End of Pretense – Application Time for Artists

AADE activated the platform myBusinessSupport for submitting statements by the professionals of culture and handicraftss who are entitled to an exemption or “haircut” of the pretense fee.

On the platform artists should:

• To submit a responsible declaration – in accordance with Annex I hereof – for the aid of minor importance and
• fill in the total amount of aid they have received in a field specially designed by AADE.

It is noted that:

• From the tax year 2022, self-employed professionals active in the cultural and craft industries are entitled to a 38% reduction in the annual trade fee, i.e. from €650 to €400. The reduction will be made when submitting their tax return.
• Self-employed professionals, who were active in the culture or handicraft sector and closed their books during the economic or pandemic crisis (from 1.10.2010 to 30.6.2022) are entitled to a nullification of the trade fee, if they have proceeded to restart their activity from 1.7.2022 or they will resume until 30.6.2023, with a main KAD cultural or handicraft.
• In addition, the first 3,100 who will proceed to restart are entitled to a subsidy of up to 30% of their turnover and with a maximum amount of 5,000 euros, through a special trust bank account.

The specific taxpayers have a deadline to submit this year’s tax return until the end of the year, while as AADE has clarified, the reduction or exemption from the pretense fee is not granted:

a) if an income tax return is not submitted on time for each of the tax years of application of the scheme and in any case by 31/12/2023 for the exemption or reduction of the tax year 2022, until 31/12/2024 for the exemption or reduction for tax year 2023 and until 31/12/2025 for the exemption or reduction for tax year 2024,
b) if it has not been submitted, a responsible declaration by the beneficiary regarding the de minimis aids that the beneficiary has received – at the level of a single enterprise – under Reg. 1407/2013 or other regulations on de minimis aids during the two previous financial years and during the current financial year (Article 6, Par. 1 of Reg. 1407/2013).