As part of measures to support companies facing liquidity problems due to the pandemic COVID-19, the Ministry of Finance announces that it intends to immediately submit a bill to the House of Representatives, which will include arrangements for non-imposition of any financial burden or interest on taxable persons who have a VAT payable on 10/5/2021, 10 / 06/2021 and 10/07/2021.
The amounts due must, however, be paid by 10/08/2021, 10/09/2021 and 10/10/2021, respectively.
It is pointed out that in order for the above regulation to apply, each taxable person must submit his tax returns on time, ie by 10/05/2021, 10/06/2021 and 10/07/2021, respectively.
Please note that the said regulation will not cover the economic activities presented below:
1. Supermarkets and grocery stores 47.11.1.
2. Mines and Quarries 05 to 09.
3. Forestry and Logging 02.
4. Satellite and other telecommunications services 61.
5. Electricity generation 35.
6. Production of chemicals, products, metals and other non-metallic products 20, 23, 25.
7. Manufacture of medicinal products and pharmaceutical preparations 21.
8. Manufacture of electrical equipment, machinery as well as electronic equipment for medical and therapeutic use 27, 28, 26.6.
9. Repair and installation of machinery and equipment 33.
10. Water supply, wastewater treatment, waste management and related 36, 37, 38, 39.
11. Financial and insurance activities, including licensed banking institutions and related activities 64, 65, 66.
12. Doctors 86.
13. Construction sector and construction related companies 41, 42, 43.
14. Wholesale trade related to the construction sector 46.63, 46.73, 46.74.
15. Wholesale of motor vehicles and motorcycles, as well as maintenance, manufacture and repair of motor vehicles and related activities and related businesses 45.
16. Commercial agents 46.11 to 46.19.
17. Wholesale of tobacco, perfumes and cosmetics, furniture, carpets, electronic and telecommunications equipment & accessories, electrical household appliances, radio & television, PCs, computer peripherals and software, porcelain, glassware and cleaning materials and related businesses 46.21, 46.35, 46.43, 46.44, 46.45, 46.47, 46.51, 46.52.
18. Non-specialized wholesale trade in food, beverages and tobacco 46.39.
19. Programming, computer and related activities 62.
20. Hospital Activities 86.1.
21. Nursing Homes 87.30.1.
22. Pharmacies 47.73.1.
23. Trade in medical, orthopedic items and pharmaceutical products 47.74.
24. Lotteries and newsagents 47.99.5, 47.99.6.
25. Land and water transport, storage, postal activities 49, 50, 52, 53.
26. Private health companies and clinical laboratories 86.10.2, 86.21.2, 86.22.1, 86.23.2, 86.90.1.
27. Home Assistance Activities and Household Activities as Domestic Employers 87, 97.
28. Film production and related activities 59.
29. Funeral home activities and related activities 96.03.
30. Veterinary Activities 75.
31. Head office activities, management consulting and related activities 70.
32. Legal, accounting and architectural activities 69, 71.
33. Laundries 96.01.
34. Gas Stations 47.3.
35. Real estate services 68.
36. Protection and research activities as well as service activities in buildings and outdoors 80, 81.
37. Rental and leasing of personal or household goods, machinery and equipment 77.