and examination of the applications.
The financial support is provided to individuals, tax residents of Greece, with an annual net family income after-tax deduction, the tax year 2020, up to forty-five thousand (45,000) euros. If the taxpayer submits a tax return for the first time in the tax year 2021, the net family income after taxes of the tax year 2021 is taken into account.
The income data for the tax year 2020, are taken into account, as declared until May 1, 2022. The data of the tax residence, as well as the income for the tax year 2021, are taken into account, as declared, until the moment of the application for receiving the financial aid to each beneficiary.
Income after deduction of taxes is calculated as taxable income after deduction of the corresponding tax. Family income is calculated as the sum of the income of the debtor and the spouse or Member of the Cohabitation Agreement (MSS), according to the income tax return of the tax year taken into account in accordance with the above paragraph. The applicant must be a tax resident of Greece on May 1, 2022.
The prerequisite for receiving financial support is for the beneficiary to have submitted a tax return of income for the tax year 2020 by May 1, 2022, if required by law and if required to file for the first time an income tax return for the tax year 2021, to have submitted tax return for the tax year 2021, before submitting the application for financial assistance. In the latter case, the taxpayer confirms when submitting the application that he is required to file a return for the first time in the tax year 2021.
Beneficiaries of the aid are household electricity consumers, who are contracted on floating electricity supply tariffs that are adjusted based on the wholesale electricity purchase price. The aid concerns the consumption account of the main residence of the beneficiaries, as well as the rented residence of dependent children of the household studying inside.
To receive the financial support, each power supply number, for each month, is declared by only one beneficiary.
In the event that a power supply number for a month may be declared by two or more beneficiaries, the aid distribution procedure per beneficiary described in Article 3 of the Decision shall be followed.
The beneficiary, after being authenticated with his personal codes - credentials of the General Secretariat of Information Systems of Public Administration of the Ministry of Digital Government (taxisnet), according to article 24 of law 4727/2020 (A '184), enters the application and requests the receiving financial support
(a) for in-house electricity bills relating to the principal residence of the beneficiary; and
(b) for domestic electricity bills relating to the rented residence of dependent children of the family studying at home.
The following procedure is followed for each case:
a) for electricity bills for domestic services
concerning the main residence of the beneficiary:
In the case of natural persons or members of the household residing in the same main house during the reference period, the application for financial assistance is submitted by one of the members.
In addition, in case of an obligation to submit a joint tax return for the tax year 2021 by the two spouses who are not separated, based on the data of the Taxpayer Registry of AADE, as formed on May 1, 2022, the application for financial assistance is submitted by one of the two spouses and at the request of the other spouse, it is automatically rejected by the application.
The applicant is invited to confirm or update his / her main residence details for the reference period. More specifically, the following steps are followed:
(i. Derived from the date of the last permanently submitted income tax return, ie tax year 2021 if submitted, or tax year 2020 if the tax return 2021 has not yet been submitted, all data relating to the main residence from Table 5 of the tax return (address - streets that include the square-power supply number and all the codes related to the main residence, ie 208, 204, 808, 203, 240, 211, 212, 231, 213, 214 and 215).
(ii. In case the main residence of the beneficiary remains the same as above, for the period from 1 December 2021 to 1 May 2022, the beneficiary confirms that the above details of the main residence are valid for the entire above period.
(iii. In case the beneficiary has changed the main residence in relation to the above, during the period 1 December 2021 to 1 May 2022, fill in the corresponding complete data for the main residence that resided on 1 December 2021, on 1 January 2022, on 1 February 2022, on 1 March 2022, on 1 April 2022 and on 1 May 2022.
The change of the data of the main residence is a responsible declaration to the tax authority and is pre-filled in the data of the income declaration for the tax year 2022. In case a final income declaration has been submitted for the tax year 2021, especially the data of the main residence for the 1st December 2021 can not be changed by the beneficiary.
b) for electricity bills for their domestic household benefits concerning the rented residence of dependent children of the family studying inside:
The application for financial support is made by one of the parents or guardians who declares in Table 6 of the tax return the rent he pays for the residence of a child of the family studying in the country. In order to apply for financial assistance for the rented residence of a dependent child of the family studying at home, the parent or guardian must have previously submitted a final income tax return for the tax year 2021 and have declared it in Table 6 of the tax return for the residence of a child of the family studying inside and the corresponding power supply number.
In case of an obligation to submit a joint tax return for the tax year 2021 by the two spouses who are not separated, based on the data of the Taxpayer Registry of AADE, as they have been formed on May 1, 2022, the application for financial assistance is submitted by one of the two spouses and at the request of the other spouse, it is automatically rejected by the application.
The applicant is invited to confirm or update the details of the rented residence of dependent children of the family studying internally for the period December 2021-May 2022.
More specifically, the following steps are followed:
(i. Obtained from the details of the final income tax return submitted for the tax year 2021, the details of the rental residence paid for the residence of children of the family studying within Table 6 of the tax return (Name or Surname of Owner, Owner's VAT number, Lease declaration number and Electricity supply number).
(ii. In case the rented residence of the child remains the same as the above, for the period from 1 December 2021 to 1 May 2022, the beneficiary confirms that the above information is valid for the entire above period.
(iii. In case the rented residence of the child has changed in relation to the above during the period 1 December 2021 to 1 May 2022, the beneficiary fills in the corresponding data for the rented residence where the child lived, on 1 December 2021, the 1 January 2022, 1 February 2022, 1 March 2022, 1 April 2022 and 1 May 2022.
The change of the details of the rented residence of the child is a responsible statement to
the tax authority and is pre-filled in the data of the tax return for the tax year 2022.
In case the parent or guardian declares in Table 6 of the income tax return 2021 that more than one house with a corresponding power supply number of the children of the family studying inside, the above procedure can be followed for the second or even third house that is completed in Table 6. Up to three cases can be declared by the parent or guardian according to the above procedure.
Upon updating the details of the main residence and/or rented residence of internally displaced children, the applicant completes and updates his / her contact details and, in particular, his / her e-mail address, mobile phone number, and personal bank account number. In addition, the applicant must consent to the transfer of the necessary elements of Electricity bills from the electricity suppliers to IS MA, for the processing and calculation of the subsidy. Finally, the applicant finalizes the application for financial assistance.
It is possible to change the details of the application or cancel the application until the end of the application period.
How to calculate the financial aid
To calculate the amount of aid per beneficiary, the amount of aid for each household utility bill issued between 1 December 2021 and 31 May 2022 is initially calculated.
The amount of aid per electricity bill is calculated as a percentage of sixty percent (60%) of the positive balance resulting from the deduction from the amount of the adjustment clause in the bill of deduction amounts.
a) which has been granted by the special account with the name "Energy Transition Fund" of article sixty-first of law 4839/2021 and
(b) already provided by the electricity suppliers on the energy consumption of the account.
In case the bill does not concern a floating electricity supply invoice that is adjusted based on the wholesale electricity purchase price, the applicant is not entitled to receive aid.
Also, in case the account does not concern a household benefit, the applicant is not entitled to receive aid.
For the purposes of this Decision, for fluctuating electricity supply tariffs adjusted on the basis of the wholesale electricity purchase price, which does not indicate separately in their charges the amount corresponding to the adjustment clause, the amount of the adjustment clause shall be energy, as the amount resulting after deducting from the amount of energy supply charge based on consumption, and imputed amount of energy charge for which the price of 120 euros per MWh is taken into account.
Discounts granted by electricity suppliers include any form of rebate that depends on the energy consumption of the bill, including consistency rebates.
Fixed amount discounts that are not calculated on the energy consumed are excluded.
All electricity suppliers and electricity managers are required to submit to the MAE IS. the data required for the application of this. ΚτΠΜ.Α.Ε. is entitled to use this data solely for the purposes hereof. The data transmitted by the suppliers per invoice issued during the reporting period are set out in Annex 1 of the Decision.
After calculating the amount of aid per account, the power supply number of each account is matched with the applications submitted by the beneficiaries, regarding the power supply number of their main residence and the electricity supply number of the rented residences of the children studying in-house. . This is followed by the following breakdown of the amount of aid per beneficiary, for each month of the reference period:
a) In case a benefit for a specific month has been declared by a single natural person, this natural person is the beneficiary and receives the full amount of the support of the accounts for this benefit that have been issued within the month.
b) In case a benefit for the specific month has been declared by two or more natural persons, the VAT number of the obligor is checked, to whom each bill is issued by the energy supplier in the said month. The beneficiary is the natural person who has the VAT number to whom the invoice is issued and receives the aid for the said account. In case the VAT number to which the invoice is issued does not correspond to any of the applicants
The amount of aid for this account shall be shared equally among the applicants.
The financial aid is granted to beneficiaries who were charged with a total increase of electricity bills issued within the reporting period, according to the above calculation, for an amount over thirty (30) euros and can not exceed six hundred (600) euros per beneficiary.
The above amount of financial assistance is tax-free, inalienable, and unsecured in the hands of the State or third parties, by way of derogation from any general and special provision, are not subject to any withholding, fee, or contribution including the special solidarity contribution of Article 43A of Law 4172 / 2013 (A '167), is not committed and offset with certified debts to the tax administration and the State in general, municipalities, regions, insurance funds or credit institutions and is not calculated at the income limits for the payment of any benefit social or welfare character.
Procedure for granting financial support and informing beneficiaries
The amount of financial support is credited to the bank account of the beneficiary which has been declared in the application of article 2, by the public limited company of the Greek State "Information Society Monoprosopi SA" (IS MA).
After the completion of the calculation of the amount of aid per beneficiary, the K.T.P. Μ.Α.Ε. forward the approval decision to the credit institution or financial institution, subject to appropriate technical and organizational measures, the name, surname, e-mail address, mobile telephone number of the beneficiary, and the number of his personal bank account for the purpose of his credit amount of the financial assistance, and then transfers to the credit institution or financial institution the amount of money corresponding to the beneficiary.
Following the payment of the aid, the K.T.P. Μ.Α.Ε. sends an automated message to the e-mail address of the beneficiary declared in the application for financial assistance, with the amount of aid paid to him or information in case of rejection of the application.
0 Comments: