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Amendments to the “Apoiar” Program Regulation

Legal Alert no. 149

On March 24, 2021, it was published in “Diário da República” the Order no. 69-A/2021 which amends the “Apoiar” Program Regulation, in particular its articles 1, 8, 13-B, 13-C, 13-F, 13-G e 16, among which we highlight the following:

- Term
The deadline for adoption of the decisions regarding the grating of the incentives under the “Apoiar” Program was extended until December 31, 2021.
- Eligible activities
Beneficiaries whose main economic activity is bakery, pastry, manufacture of pyrotechnic products and dental care may now benefit from “Apoiar” Program.

- “Apoiar.pt”
“Apoiar.pt” grants maximum limits per company were reinforced as regards to companies with fall in turnover above 50% duly communicated to the Tax Authority in “e-Fatura system”, as follows: € 15,000 for micro companies, € 82,500 for small companies and € 202,500 for medium companies and companies with no more than € 50,000,000 of annual turnover.

As regards micro and small companies whose main activity remained closed by legal or administrative order, under the economic activity codes (“CAE”) 56302, 56304, 56305, 93210 and 93294, the abovementioned maximum limits are raised up to € 82,500 for micro companies and € 202,500 for small companies.

As an extraordinary support for the maintaining of the activity in the first trimester of 2021, the foregoing limits regarding companies will fall in turnover above 50% duly communicated to the Tax Authority via the “e-Fatura” system are increased by € 3,750 for micro companies, € 20,625 for small companies and micro companies whose main activity remained closed by legal or administrative order and € 50,625 for medium companies, companies with no more than € 50,000,000 of annual turnover and small companies whose main activity remained closed by legal or administrative order.

The abovementioned grants are retroactively applied to applications already filed and the adjustment of the amounts to be granted will be automatically made.

- “Apoiar Rendas”
The beneficiaries’ eligibility criteria and access requirements to “Apoiar Rendas” measure are extended in order to include the beneficiaries who are parties in any exploitation or provision of real estate to commercial purposes contracts concluded prior to March 13, 2020, except for establishments located at shopping centres.
Evidence of the aforementioned access requirement is provided by sworn statement from the beneficiaries that are no termination causes as well as sworn statement from the company’s licensed accountant certifying that the beneficiary is a party in the contract and the amount corresponding to the use of the real estate, in case the contract includes other variables further to the real estate and the amount is not detailed.

- “Apoiar + Simples”
Sole proprietorships without organised accounting, regardless of whether or not they have employees may benefit from “Apoiar + Simples” measure.
Furthermore, the grants to be provided under this measure were also reinforced for companies with fall in turnover above 50% duly communicated to the Tax Authority via the “e-Fatura” system, being the maximum limit raised up to € 6,000 per company.

As regards companies whose main activity remained closed by legal or administrative order, under the economic activity codes (“CAE”) 56302, 56304, 56305, 93210 and 93294, the abovementioned maximum limit is increased up to € 15,000 per company.

In addition, as extraordinary support to the maintaining of the activity in the first trimester of 2021, the abovementioned maximum limit applicable to companies with fall in turnover above 50% duly communicated to the Tax Authority via the “e-Fatura” system is increased by € 1,500 or € 3,750 in case of companies whose main activity remained closed by legal or administrative order.
The abovementioned grants are retroactively applied to applications already filed and the adjustment of the amounts to be granted will be automatically made.

The Order no. 69-A/20201, of March 24, entered into force on March 25, 2021.
To access the full text of Order no. 69-A/20201, of March 24, please click here.

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