{"id":28718,"date":"2020-10-21T10:31:41","date_gmt":"2020-10-21T08:31:41","guid":{"rendered":"https:\/\/enateam.gr\/blog\/de-minimis-faq\/"},"modified":"2025-04-23T09:02:59","modified_gmt":"2025-04-23T07:02:59","slug":"de-minimis-faq","status":"publish","type":"post","link":"https:\/\/enateam.gr\/en\/de-minimis-faq\/","title":{"rendered":"10 + 1 \u0395\u03c1\u03c9\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 – \u0391\u03c0\u03b1\u03bd\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03bf De Minimis"},"content":{"rendered":"

\n\t1) \u03a0\u03ce\u03c2 \u03b5\u03c0\u03b7\u03c1\u03b5\u03ac\u03b6\u03b5\u03b9 \u03bf \u03ba\u03b1\u03bd\u03bf\u03bd\u03b9\u03c3\u03bc\u03cc\u03c2 de Minimis \u03c4\u03b7\u03bd \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7 \u03bc\u03bf\u03c5;<\/h4>\n

\u039f \u03b5\u03bd \u03bb\u03cc\u03b3\u03c9 \u039a\u03b1\u03bd\u03bf\u03bd\u03b9\u03c3\u03bc\u03cc\u03c2 \u03bf\u03c1\u03af\u03b6\u03b5\u03b9 \u03cc\u03c4\u03b9 \u03bc\u03b9\u03b1 \u03b5\u03bd\u03b9\u03b1\u03af\u03b1 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7 \u03b4\u03b5 \u03bc\u03c0\u03bf\u03c1\u03b5\u03af \u03bd\u03b1 \u03bb\u03ac\u03b2\u03b5\u03b9 \u03b5\u03bd\u03b9\u03c3\u03c7\u03cd\u03c3\u03b5\u03b9\u03c2 de \u039cinimis (\u03ae\u03c3\u03c3\u03bf\u03bd\u03bf\u03c2 \u03c3\u03b7\u03bc\u03b1\u03c3\u03af\u03b1\u03c2) \u03c0\u03bf\u03c5 \u03bd\u03b1 \u03be\u03b5\u03c0\u03b5\u03c1\u03bd\u03bf\u03cd\u03bd \u03c4\u03bf \u03c0\u03bf\u03c3\u03cc \u03c4\u03c9\u03bd 300.000 \u03b5\u03c5\u03c1\u03ce* (100.000 \u03b5\u03c5\u03c1\u03ce \u03b3\u03b9\u03b1 \u03c4\u03bf\u03bd \u03c4\u03bf\u03bc\u03ad\u03b1 \u03c4\u03c9\u03bd \u03bf\u03b4\u03b9\u03ba\u03ce\u03bd \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ce\u03bd) \u03b1\u03bd\u03ac \u03c4\u03c1\u03b9\u03b5\u03c4\u03af\u03b1. \u03a3\u03c5\u03bd\u03b5\u03c0\u03ce\u03c2, \u03c0\u03b9\u03b8\u03b1\u03bd\u03cc\u03bd \u03bd\u03b1 \u03b5\u03c0\u03b7\u03c1\u03b5\u03ac\u03b6\u03b5\u03b9 \u03c4\u03b7 \u03b4\u03c5\u03bd\u03b1\u03c4\u03cc\u03c4\u03b7\u03c4\u03b1 \u03c4\u03b7\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7\u03c2 \u03c3\u03b1\u03c2 \u03bd\u03b1 \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03b4\u03bf\u03c4\u03b7\u03b8\u03b5\u03af \u03ae \u03c4\u03bf \u03cd\u03c8\u03bf\u03c2 \u03c4\u03bf\u03c5 \u03c0\u03bf\u03c3\u03bf\u03cd \u03c4\u03bf \u03bf\u03c0\u03bf\u03af\u03bf \u03b1\u03c5\u03c4\u03ae \u03bc\u03c0\u03bf\u03c1\u03b5\u03af \u03bd\u03b1 \u03b1\u03b9\u03c4\u03b7\u03b8\u03b5\u03af \u03c3\u03b5 \u03ba\u03ac\u03c0\u03bf\u03b9\u03b1 \u03b4\u03c1\u03ac\u03c3\u03b7 \u03c0\u03bf\u03c5 \u03c5\u03c0\u03ac\u03b3\u03b5\u03c4\u03b1\u03b9 \u03c3\u03c4\u03bf \u03c3\u03c5\u03b3\u03ba\u03b5\u03ba\u03c1\u03b9\u03bc\u03ad\u03bd\u03bf \u03ba\u03b1\u03bd\u03bf\u03bd\u03b9\u03c3\u03bc\u03cc.<\/p>\n

\n

\u03a9\u03c2 \u00ab\u03b5\u03bd\u03b9\u03b1\u03af\u03b1 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7\u00bb<\/strong> \u03bb\u03bf\u03b3\u03af\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03cc\u03bb\u03b5\u03c2 \u03bf\u03b9 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c0\u03bf\u03c5 \u03ad\u03c7\u03bf\u03c5\u03bd \u03c4\u03bf\u03c5\u03bb\u03ac\u03c7\u03b9\u03c3\u03c4\u03bf\u03bd \u03bc\u03af\u03b1 \u03b1\u03c0\u03cc \u03c4\u03b9\u03c2 \u03b1\u03ba\u03cc\u03bb\u03bf\u03c5\u03b8\u03b5\u03c2 \u03c3\u03c7\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bc\u03b5\u03c4\u03b1\u03be\u03cd \u03c4\u03bf\u03c5\u03c2: \u03b1) \u03bc\u03b9\u03b1 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7 \u03ba\u03b1\u03c4\u03ad\u03c7\u03b5\u03b9 \u03c4\u03b7\u03bd \u03c0\u03bb\u03b5\u03b9\u03bf\u03c8\u03b7\u03c6\u03af\u03b1 \u03c4\u03c9\u03bd \u03b4\u03b9\u03ba\u03b1\u03b9\u03c9\u03bc\u03ac\u03c4\u03c9\u03bd \u03c8\u03ae\u03c6\u03bf\u03c5 \u03c4\u03c9\u03bd \u03bc\u03b5\u03c4\u03cc\u03c7\u03c9\u03bd \u03ae \u03c4\u03c9\u03bd \u03b5\u03c4\u03b1\u03af\u03c1\u03c9\u03bd \u03ac\u03bb\u03bb\u03b7\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7\u03c2 \u03b2) \u03bc\u03b9\u03b1 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7 \u03ad\u03c7\u03b5\u03b9 \u03c4\u03bf \u03b4\u03b9\u03ba\u03b1\u03af\u03c9\u03bc\u03b1 \u03bd\u03b1 \u03b4\u03b9\u03bf\u03c1\u03af\u03b6\u03b5\u03b9 \u03ae \u03bd\u03b1 \u03c0\u03b1\u03cd\u03b5\u03b9 \u03c4\u03b7\u03bd \u03c0\u03bb\u03b5\u03b9\u03bf\u03c8\u03b7\u03c6\u03af\u03b1 \u03c4\u03c9\u03bd \u03bc\u03b5\u03bb\u03ce\u03bd \u03c4\u03bf\u03c5 \u03b4\u03b9\u03bf\u03b9\u03ba\u03b7\u03c4\u03b9\u03ba\u03bf\u03cd, \u03b4\u03b9\u03b1\u03c7\u03b5\u03b9\u03c1\u03b9\u03c3\u03c4\u03b9\u03ba\u03bf\u03cd \u03ae \u03b5\u03c0\u03bf\u03c0\u03c4\u03b9\u03ba\u03bf\u03cd \u03bf\u03c1\u03b3\u03ac\u03bd\u03bf\u03c5 \u03ac\u03bb\u03bb\u03b7\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7\u03c2 \u03b3) \u03bc\u03b9\u03b1 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7 \u03ad\u03c7\u03b5\u03b9 \u03c4\u03bf \u03b4\u03b9\u03ba\u03b1\u03af\u03c9\u03bc\u03b1 \u03bd\u03b1 \u03b1\u03c3\u03ba\u03b5\u03af \u03b4\u03b5\u03c3\u03c0\u03cc\u03b6\u03bf\u03c5\u03c3\u03b1 \u03b5\u03c0\u03b9\u03c1\u03c1\u03bf\u03ae \u03c3\u03b5 \u03ac\u03bb\u03bb\u03b7 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7 \u03b2\u03ac\u03c3\u03b5\u03b9 \u03c3\u03cd\u03bc\u03b2\u03b1\u03c3\u03b7\u03c2 \u03c0\u03bf\u03c5 \u03ad\u03c7\u03b5\u03b9 \u03c3\u03c5\u03bd\u03ac\u03c8\u03b5\u03b9 \u03bc\u03b5 \u03b1\u03c5\u03c4\u03ae\u03bd \u03ae \u03b4\u03c5\u03bd\u03ac\u03bc\u03b5\u03b9 \u03c1\u03ae\u03c4\u03c1\u03b1\u03c2 \u03c4\u03bf\u03c5 \u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03b1\u03c4\u03b9\u03ba\u03bf\u03cd \u03b1\u03c5\u03c4\u03ae\u03c2 \u03c4\u03b7\u03c2 \u03c4\u03b5\u03bb\u03b5\u03c5\u03c4\u03b1\u03af\u03b1\u03c2 \u03b4) \u03bc\u03b9\u03b1 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7 \u03c0\u03bf\u03c5 \u03b5\u03af\u03bd\u03b1\u03b9 \u03bc\u03ad\u03c4\u03bf\u03c7\u03bf\u03c2 \u03ae \u03b5\u03c4\u03b1\u03af\u03c1\u03bf\u03c2 \u03ac\u03bb\u03bb\u03b7\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7\u03c2 \u03b5\u03bb\u03ad\u03b3\u03c7\u03b5\u03b9 \u03bc\u03cc\u03bd\u03b7 \u03c4\u03b7\u03c2, \u03b2\u03ac\u03c3\u03b5\u03b9 \u03c3\u03c5\u03bc\u03c6\u03c9\u03bd\u03af\u03b1\u03c2 \u03c0\u03bf\u03c5 \u03ad\u03c7\u03b5\u03b9 \u03c3\u03c5\u03bd\u03ac\u03c8\u03b5\u03b9 \u03bc\u03b5 \u03ac\u03bb\u03bb\u03bf\u03c5\u03c2 \u03bc\u03b5\u03c4\u03cc\u03c7\u03bf\u03c5\u03c2 \u03ae \u03b5\u03c4\u03b1\u03af\u03c1\u03bf\u03c5\u03c2 \u03c4\u03b7\u03c2 \u03b5\u03bd \u03bb\u03cc\u03b3\u03c9 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7\u03c2, \u03c4\u03b7\u03bd \u03c0\u03bb\u03b5\u03b9\u03bf\u03c8\u03b7\u03c6\u03af\u03b1 \u03c4\u03c9\u03bd \u03b4\u03b9\u03ba\u03b1\u03b9\u03c9\u03bc\u03ac\u03c4\u03c9\u03bd \u03c8\u03ae\u03c6\u03bf\u03c5 \u03c4\u03c9\u03bd \u03bc\u03b5\u03c4\u03cc\u03c7\u03c9\u03bd \u03ae \u03c4\u03c9\u03bd \u03b5\u03c4\u03b1\u03af\u03c1\u03c9\u03bd \u03b1\u03c5\u03c4\u03ae\u03c2 \u03c4\u03b7\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7\u03c2. <\/p>\n<\/blockquote>\n

\n\t2) \u0399\u03c3\u03c7\u03cd\u03b5\u03b9 \u03c4\u03bf de Minimis \u03b3\u03b9\u03b1 \u03cc\u03bb\u03b5\u03c2 \u03c4\u03b9\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2;<\/h4>\n

\u039f \u03ba\u03b1\u03bd\u03bf\u03bd\u03b9\u03c3\u03bc\u03cc\u03c2 de Minimis \u03b9\u03c3\u03c7\u03cd\u03b5\u03b9 \u03b3\u03b9\u03b1 \u03cc\u03bb\u03b5\u03c2 \u03c4\u03b9\u03c2 \u03bc\u03b9\u03ba\u03c1\u03bf\u03bc\u03b5\u03c3\u03b1\u03af\u03b5\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2 (\u039c\u039c\u0395), \u03cc\u03c0\u03c9\u03c2 \u03b1\u03c5\u03c4\u03ad\u03c2 \u03bf\u03c1\u03af\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b7 \u03a3\u03cd\u03c3\u03c4\u03b1\u03c3\u03b7 \u03c4\u03b7\u03c2 \u0395\u03c0\u03b9\u03c4\u03c1\u03bf\u03c0\u03ae\u03c2 2003\/361\/\u0395\u039a, \u03c0\u03bb\u03b7\u03bd \u03b1\u03c5\u03c4\u03ce\u03bd \u03c0\u03bf\u03c5 \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03bf\u03c0\u03bf\u03b9\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03c3\u03c4\u03b7\u03bd \u03b1\u03bb\u03b9\u03b5\u03af\u03b1 \u03ba\u03b1\u03b9 \u03c4\u03b7\u03bd \u03c5\u03b4\u03b1\u03c4\u03bf\u03ba\u03b1\u03bb\u03bb\u03b9\u03ad\u03c1\u03b3\u03b5\u03b9\u03b1, \u03c4\u03b7\u03bd \u03c0\u03b1\u03c1\u03b1\u03b3\u03c9\u03b3\u03ae \u03b3\u03b5\u03c9\u03c1\u03b3\u03b9\u03ba\u03ce\u03bd \u03c0\u03c1\u03bf\u03ca\u03cc\u03bd\u03c4\u03c9\u03bd, \u03c4\u03b9\u03c2 \u03b5\u03be\u03b1\u03b3\u03c9\u03b3\u03ad\u03c2 , \u03c4\u03bf\u03bd \u03c4\u03bf\u03bc\u03ad\u03b1 \u03c4\u03bf\u03c5 \u03ac\u03bd\u03b8\u03c1\u03b1\u03ba\u03b1 \u03ba\u03b1\u03b9 \u03c4\u03b7 \u03bc\u03b5\u03c4\u03b1\u03c0\u03bf\u03af\u03b7\u03c3\u03b7 \u03ba\u03b1\u03b9 \u03b5\u03bc\u03c0\u03bf\u03c1\u03af\u03b1 \u03b3\u03b5\u03c9\u03c1\u03b3\u03b9\u03ba\u03ce\u03bd \u03c0\u03c1\u03bf\u03ca\u03cc\u03bd\u03c4\u03c9\u03bd \u03c5\u03c0\u03cc \u03c0\u03c1\u03bf\u03cb\u03c0\u03bf\u03b8\u03ad\u03c3\u03b5\u03b9\u03c2 (\u03b4\u03b9\u03b1\u03b2\u03ac\u03c3\u03c4\u03b5 \u03c0\u03b5\u03c1\u03b9\u03c3\u03c3\u03cc\u03c4\u03b5\u03c1\u03b1)<\/a><\/strong>. \u0395\u03be\u03b1\u03b9\u03c1\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03b5\u03c0\u03af\u03c3\u03b7\u03c2 \u03bf\u03b9 \u03b5\u03bd\u03b9\u03c3\u03c7\u03cd\u03c3\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03b9\u03c2 \u03bf\u03c0\u03bf\u03af\u03b5\u03c2 \u03c4\u03af\u03b8\u03b5\u03c4\u03b1\u03b9 \u03c9\u03c2 \u03cc\u03c1\u03bf\u03c2 \u03b7 \u03c7\u03c1\u03ae\u03c3\u03b7 \u03b5\u03b3\u03c7\u03ce\u03c1\u03b9\u03c9\u03bd \u03b1\u03b3\u03b1\u03b8\u03ce\u03bd, \u03bf\u03b9 \u03b5\u03bd\u03b9\u03c3\u03c7\u03cd\u03c3\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03b1\u03c0\u03cc\u03ba\u03c4\u03b7\u03c3\u03b7 \u03bf\u03c7\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd \u03bf\u03b4\u03b9\u03ba\u03ce\u03bd \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ce\u03bd \u03c3\u03b5 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c0\u03bf\u03c5 \u03c0\u03c1\u03b1\u03b3\u03bc\u03b1\u03c4\u03bf\u03c0\u03bf\u03b9\u03bf\u03cd\u03bd \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ad\u03c2 \u03b3\u03b9\u03b1 \u03bb\u03bf\u03b3\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03cc \u03c4\u03c1\u03af\u03c4\u03c9\u03bd \u03ba\u03b1\u03b8\u03ce\u03c2 \u03ba\u03b1\u03b9 \u03bf\u03b9 \u03b5\u03bd\u03b9\u03c3\u03c7\u03cd\u03c3\u03b5\u03b9\u03c2 \u03c3\u03c4\u03b9\u03c2 \u03c0\u03c1\u03bf\u03b2\u03bb\u03b7\u03bc\u03b1\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2.<\/p>\n

\n\t\u0397 \u03c0\u03c1\u03bf\u03cb\u03c0\u03cc\u03b8\u03b5\u03c3\u03b7 \u03b3\u03b9\u03b1 \u03bd\u03b1 \u03b1\u03bd\u03b1\u03b3\u03bd\u03c9\u03c1\u03b9\u03c3\u03c4\u03b5\u03af \u03c9\u03c2 \u039c\u039c\u0395<\/strong> \u03bc\u03af\u03b1 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7 \u03b5\u03af\u03bd\u03b1\u03b9 \u03bd\u03b1 \u03c4\u03b7\u03c1\u03b5\u03af \u03c4\u03b1 \u03cc\u03c1\u03b9\u03b1 \u03b1\u03bd\u03b1\u03c6\u03bf\u03c1\u03b9\u03ba\u03ac \u03bc\u03b5 \u03c4\u03bf\u03bd \u03b1\u03c1\u03b9\u03b8\u03bc\u03cc \u03c4\u03bf\u03c5 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03bf\u03cd<\/strong> \u03ba\u03b1\u03b9, \u03b5\u03af\u03c4\u03b5 \u03c4\u03b1 \u03cc\u03c1\u03b9\u03b1 \u03c4\u03bf\u03c5 \u03c3\u03c5\u03bd\u03cc\u03bb\u03bf\u03c5 \u03c4\u03bf\u03c5 \u03b9\u03c3\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03bf\u03cd<\/strong>, \u03b5\u03af\u03c4\u03b5 \u03b5\u03ba\u03b5\u03af\u03bd\u03b1 \u03c4\u03bf\u03c5 \u03ba\u03cd\u03ba\u03bb\u03bf\u03c5 \u03b5\u03c1\u03b3\u03b1\u03c3\u03b9\u03ce\u03bd<\/strong>.<\/p><\/blockquote>\n

\n\t3) \u0399\u03c3\u03c7\u03cd\u03b5\u03b9 \u03bf de Minimis \u03b3\u03b9\u03b1 \u03cc\u03bb\u03b5\u03c2 \u03c4\u03b9\u03c2 \u03b4\u03c1\u03ac\u03c3\u03b5\u03b9\u03c2\/\u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03b4\u03bf\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2;<\/h4>\n

\u038c\u03c7\u03b9. \u03a5\u03c0\u03ac\u03c1\u03c7\u03bf\u03c5\u03bd \u03b4\u03b9\u03b1\u03c6\u03bf\u03c1\u03b5\u03c4\u03b9\u03ba\u03ac \u03ba\u03b1\u03b8\u03b5\u03c3\u03c4\u03ce\u03c4\u03b1 \u03b5\u03bd\u03b9\u03c3\u03c7\u03cd\u03c3\u03b5\u03c9\u03bd \u03c3\u03c4\u03b1 \u03bf\u03c0\u03bf\u03af\u03b1 \u03bc\u03c0\u03bf\u03c1\u03b5\u03af \u03bd\u03b1 \u03c5\u03c0\u03ac\u03b3\u03b5\u03c4\u03b1\u03b9 \u03bc\u03af\u03b1 \u03b4\u03c1\u03ac\u03c3\u03b7. \u0393\u03b9\u03b1 \u03c0\u03b1\u03c1\u03ac\u03b4\u03b5\u03b9\u03b3\u03bc\u03b1, \u03b1\u03c0\u03cc \u03c4\u03bf \u039c\u03ac\u03c1\u03c4\u03b9\u03bf \u03c4\u03bf\u03c5 2021 \u03ba\u03b1\u03b9 \u03bb\u03cc\u03b3\u03c9 \u03c4\u03b7\u03c2 \u03ad\u03be\u03b1\u03c1\u03c3\u03b7\u03c2 \u03c4\u03b7\u03c2 \u03c0\u03b1\u03bd\u03b4\u03b7\u03bc\u03af\u03b1\u03c2 \u03c4\u03bf\u03c5 \u03ba\u03bf\u03c1\u03c9\u03bd\u03bf\u03ca\u03bf\u03cd \u03b7 \u0395\u0395 \u03b5\u03bd\u03ad\u03ba\u03c1\u03b9\u03bd\u03b5 \u03a0\u03c1\u03bf\u03c3\u03c9\u03c1\u03b9\u03bd\u03cc \u03a0\u03bb\u03b1\u03af\u03c3\u03b9\u03bf \u03c3\u03c4\u03ae\u03c1\u03b9\u03be\u03b7\u03c2 \u03c4\u03c9\u03bd \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd, \u03c3\u03c4\u03bf \u03bf\u03c0\u03bf\u03af\u03bf \u03c5\u03c0\u03ac\u03b3\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b4\u03b9\u03ac\u03c6\u03bf\u03c1\u03b5\u03c2 \u03b4\u03c1\u03ac\u03c3\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03b1\u03bd\u03c4\u03b9\u03bc\u03b5\u03c4\u03ce\u03c0\u03b9\u03c3\u03b7 \u03c4\u03c9\u03bd \u03c3\u03c5\u03bd\u03b5\u03c0\u03b5\u03b9\u03ce\u03bd \u03c4\u03bf\u03c5, \u03b1\u03bd\u03c4\u03af \u03c4\u03bf\u03c5 de \u039cinimis.<\/p>\n

\n\t4) \u0393\u03b9\u03b1 \u03c0\u03bf\u03b9\u03bf \u03b4\u03b9\u03ac\u03c3\u03c4\u03b7\u03bc\u03b1 \u03c3\u03c5\u03bd\u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03c3\u03c4\u03b7 \u03c3\u03ce\u03c1\u03b5\u03c5\u03c3\u03b7 de Minimis \u03b7 \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7 \u03b1\u03c0\u03cc \u03bc\u03b9\u03b1 \u03b4\u03c1\u03ac\u03c3\u03b7 \u03c3\u03c4\u03b7\u03bd \u03bf\u03c0\u03bf\u03af\u03b1 \u03ad\u03c7\u03b5\u03b9 \u03b5\u03bd\u03c4\u03b1\u03c7\u03b8\u03b5\u03af \u03b7 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7 \u03bc\u03bf\u03c5;<\/h4>\n

\u0397 \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7 \u03b1\u03c0\u03cc \u03bc\u03b9\u03b1 \u03c3\u03c5\u03b3\u03ba\u03b5\u03ba\u03c1\u03b9\u03bc\u03ad\u03bd\u03b7 \u03b4\u03c1\u03ac\u03c3\u03b7 \u03c3\u03c5\u03bd\u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03c3\u03c4\u03b7 \u03c3\u03ce\u03c1\u03b5\u03c5\u03c3\u03b7 de Minimis \u03b1\u03bd \u03ad\u03c7\u03b5\u03b9 \u03c0\u03c1\u03b1\u03b3\u03bc\u03b1\u03c4\u03bf\u03c0\u03bf\u03b9\u03b7\u03b8\u03b5\u03af \u03bc\u03ad\u03c3\u03b1 \u03c3\u03c4\u03b7\u03bd \u03c0\u03c1\u03bf\u03b7\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03b7 \u03c4\u03c1\u03b9\u03b5\u03c4\u03af\u03b1 (\u03c4\u03c1\u03ad\u03c7\u03bf\u03bd \u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03cc \u03ad\u03c4\u03bf\u03c2 \u03ba\u03b1\u03b9 2 \u03c0\u03c1\u03bf\u03b7\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03b1). \u03a3\u03c5\u03bd\u03b5\u03c0\u03ce\u03c2, \u03bc\u03b9\u03b1 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7 \u03c0\u03bf\u03c5 \u03ad\u03c7\u03b5\u03b9 \u03b5\u03bd\u03c4\u03b1\u03c7\u03b8\u03b5\u03af \u03c3\u03b5 \u03bc\u03af\u03b1 \u03b4\u03c1\u03ac\u03c3\u03b7 \u03c3\u03c4\u03b9\u03c2 17\/05\/2018 \u03ba\u03b1\u03b9 \u03b5\u03c0\u03b9\u03b8\u03c5\u03bc\u03b5\u03af \u03bd\u03b1 \u03b5\u03bd\u03c4\u03b1\u03c7\u03b8\u03b5\u03af \u03c3\u03b5 \u03bc\u03af\u03b1 \u03bd\u03ad\u03b1 \u03b4\u03c1\u03ac\u03c3\u03b7 \u03bc\u03b5 \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae \u03c3\u03c4\u03b9\u03c2 20\/09\/2020, \u03b8\u03b1 \u03c3\u03c9\u03c1\u03b5\u03cd\u03c3\u03b5\u03b9 \u03c3\u03c4\u03b9\u03c2 \u03b4\u03b7\u03bb\u03c9\u03b8\u03b5\u03af\u03c3\u03b5\u03c2 de Minimis \u03c4\u03b7\u03bd \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03c0\u03c1\u03bf\u03b7\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03b7 \u03b4\u03c1\u03ac\u03c3\u03b7 (\u03ba\u03b1\u03b8\u03ce\u03c2 \u03ad\u03c7\u03b5\u03b9 \u03c0\u03c1\u03b1\u03b3\u03bc\u03b1\u03c4\u03bf\u03c0\u03bf\u03b9\u03b7\u03b8\u03b5\u03af \u03bc\u03ad\u03c3\u03b1 \u03c3\u03c4\u03b7\u03bd \u03c4\u03c1\u03b9\u03b5\u03c4\u03af\u03b1 2018,2019,2020).<\/p>\n

\n\t5) \u0388\u03c7\u03c9 \u03bb\u03ac\u03b2\u03b5\u03b9 \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7 \u03c3\u03c4\u03b7 \u03b4\u03c1\u03ac\u03c3\u03b7 \u00ab\u0395\u03c0\u03b9\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7 \u03c4\u03cc\u03ba\u03c9\u03bd \u03c5\u03c6\u03b9\u03c3\u03c4\u03ac\u03bc\u03b5\u03bd\u03c9\u03bd \u03b4\u03b1\u03bd\u03b5\u03af\u03c9\u03bd \u03bc\u03b9\u03ba\u03c1\u03ce\u03bd \u03ba\u03b1\u03b9 \u03bc\u03b5\u03c3\u03b1\u03af\u03c9\u03bd \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd \u03c0\u03bb\u03b7\u03c4\u03c4\u03cc\u03bc\u03b5\u03bd\u03c9\u03bd \u03b1\u03c0\u03cc \u03c4\u03b1 \u03bc\u03ad\u03c4\u03c1\u03b1 \u03b1\u03bd\u03c4\u03b9\u03bc\u03b5\u03c4\u03ce\u03c0\u03b9\u03c3\u03b7\u03c2 \u03c4\u03b7\u03c2 \u03c0\u03b1\u03bd\u03b4\u03b7\u03bc\u03af\u03b1\u03c2 COVID-19\u00bb. \u03a5\u03c0\u03bf\u03bb\u03bf\u03b3\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03b1\u03c5\u03c4\u03cc \u03c4\u03bf \u03c0\u03bf\u03c3\u03cc \u03c3\u03c4\u03b7 \u03c3\u03ce\u03c1\u03b5\u03c5\u03c3\u03b7 de \u039cinimis;<\/h4>\n

\u038c\u03c7\u03b9. \u0397 \u03c3\u03c5\u03b3\u03ba\u03b5\u03ba\u03c1\u03b9\u03bc\u03ad\u03bd\u03b7 \u03b4\u03c1\u03ac\u03c3\u03b7 \u03b5\u03bd\u03af\u03c3\u03c7\u03c5\u03c3\u03b7\u03c2 \u03c5\u03c0\u03ac\u03b3\u03b5\u03c4\u03b1\u03b9 \u03c3\u03c4\u03bf \u03a0\u03c1\u03bf\u03c3\u03c9\u03c1\u03b9\u03bd\u03cc \u03c0\u03bb\u03b1\u03af\u03c3\u03b9\u03bf \u03c3\u03c4\u03ae\u03c1\u03b9\u03be\u03b7\u03c2 \u03c4\u03c9\u03bd \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd. \u03a3\u03c5\u03bd\u03b5\u03c0\u03ce\u03c2, \u03b4\u03b5 \u03c3\u03c9\u03c1\u03b5\u03cd\u03b5\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03c4\u03b9\u03c2 \u03bb\u03bf\u03b9\u03c0\u03ad\u03c2 \u03b5\u03bd\u03b9\u03c3\u03c7\u03cd\u03c3\u03b5\u03b9\u03c2 de Minimis.<\/p>\n

\n\t6) \u0388\u03c7\u03c9 \u03bb\u03ac\u03b2\u03b5\u03b9 \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7 \u03c3\u03c4\u03b7 \u03b4\u03c1\u03ac\u03c3\u03b7 \u00ab\u039d\u03ad\u03b1 \u03b4\u03ac\u03bd\u03b5\u03b9\u03b1 \u03ba\u03b5\u03c6\u03b1\u03bb\u03b1\u03af\u03bf\u03c5 \u03ba\u03af\u03bd\u03b7\u03c3\u03b7\u03c2 \u03bc\u03b5 \u03b4\u03b9\u03b5\u03c4\u03ae \u03b5\u03c0\u03b9\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7 \u03b5\u03c0\u03b9\u03c4\u03bf\u03ba\u03af\u03bf\u03c5 \u03b1\u03c0\u03cc \u03c4\u03bf \u03a4\u0395\u03a0\u0399\u03a7 \u0399\u0399\u00bb. \u03a5\u03c0\u03bf\u03bb\u03bf\u03b3\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03b1\u03c5\u03c4\u03cc \u03c4\u03bf \u03c0\u03bf\u03c3\u03cc \u03c3\u03c4\u03b7 \u03c3\u03ce\u03c1\u03b5\u03c5\u03c3\u03b7 de \u039cinimis;<\/h4>\n

\u039d\u03b1\u03b9. \u0397 \u03c3\u03c5\u03b3\u03ba\u03b5\u03ba\u03c1\u03b9\u03bc\u03ad\u03bd\u03b7 \u03b4\u03c1\u03ac\u03c3\u03b7 \u03b5\u03bd\u03af\u03c3\u03c7\u03c5\u03c3\u03b7\u03c2 \u03c5\u03c0\u03ac\u03b3\u03b5\u03c4\u03b1\u03b9 \u03c3\u03c4\u03bf\u03bd \u03ba\u03b1\u03bd\u03bf\u03bd\u03b9\u03c3\u03bc\u03cc de Minimis \u03ba\u03b1\u03b9 \u03c3\u03c9\u03c1\u03b5\u03cd\u03b5\u03c4\u03b1\u03b9 \u03bc\u03b1\u03b6\u03af \u03bc\u03b5 \u03c4\u03b9\u03c2 \u03c5\u03c0\u03cc\u03bb\u03bf\u03b9\u03c0\u03b5\u03c2 de Minimis \u03b5\u03bd\u03b9\u03c3\u03c7\u03cd\u03c3\u03b5\u03b9\u03c2.<\/p>\n

\n\t7) \u039f\u03b9 \u03b5\u03bd\u03b9\u03c3\u03c7\u03cd\u03c3\u03b5\u03b9\u03c2 \u03b1\u03c0\u03cc \u03b4\u03c1\u03ac\u03c3\u03b5\u03b9\u03c2 \u03c0\u03bf\u03c5 \u03c5\u03c0\u03ac\u03b3\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c3\u03c4\u03bf \u03a0\u03c1\u03bf\u03c3\u03c9\u03c1\u03b9\u03bd\u03cc \u03a0\u03bb\u03b1\u03af\u03c3\u03b9\u03bf \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03af\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c3\u03c4\u03b7 \u03c3\u03ce\u03c1\u03b5\u03c5\u03c3\u03b7  de Minimis;<\/h4>\n

\u038c\u03c7\u03b9. \u039f\u03b9 \u03b5\u03bd\u03b9\u03c3\u03c7\u03cd\u03c3\u03b5\u03b9\u03c2 \u03c0\u03bf\u03c5 \u03c5\u03c0\u03ac\u03b3\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c3\u03c4\u03bf \u03a0\u03c1\u03bf\u03c3\u03c9\u03c1\u03b9\u03bd\u03cc \u03a0\u03bb\u03b1\u03af\u03c3\u03b9\u03bf \u03b4\u03b5 \u03b4\u03b9\u03ad\u03c0\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c4\u03bf\u03bd \u03ba\u03b1\u03bd\u03bf\u03bd\u03b9\u03c3\u03bc\u03cc de Minimis \u03ba\u03b1\u03b9 \u03c3\u03c5\u03bd\u03b5\u03c0\u03ce\u03c2 \u03b4\u03b5 \u03c3\u03c9\u03c1\u03b5\u03cd\u03bf\u03bd\u03c4\u03b1\u03b9 \u03bc\u03b1\u03b6\u03af \u03bc\u03b5 \u03c4\u03b9\u03c2 de Minimis \u03b5\u03bd\u03b9\u03c3\u03c7\u03cd\u03c3\u03b5\u03b9\u03c2. \u0391\u03bd\u03c4\u03b9\u03b8\u03ad\u03c4\u03c9\u03c2, \u03c3\u03c9\u03c1\u03b5\u03cd\u03bf\u03bd\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03c4\u03b9\u03c2 \u03c5\u03c0\u03cc\u03bb\u03bf\u03b9\u03c0\u03b5\u03c2 \u03b5\u03bd\u03b9\u03c3\u03c7\u03cd\u03c3\u03b5\u03b9\u03c2 \u03c0\u03bf\u03c5 \u03c5\u03c0\u03ac\u03b3\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c3\u03c4\u03bf \u03a0\u03c1\u03bf\u03c3\u03c9\u03c1\u03b9\u03bd\u03cc \u03a0\u03bb\u03b1\u03af\u03c3\u03b9\u03bf (\u03cc\u03c0\u03c9\u03c2 \u03bf\u03c1\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03c3\u03c4\u03bf \u03ba\u03b5\u03c6 3.1 \u03b1\u03c5\u03c4\u03bf\u03cd) \u03ba\u03b1\u03b9 \u03b4\u03b5 \u03b4\u03cd\u03bd\u03b1\u03c4\u03b1\u03b9 \u03bd\u03b1 \u03be\u03b5\u03c0\u03b5\u03c1\u03bd\u03bf\u03cd\u03bd \u03c4\u03b1 800.000\u20ac \u03c3\u03c5\u03bd\u03bf\u03bb\u03b9\u03ba\u03ac \u03b3\u03b9\u03b1 \u03bc\u03b9\u03b1 \u03b5\u03bd\u03b9\u03b1\u03af\u03b1 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7 (\u03c4\u03bf \u03c0\u03bf\u03c3\u03cc \u03b1\u03c5\u03c4\u03cc \u03bc\u03b5\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03c4\u03b1\u03b9 \u03c3\u03b5 120.000\u20ac \u03b3\u03b9\u03b1 \u03b1\u03bb\u03b9\u03b5\u03af\u03b1- \u03c5\u03b4\u03b1\u03c4\u03bf\u03ba\u03b1\u03bb\u03bb\u03b9\u03ad\u03c1\u03b3\u03b5\u03b9\u03b1 \u03ba\u03b1\u03b9 100.000\u20ac \u03b3\u03b9\u03b1 \u03c0\u03c1\u03c9\u03c4\u03bf\u03b3\u03b5\u03bd\u03ae \u03b3\u03b5\u03c9\u03c1\u03b3\u03b9\u03ba\u03ae \u03c0\u03b1\u03c1\u03b1\u03b3\u03c9\u03b3\u03ae).   <\/p>\n

\n\t8) \u03a0\u03ce\u03c2 \u03bc\u03c0\u03bf\u03c1\u03ce \u03bd\u03b1 \u03c7\u03c1\u03b7\u03c3\u03b9\u03bc\u03bf\u03c0\u03bf\u03b9\u03ae\u03c3\u03c9 \u03c4\u03bf \u03a0\u03bb\u03b7\u03c1\u03bf\u03c6\u03bf\u03c1\u03b9\u03b1\u03ba\u03cc \u03a3\u03cd\u03c3\u03c4\u03b7\u03bc\u03b1 \u03a3\u03ce\u03c1\u03b5\u03c5\u03c3\u03b7\u03c2 \u0395\u03bd\u03b9\u03c3\u03c7\u03cd\u03c3\u03b5\u03c9\u03bd;<\/h4>\n

\u039c\u03b5 \u03bc\u03b9\u03b1 \u03b5\u03c0\u03af\u03c3\u03ba\u03b5\u03c8\u03b7 \u03c3\u03c4\u03bf www.sorefsis.gr<\/a> \u03ba\u03b1\u03b9 \u03b5\u03b9\u03c3\u03b1\u03b3\u03c9\u03b3\u03ae \u03c4\u03bf\u03c5 \u0391\u03a6\u039c \u03c4\u03b7\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7\u03c2 \u03c3\u03b1\u03c2 \u03c3\u03c4\u03bf \u03c3\u03c7\u03b5\u03c4\u03b9\u03ba\u03cc \u03c0\u03bb\u03b1\u03af\u03c3\u03b9\u03bf (\u0391\u03bd\u03bf\u03b9\u03ba\u03c4\u03ac \u0394\u03b5\u03b4\u03bf\u03bc\u03ad\u03bd\u03b1) \u03c3\u03c4\u03b1 \u03b4\u03b5\u03be\u03b9\u03ac \u03c4\u03b7\u03c2 \u03bf\u03b8\u03cc\u03bd\u03b7\u03c2. \u03a9\u03c2 \u03b1\u03c0\u03bf\u03c4\u03ad\u03bb\u03b5\u03c3\u03bc\u03b1 \u03b8\u03b1 \u03c0\u03b1\u03c1\u03b1\u03c7\u03b8\u03b5\u03af \u03ad\u03bd\u03b1 \u03b1\u03c1\u03c7\u03b5\u03af\u03bf excel \u03bc\u03b5 \u03cc\u03bb\u03b5\u03c2 \u03c4\u03b9\u03c2 \u03b5\u03bd\u03b9\u03c3\u03c7\u03cd\u03c3\u03b5\u03b9\u03c2 \u03c0\u03bf\u03c5 \u03ad\u03c7\u03b5\u03b9 \u03bb\u03ac\u03b2\u03b5\u03b9 \u03b7 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7, \u03c4\u03bf \u03bf\u03c0\u03bf\u03af\u03bf \u03b8\u03b1 \u03b1\u03c0\u03bf\u03b8\u03b7\u03ba\u03b5\u03c5\u03c4\u03b5\u03af \u03b1\u03c5\u03c4\u03cc\u03bc\u03b1\u03c4\u03b1 \u03c3\u03c4\u03bf\u03bd \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03c4\u03ae \u03c3\u03b1\u03c2.<\/p>\n

\n\t9) \u039f\u03b9 \u03b5\u03bd\u03b9\u03c3\u03c7\u03cd\u03c3\u03b5\u03b9\u03c2 \u03c0\u03bf\u03c5 \u03b2\u03bb\u03ad\u03c0\u03c9 \u03c3\u03c4\u03bf \u03b1\u03c1\u03c7\u03b5\u03af\u03bf \u03b1\u03c0\u03cc \u03c4\u03bf Sorefsis.gr \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03ad\u03c7\u03bf\u03c5\u03bd \u03cc\u03bb\u03b5\u03c2 \u03c3\u03c4\u03bf\u03c5\u03c2 \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03bf\u03cd\u03c2 \u03c4\u03b7\u03c2 \u03c3\u03ce\u03c1\u03b5\u03c5\u03c3\u03b7\u03c2 de \u039cinimis;<\/h4>\n

\u038c\u03c7\u03b9. \u03a3\u03c4\u03bf \u03c0\u03b1\u03c1\u03b1\u03b3\u03cc\u03bc\u03b5\u03bd\u03bf \u03b1\u03c0\u03cc \u03c4\u03bf \u03a0\u03bb\u03b7\u03c1\u03bf\u03c6\u03bf\u03c1\u03b9\u03b1\u03ba\u03cc \u03a3\u03cd\u03c3\u03c4\u03b7\u03bc\u03b1 Excel \u03b1\u03c1\u03c7\u03b5\u03af\u03bf \u03c5\u03c0\u03ac\u03c1\u03c7\u03b5\u03b9 \u03c3\u03c7\u03b5\u03c4\u03b9\u03ba\u03ae \u03c3\u03c4\u03ae\u03bb\u03b7 \u00ab\u039d\u03bf\u03bc\u03b9\u03ba\u03ae \u0392\u03ac\u03c3\u03b7\u00bb \u03c0\u03bf\u03c5 \u03b1\u03bd\u03b1\u03c6\u03ad\u03c1\u03b5\u03b9 \u03c4\u03bf \u03ba\u03b1\u03b8\u03b5\u03c3\u03c4\u03ce\u03c2 \u03c3\u03c4\u03bf \u03bf\u03c0\u03bf\u03af\u03bf \u03b1\u03bd\u03ae\u03ba\u03b5\u03b9 \u03b7 \u03ba\u03ac\u03b8\u03b5 \u03b4\u03c1\u03ac\u03c3\u03b7 \u03b5\u03bd\u03af\u03c3\u03c7\u03c5\u03c3\u03b7\u03c2. \u03a3\u03c4\u03bf\u03c5\u03c2 \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03bf\u03cd\u03c2 \u03c4\u03b7\u03c2 \u03c3\u03ce\u03c1\u03b5\u03c5\u03c3\u03b7\u03c2 de Minimis \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03ad\u03c7\u03bf\u03c5\u03bd \u03bb\u03bf\u03b9\u03c0\u03cc\u03bd, \u03bc\u03cc\u03bd\u03bf \u03b1\u03c5\u03c4\u03ad\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03b9\u03c2 \u03bf\u03c0\u03bf\u03af\u03b5\u03c2 \u03c3\u03c4\u03b7\u03bd \u03c0\u03b1\u03c1\u03b1\u03c0\u03ac\u03bd\u03c9 \u03c3\u03c4\u03ae\u03bb\u03b7 \u03bf\u03c1\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03c3\u03b1\u03c6\u03ce\u03c2 \u03cc\u03c4\u03b9 \u03c5\u03c0\u03ac\u03b3\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c3\u03c4\u03bf\u03bd \u03c3\u03c5\u03b3\u03ba\u03b5\u03ba\u03c1\u03b9\u03bc\u03ad\u03bd\u03bf \u03ba\u03b1\u03bd\u03bf\u03bd\u03b9\u03c3\u03bc\u03cc.<\/p>\n

\n\t10) \u0388\u03c7\u03c9 \u03bc\u03b9\u03b1 \u03c3\u03c5\u03bd\u03b5\u03c1\u03b3\u03b1\u03b6\u03cc\u03bc\u03b5\u03bd\u03b7 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7 \u03bc\u03b5 \u03c4\u03b7 \u03b4\u03b9\u03ba\u03ae \u03bc\u03bf\u03c5. \u0391\u03bd \u03b8\u03ad\u03bb\u03c9 \u03bd\u03b1 \u03c0\u03ac\u03c1\u03c9 \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7 \u03bc\u03bf\u03c5, \u03b5\u03c0\u03b7\u03c1\u03b5\u03ac\u03b6\u03b5\u03b9 \u03b1\u03c5\u03c4\u03cc \u03c4\u03b7 \u03b4\u03c5\u03bd\u03b1\u03c4\u03cc\u03c4\u03b7\u03c4\u03b1 \u03bc\u03bf\u03c5;<\/h4>\n

\u039d\u03b1\u03b9. \u0397 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7 \u03c3\u03b1\u03c2 \u03b5\u03be\u03b5\u03c4\u03ac\u03b6\u03b5\u03c4\u03b1\u03b9 \u03c9\u03c2 \u03b5\u03bd\u03b9\u03b1\u03af\u03b1 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7 \u03ba\u03b1\u03b9 \u03c3\u03c5\u03bd\u03b5\u03c0\u03ce\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03c9\u03bc\u03ad\u03bd\u03b7 \u03bd\u03b1 \u03c5\u03c0\u03bf\u03b2\u03ac\u03bb\u03bb\u03b5\u03b9 \u03c3\u03c7\u03b5\u03c4\u03b9\u03ba\u03cc \u03c0\u03af\u03bd\u03b1\u03ba\u03b1 \u03b5\u03c0\u03b9\u03c7\u03bf\u03c1\u03b7\u03b3\u03ae\u03c3\u03b5\u03c9\u03bd \u03bc\u03b5 \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03b1 \u03ba\u03b1\u03b9 \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03b4\u03bf\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 \u03cc\u03bb\u03c9\u03bd \u03c4\u03c9\u03bd \u03c3\u03c5\u03bd\u03b5\u03c1\u03b3\u03b1\u03b6\u03cc\u03bc\u03b5\u03bd\u03c9\u03bd \u03bc\u03b5 \u03b1\u03c5\u03c4\u03ae\u03bd \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd. \u03a4\u03b5\u03bb\u03b9\u03ba\u03ac, \u03b3\u03b9\u03b1 \u03c4\u03bf\u03bd \u03ad\u03bb\u03b5\u03b3\u03c7\u03bf \u03c4\u03bf\u03c5 de minimis \u03b8\u03b1 \u03b1\u03b8\u03c1\u03bf\u03b9\u03c3\u03c4\u03bf\u03cd\u03bd \u03c4\u03b1 \u03c0\u03bf\u03c3\u03ac \u03b5\u03c0\u03b9\u03c7\u03bf\u03c1\u03ae\u03b3\u03b7\u03c3\u03b7\u03c2 \u03c4\u03b7\u03c2 \u03ba\u03ac\u03b8\u03b5 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7\u03c2 \u03b1\u03bd\u03ac\u03bb\u03bf\u03b3\u03b1 \u03bc\u03b5 \u03c4\u03bf \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03cc \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ae\u03c2 \u03c4\u03b7\u03c2 \u03c3\u03c4\u03b7\u03bd \u03b4\u03b9\u03ba\u03ae \u03c3\u03b1\u03c2 (\u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7 \u03c0\u03bf\u03c5 \u03c5\u03c0\u03bf\u03b2\u03ac\u03bb\u03bb\u03b5\u03b9 \u03b1\u03af\u03c4\u03b7\u03c3\u03b7 \u03c3\u03b5 \u03ba\u03ac\u03c0\u03bf\u03b9\u03b1 \u03b4\u03c1\u03ac\u03c3\u03b7). \u0393\u03b9\u03b1 \u03c0\u03b1\u03c1\u03ac\u03b4\u03b5\u03b9\u03b3\u03bc\u03b1, \u03b1\u03bd \u03b7 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7 \u03c3\u03b1\u03c2 (\u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7 \u0391) \u03ad\u03c7\u03b5\u03b9 \u03bb\u03ac\u03b2\u03b5\u03b9 25.000\u20ac \u03c3\u03b5 \u03b5\u03bd\u03b9\u03c3\u03c7\u03cd\u03c3\u03b5\u03b9\u03c2 de minimis \u03ba\u03b1\u03b9 \u03b7 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7 \u0392, \u03b7 \u03bf\u03c0\u03bf\u03af\u03b1 \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03ad\u03c7\u03b5\u03b9 \u03c3\u03c4\u03b7\u03bd \u0391 \u03bc\u03b5 \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03cc 40% \u03ad\u03c7\u03b5\u03b9 \u03bb\u03ac\u03b2\u03b5\u03b9 \u03b5\u03bd\u03b9\u03c3\u03c7\u03cd\u03c3\u03b5\u03b9\u03c2 de minimis 100.000\u20ac \u03c4\u03b7\u03bd \u03c4\u03b5\u03bb\u03b5\u03c5\u03c4\u03b1\u03af\u03b1 \u03c4\u03c1\u03b9\u03b5\u03c4\u03af\u03b1, \u03c4\u03cc\u03c4\u03b5 \u03c3\u03c5\u03bd\u03bf\u03bb\u03b9\u03ba\u03ac \u03bf\u03b9 \u03b5\u03bd\u03b9\u03c3\u03c7\u03cd\u03c3\u03b5\u03b9\u03c2 de minimis \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03b5\u03bd\u03b9\u03b1\u03af\u03b1 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7 (\u0391) \u03b5\u03af\u03bd\u03b1\u03b9 65.000\u20ac (25.000+100.000*40%).<\/p>\n

\n

\u039c\u03b9\u03b1 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7 \u03c7\u03b1\u03c1\u03b1\u03ba\u03c4\u03b7\u03c1\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03c9\u03c2 \u03c3\u03c5\u03bd\u03b5\u03c1\u03b3\u03b1\u03b6\u03cc\u03bc\u03b5\u03bd\u03b7<\/strong> \u03cc\u03c4\u03b1\u03bd \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03ad\u03c7\u03b5\u03b9 \u03bc\u03b5 \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03cc \u03af\u03c3\u03bf \u03ae \u03bc\u03b5\u03b3\u03b1\u03bb\u03cd\u03c4\u03b5\u03c1\u03bf \u03c4\u03bf\u03c5 25%, \u03b1\u03bb\u03bb\u03ac \u03cc\u03c7\u03b9 \u03bc\u03b5\u03b3\u03b1\u03bb\u03cd\u03c4\u03b5\u03c1\u03bf \u03b1\u03c0\u03cc 50% \u03c3\u03c4\u03bf \u03ba\u03b5\u03c6\u03ac\u03bb\u03b1\u03b9\u03bf \u03ae \u03c3\u03c4\u03b1 \u03b4\u03b9\u03ba\u03b1\u03b9\u03ce\u03bc\u03b1\u03c4\u03b1 \u03c8\u03ae\u03c6\u03bf\u03c5, \u03ba\u03ac\u03c0\u03bf\u03b9\u03b1\u03c2 \u03ac\u03bb\u03bb\u03b7\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9\/\u03ae \u03ba\u03ac\u03c0\u03bf\u03b9\u03b1 \u03ac\u03bb\u03bb\u03b7 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7 \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03ad\u03c7\u03b5\u03b9 \u03bc\u03b5 \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03cc \u03af\u03c3\u03bf \u03ae \u03bc\u03b5\u03b3\u03b1\u03bb\u03cd\u03c4\u03b5\u03c1\u03bf \u03c4\u03bf\u03c5 25%, \u03b1\u03bb\u03bb\u03ac \u03cc\u03c7\u03b9 \u03bc\u03b5\u03b3\u03b1\u03bb\u03cd\u03c4\u03b5\u03c1\u03bf \u03b1\u03c0\u03cc 50%, \u03c3\u03c4\u03b7\u03bd \u03c5\u03c0\u03cc \u03b5\u03be\u03ad\u03c4\u03b1\u03c3\u03b7 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7.<\/p>\n<\/blockquote>\n

\n\t11) \u03a5\u03c0\u03ac\u03c1\u03c7\u03b5\u03b9 \u03bc\u03b9\u03b1 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7 \u03c3\u03c5\u03bd\u03b4\u03b5\u03b4\u03b5\u03bc\u03ad\u03bd\u03b7 \u03bc\u03b5 \u03c4\u03b7 \u03b4\u03b9\u03ba\u03ae \u03bc\u03bf\u03c5. \u0391\u03bd \u03b8\u03ad\u03bb\u03c9 \u03bd\u03b1 \u03c0\u03ac\u03c1\u03c9 \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7 \u03bc\u03bf\u03c5 \u03b5\u03c0\u03b7\u03c1\u03b5\u03ac\u03b6\u03b5\u03b9 \u03b1\u03c5\u03c4\u03cc \u03c4\u03b7 \u03b4\u03c5\u03bd\u03b1\u03c4\u03cc\u03c4\u03b7\u03c4\u03b1 \u03bc\u03bf\u03c5;<\/h4>\n

\u039d\u03b1\u03b9. \u0397 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7 \u03c3\u03b1\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03c9\u03bc\u03ad\u03bd\u03b7 , \u03c3\u03c4\u03b7\u03bd \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03b1\u03c5\u03c4\u03ae, \u03bd\u03b1 \u03c5\u03c0\u03bf\u03b2\u03ac\u03bb\u03bb\u03b5\u03b9 \u03c3\u03c7\u03b5\u03c4\u03b9\u03ba\u03cc \u03c0\u03af\u03bd\u03b1\u03ba\u03b1 \u03b5\u03c0\u03b9\u03c7\u03bf\u03c1\u03b7\u03b3\u03ae\u03c3\u03b5\u03c9\u03bd \u03bc\u03b5 \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03b1 \u03ba\u03b1\u03b9 \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03b4\u03bf\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 \u03cc\u03bb\u03c9\u03bd \u03c4\u03c9\u03bd \u03c3\u03c5\u03bd\u03b4\u03b5\u03b4\u03b5\u03bc\u03ad\u03bd\u03c9\u03bd \u03bc\u03b5 \u03b1\u03c5\u03c4\u03ae\u03bd \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd \u03ba\u03b1\u03b9 \u03c4\u03b5\u03bb\u03b9\u03ba\u03ac \u03b3\u03b9\u03b1 \u03c4\u03bf\u03bd \u03ad\u03bb\u03b5\u03b3\u03c7\u03bf \u03c4\u03bf\u03c5 de minimis \u03c3\u03c5\u03bd\u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03c4\u03bf 100% \u03c4\u03c9\u03bd \u03b5\u03bd\u03b9\u03c3\u03c7\u03cd\u03c3\u03b5\u03c9\u03bd \u03c0\u03bf\u03c5 \u03c5\u03c0\u03ac\u03b3\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c3\u03c4\u03bf\u03bd \u03ba\u03b1\u03bd\u03bf\u03bd\u03b9\u03c3\u03bc\u03cc \u03ba\u03b1\u03b9 \u03b3\u03b9\u03b1 \u03c4\u03b9\u03c2 2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2. \u0393\u03b9\u03b1 \u03c0\u03b1\u03c1\u03ac\u03b4\u03b5\u03b9\u03b3\u03bc\u03b1, \u03b1\u03bd \u03b7 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7 \u03c3\u03b1\u03c2 (\u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7 \u0391) \u03ad\u03c7\u03b5\u03b9 \u03bb\u03ac\u03b2\u03b5\u03b9 25.000\u20ac \u03c3\u03b5 \u03b5\u03bd\u03b9\u03c3\u03c7\u03cd\u03c3\u03b5\u03b9\u03c2 de minimis \u03ba\u03b1\u03b9 \u03b7 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7 \u0392, \u03b7 \u03bf\u03c0\u03bf\u03af\u03b1 \u03b5\u03af\u03bd\u03b1\u03b9 \u03c3\u03c5\u03bd\u03b4\u03b5\u03b4\u03b5\u03bc\u03ad\u03bd\u03b7 \u03bc\u03b5 \u03b1\u03c5\u03c4\u03ae, \u03ad\u03c7\u03b5\u03b9 \u03bb\u03ac\u03b2\u03b5\u03b9 \u03b5\u03bd\u03b9\u03c3\u03c7\u03cd\u03c3\u03b5\u03b9\u03c2 de minimis 100.000\u20ac \u03c4\u03b7\u03bd \u03c4\u03b5\u03bb\u03b5\u03c5\u03c4\u03b1\u03af\u03b1 \u03c4\u03c1\u03b9\u03b5\u03c4\u03af\u03b1, \u03c4\u03cc\u03c4\u03b5 \u03c3\u03c5\u03bd\u03bf\u03bb\u03b9\u03ba\u03ac \u03bf\u03b9 \u03b5\u03bd\u03b9\u03c3\u03c7\u03cd\u03c3\u03b5\u03b9\u03c2 de minimis \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03b5\u03bd\u03b9\u03b1\u03af\u03b1 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7 (\u0391) \u03b5\u03af\u03bd\u03b1\u03b9 125.000\u20ac (25.000+100.000*100%).<\/p>\n

\n

\u0394\u03cd\u03bf \u03ae \u03c0\u03b5\u03c1\u03b9\u03c3\u03c3\u03cc\u03c4\u03b5\u03c1\u03b5\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 \u03c3\u03c5\u03bd\u03b4\u03b5\u03b4\u03b5\u03bc\u03ad\u03bd\u03b5\u03c2<\/strong>, \u03cc\u03c4\u03b1\u03bd \u03ad\u03c7\u03bf\u03c5\u03bd \u03ba\u03ac\u03c0\u03bf\u03b9\u03b1 \u03b1\u03c0\u03cc \u03c4\u03b9\u03c2 \u03b1\u03ba\u03cc\u03bb\u03bf\u03c5\u03b8\u03b5\u03c2 \u03c3\u03c7\u03ad\u03c3\u03b5\u03b9\u03c2: \u03b1)\u03bc\u03b9\u03b1 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7 \u03ad\u03c7\u03b5\u03b9 \u03c4\u03b7\u03bd \u03c0\u03bb\u03b5\u03b9\u03bf\u03c8\u03b7\u03c6\u03af\u03b1 (\u03c0\u03ac\u03bd\u03c9 \u03b1\u03c0\u03cc 50%) \u03c4\u03c9\u03bd \u03b4\u03b9\u03ba\u03b1\u03b9\u03c9\u03bc\u03ac\u03c4\u03c9\u03bd \u03c8\u03ae\u03c6\u03bf\u03c5 \u03c4\u03c9\u03bd \u03bc\u03b5\u03c4\u03cc\u03c7\u03c9\u03bd \u03ae \u03c4\u03c9\u03bd \u03b5\u03c4\u03b1\u03af\u03c1\u03c9\u03bd \u03bc\u03b9\u03b1\u03c2 \u03ac\u03bb\u03bb\u03b7\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7\u03c2, \u03b2) \u03bc\u03b9\u03b1 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7 \u03ad\u03c7\u03b5\u03b9 \u03c4\u03bf \u03b4\u03b9\u03ba\u03b1\u03af\u03c9\u03bc\u03b1 \u03bd\u03b1 \u03b4\u03b9\u03bf\u03c1\u03af\u03b6\u03b5\u03b9 \u03ae \u03bd\u03b1 \u03c0\u03b1\u03cd\u03b5\u03b9 \u03c4\u03b7\u03bd \u03c0\u03bb\u03b5\u03b9\u03bf\u03c8\u03b7\u03c6\u03af\u03b1 \u03c4\u03c9\u03bd \u03bc\u03b5\u03bb\u03ce\u03bd \u03c4\u03bf\u03c5 \u03b4\u03b9\u03bf\u03b9\u03ba\u03b7\u03c4\u03b9\u03ba\u03bf\u03cd, \u03b4\u03b9\u03b1\u03c7\u03b5\u03b9\u03c1\u03b9\u03c3\u03c4\u03b9\u03ba\u03bf\u03cd \u03ae \u03b5\u03c0\u03bf\u03c0\u03c4\u03b9\u03ba\u03bf\u03cd \u03bf\u03c1\u03b3\u03ac\u03bd\u03bf\u03c5 \u03bc\u03b9\u03b1\u03c2 \u03ac\u03bb\u03bb\u03b7\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7\u03c2, \u03b3) \u03bc\u03b9\u03b1 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7 \u03ad\u03c7\u03b5\u03b9 \u03c4\u03b7 \u03b4\u03c5\u03bd\u03b1\u03c4\u03cc\u03c4\u03b7\u03c4\u03b1 \u03bd\u03b1 \u03b1\u03c3\u03ba\u03b5\u03af \u03ba\u03c5\u03c1\u03af\u03b1\u03c1\u03c7\u03b7 \u03b5\u03c0\u03b9\u03c1\u03c1\u03bf\u03ae \u03c3\u03b5 \u03ac\u03bb\u03bb\u03b7 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7 \u03b2\u03ac\u03c3\u03b5\u03b9 \u03c3\u03cd\u03bc\u03b2\u03b1\u03c3\u03b7\u03c2 \u03c0\u03bf\u03c5 \u03ad\u03c7\u03b5\u03b9 \u03c3\u03c5\u03bd\u03ac\u03c8\u03b5\u03b9 \u03bc\u03b5 \u03b1\u03c5\u03c4\u03ae\u03bd \u03ae \u03b4\u03c5\u03bd\u03ac\u03bc\u03b5\u03b9 \u03c1\u03ae\u03c4\u03c1\u03b1\u03c2 \u03c4\u03bf\u03c5 \u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03b1\u03c4\u03b9\u03ba\u03bf\u03cd \u03c4\u03b7\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7\u03c2 \u03b1\u03c5\u03c4\u03ae\u03c2 \u03ae \u03b4) \u03bc\u03b9\u03b1 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7 \u03bc\u03c0\u03bf\u03c1\u03b5\u03af, \u03b2\u03ac\u03c3\u03b5\u03b9 \u03c3\u03c5\u03bc\u03c6\u03c9\u03bd\u03af\u03b1\u03c2, \u03bd\u03b1 \u03b5\u03bb\u03ad\u03b3\u03c7\u03b5\u03b9 \u03bc\u03cc\u03bd\u03b7 \u03c4\u03b7\u03c2 \u03c4\u03b7\u03bd \u03c0\u03bb\u03b5\u03b9\u03bf\u03c8\u03b7\u03c6\u03af\u03b1 \u03c4\u03c9\u03bd \u03b4\u03b9\u03ba\u03b1\u03b9\u03c9\u03bc\u03ac\u03c4\u03c9\u03bd \u03c8\u03ae\u03c6\u03bf\u03c5 \u03c4\u03c9\u03bd \u03bc\u03b5\u03c4\u03cc\u03c7\u03c9\u03bd \u03ae \u03c4\u03c9\u03bd \u03b5\u03c4\u03b1\u03af\u03c1\u03c9\u03bd \u03ac\u03bb\u03bb\u03b7\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7\u03c2.<\/p>\n<\/blockquote>\n

\u0394\u03b9\u03b1\u03b2\u03ac\u03c3\u03c4\u03b5 \u03c0\u03b5\u03c1\u03b9\u03c3\u03c3\u03cc\u03c4\u03b5\u03c1\u03b1<\/strong><\/a> \u03b3\u03b9\u03b1 \u03c4\u03bf\u03bd \u039a\u03b1\u03bd\u03bf\u03bd\u03b9\u03c3\u03bc\u03cc de Minimis \u03ba\u03b1\u03b9 \u03c4\u03b9\u03c2 \u03b5\u03bd\u03b9\u03c3\u03c7\u03cd\u03c3\u03b5\u03b9\u03c2 \u03ae\u03c3\u03c3\u03bf\u03bd\u03bf\u03c2 \u03c3\u03b7\u03bc\u03b1\u03c3\u03af\u03b1\u03c2. <\/p>\n

* \u0395\u03c6\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae \u03bd\u03ad\u03bf\u03c5 \u03b1\u03bd\u03ce\u03c4\u03b1\u03c4\u03bf\u03c5 \u03bf\u03c1\u03af\u03bf\u03c5 \u03b1\u03c0\u03cc 01\/01\/2024.<\/em><\/p>","protected":false},"excerpt":{"rendered":"

1) \u03a0\u03ce\u03c2 \u03b5\u03c0\u03b7\u03c1\u03b5\u03ac\u03b6\u03b5\u03b9 \u03bf \u03ba\u03b1\u03bd\u03bf\u03bd\u03b9\u03c3\u03bc\u03cc\u03c2 de Minimis \u03c4\u03b7\u03bd \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7 \u03bc\u03bf\u03c5; \u039f \u03b5\u03bd \u03bb\u03cc\u03b3\u03c9 \u039a\u03b1\u03bd\u03bf\u03bd\u03b9\u03c3\u03bc\u03cc\u03c2 \u03bf\u03c1\u03af\u03b6\u03b5\u03b9 \u03cc\u03c4\u03b9 \u03bc\u03b9\u03b1 \u03b5\u03bd\u03b9\u03b1\u03af\u03b1 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7 \u03b4\u03b5 \u03bc\u03c0\u03bf\u03c1\u03b5\u03af \u03bd\u03b1 \u03bb\u03ac\u03b2\u03b5\u03b9 \u03b5\u03bd\u03b9\u03c3\u03c7\u03cd\u03c3\u03b5\u03b9\u03c2 de \u039cinimis (\u03ae\u03c3\u03c3\u03bf\u03bd\u03bf\u03c2 \u03c3\u03b7\u03bc\u03b1\u03c3\u03af\u03b1\u03c2) \u03c0\u03bf\u03c5 \u03bd\u03b1 \u03be\u03b5\u03c0\u03b5\u03c1\u03bd\u03bf\u03cd\u03bd \u03c4\u03bf \u03c0\u03bf\u03c3\u03cc \u03c4\u03c9\u03bd 300.000 \u03b5\u03c5\u03c1\u03ce* (100.000 \u03b5\u03c5\u03c1\u03ce \u03b3\u03b9\u03b1 \u03c4\u03bf\u03bd \u03c4\u03bf\u03bc\u03ad\u03b1 \u03c4\u03c9\u03bd \u03bf\u03b4\u03b9\u03ba\u03ce\u03bd \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ce\u03bd) \u03b1\u03bd\u03ac \u03c4\u03c1\u03b9\u03b5\u03c4\u03af\u03b1. \u03a3\u03c5\u03bd\u03b5\u03c0\u03ce\u03c2, \u03c0\u03b9\u03b8\u03b1\u03bd\u03cc\u03bd \u03bd\u03b1 \u03b5\u03c0\u03b7\u03c1\u03b5\u03ac\u03b6\u03b5\u03b9 \u03c4\u03b7 \u03b4\u03c5\u03bd\u03b1\u03c4\u03cc\u03c4\u03b7\u03c4\u03b1 \u03c4\u03b7\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7\u03c2 \u03c3\u03b1\u03c2 […]<\/p>","protected":false},"author":23,"featured_media":28717,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[],"tags":[],"class_list":["post-28718","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","mt_post_categories-enahot"],"acf":[],"yoast_head":"\n10 + 1 \u0395\u03c1\u03c9\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 - \u0391\u03c0\u03b1\u03bd\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03bf De Minimis | ena \u03a3\u03cd\u03bc\u03b2\u03bf\u03c5\u03bb\u03bf\u03b9 \u0391\u03bd\u03ac\u03c0\u03c4\u03c5\u03be\u03b7\u03c2<\/title>\n<meta name=\"description\" content=\"1) \u03a0\u03ce\u03c2 \u03b5\u03c0\u03b7\u03c1\u03b5\u03ac\u03b6\u03b5\u03b9 \u03bf \u03ba\u03b1\u03bd\u03bf\u03bd\u03b9\u03c3\u03bc\u03cc\u03c2 de Minimis \u03c4\u03b7\u03bd \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7 \u03bc\u03bf\u03c5; \u039f \u03b5\u03bd \u03bb\u03cc\u03b3\u03c9 \u039a\u03b1\u03bd\u03bf\u03bd\u03b9\u03c3\u03bc\u03cc\u03c2 \u03bf\u03c1\u03af\u03b6\u03b5\u03b9 \u03cc\u03c4\u03b9 \u03bc\u03b9\u03b1 \u03b5\u03bd\u03b9\u03b1\u03af\u03b1 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7 \u03b4\u03b5 \u03bc\u03c0\u03bf\u03c1\u03b5\u03af \u03bd\u03b1 \u03bb\u03ac\u03b2\u03b5\u03b9 \u03b5\u03bd\u03b9\u03c3\u03c7\u03cd\u03c3\u03b5\u03b9\u03c2 de\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/enateam.gr\/en\/de-minimis-faq\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"10 + 1 \u0395\u03c1\u03c9\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 - \u0391\u03c0\u03b1\u03bd\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03bf De Minimis | ena \u03a3\u03cd\u03bc\u03b2\u03bf\u03c5\u03bb\u03bf\u03b9 \u0391\u03bd\u03ac\u03c0\u03c4\u03c5\u03be\u03b7\u03c2\" \/>\n<meta property=\"og:description\" content=\"1) \u03a0\u03ce\u03c2 \u03b5\u03c0\u03b7\u03c1\u03b5\u03ac\u03b6\u03b5\u03b9 \u03bf \u03ba\u03b1\u03bd\u03bf\u03bd\u03b9\u03c3\u03bc\u03cc\u03c2 de Minimis \u03c4\u03b7\u03bd \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7 \u03bc\u03bf\u03c5; 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