How to grant state aid:
Through this Scheme, grants are granted in the amount of maximum 20% of the calculation base, resulting from the development of the activities related to the CAEN Rev 2 codes provided in article 3 paragraph (2) of the O.U.G. no. 224/2020, with subsequent amendments and completions, in 2020 compared to 2019.
The basis for calculating the aid is:
- a) for the beneficiaries who report the turnover, the difference between the turnover obtained from the eligible activity related to 2019 and the turnover obtained from the eligible activity related to 2020;
- b) for the beneficiaries who apply the special regime for the travel agencies in accordance with the provisions of article 311 of Law no. 227/2015 on the Fiscal Code, with subsequent amendments and completions, the difference between the volume of invoices issued in 2019 for travel services, including margin, and the volume of invoices issued in 2020 for travel services, including margin;
- c) for the beneficiaries who keep records in the simple lot, in accordance with the provisions of article 1 para. from the Accounting Law no. 82/1991, republished, with subsequent amendments and completions, the difference between the revenues obtained from the eligible activity related to 2019 and the revenues obtained from the eligible activity related to 2020.
In establishing the eligible activities that will enter the calculation base, the following clarifications are made:
- For enterprises that have activities of travel agencies, with valid travel licenses, are eligible to be entered in the calculation basis travel package services, travel services, associated travel services, as well as components of travel packages, traded for tourism purposes, as defined in the Government Ordinance (O.G.). number 2/2018 regarding the packages of travel services and the associated travel services, as well as for the modification of some normative acts, respectively in the Government Ordinance (O.G.). number 58/1998 regarding the organization and development of the tourism activity in Romania, with the subsequent modifications and completions.
- For enterprises carrying out activities of tourist reception structures with accommodation functions, with valid classification certificates, are eligible to be entered in the calculation basis, accommodation services as defined in Article 2 ^ 1 of the Government Ordinance (O.G.) number 58/1998 regarding the organization and development of the tourism activity in Romania, with the subsequent modifications and completions, as well as the additional services offered against cost to the accommodated persons, in accordance with the provisions of the Order of the President of the National Tourism Authority number 65/2013 for approving the Methodological Normsissuing the classification certificates of the tourist reception structures with accommodation and public alimentation functions, of the tourism licenses and patents, with the subsequent modifications and completions
The calculation basis of the aid, calculated according to the previously mentioned provisions, is certified and assumed either by an expert accountant or an accounting expertise company member of the Authority of Expert Accountants and Certified Accountants from Romania, selected and remunerated by the applicant, either by a financial auditor or an audit firm authorized in Romania, who are members of the Romanian Chamber of Financial Auditors, selected and remunerated by the applicant.
The maximum value of the state aid that can be granted to a beneficiary through this Scheme is the equivalent in lei of the amount of 800,000 euro / single enterprise. State aid granted under this Scheme is cumulated with other support measures granted under the section of the Communication from the European Commission – Temporary framework for State aid measures to support the economy in the context of the current COVID-19 epidemic [C (2020) 1863] , with subsequent amendments and completions, within the limit of the equivalent equivalent in lei of the amount of 1,800,000 euros, as well as with aid granted under other sections of the communication, in accordance with the provisions of its specific sections on cumulation.
The figures used must be gross, before deducting taxes or other charges.
The date from which the second stage of registration within the Scheme is active is communicated on the institution’s website at least 3 working days before the start date of the actual registration process.
The electronic application related to the first stage of registration (profile creation, user and password) will remain open throughout the registration period within the Scheme.
The electronic application related to the second stage of registration within the Scheme will be opened starting with 10.00 of the first day of registration, for 10 working days from the start of registration, until 20.00 of the last day of registration, with the possibility of extension of the deadline until the budget is exhausted.
After creating the user account, applicants will have access to it throughout the implementation period, will be able to view the documentation submitted and will have the opportunity to download and sign the financing contract, upload various documents related to payment, electronically. The e-mail address must belong to the beneficiary / his proxy and must be found in all the documentation, the same address will be used for all correspondence during the entire period of implementation and monitoring of the Scheme.
When sending the online registration form, together with all other required documents, including the accounting expertise / audit report and its annex, electronically signed by the chartered accountant / accounting expertise company / financial auditor / audit firm, the electronic application will automatically sends to the applicant a message confirming the registration, together with the identification number for each project in the Unique Electronic Register, called RUE number. This message will be found in the front office (FO).
It is important to note that applicants who are Electronic Register, called RUE number. This message will be found in the front office (FO). have not submitted the annual financial statements for 2019 and 2020 to the authorized tax institutions, they will be rejected from the program.
After sending the form, together with all the requested documents, the applicants will have the possibility to view in real time on the website www.granturi.imm.gov.ro, the list of applicants registered for administrative verification and eligibility within the Scheme.
The evaluation and contracting will be done in the order of the RUE number.
The applicant can address the AIMMAIPE to which he belongs, through the electronic application, filing an appeal, within 5 working days from the date of transmission of the administrative act for non-fulfillment of administrative conditions and eligibility, veracity and compliance of those entered in the form online registration with the supporting documents submitted.
The appeal is formulated in writing, is transmitted through the electronic application and will include:
– identification data of the applicant;
– the object of the appeal;
– the factual and legal reasons on which the appeal is based;
– the evidence on which it is based; – signature of the legal representative.
The appeal can be formulated in any stage of implementation (verification, signing of financing contract, making payments, monitoring) in compliance with the provisions of article 6.3 and 6.4, is addressed to AIMMAIPE and is submitted, with electronic signature, in the electronic registration application.
Only one appeal per stage can be submitted. Appeals that are not submitted according to the procedure are not taken into account.
After closing the call for projects, following the administrative and eligibility verification of all submitted applications, the computer application will generate a financing contract for accepted applicants, which will be found in the front office and will send a warning message in this regard. Applicants will enter the application, download the financing contract, sign it electronically and reload it signed in the application within a maximum of 10 days from the submission, but not later than the deadline provided in Article 1, paragraph (3), letter g of the O.U.G. number 224/2020, with subsequent amendments and completions, respectively December 31, 2021.
The value of the contract will be a maximum of 20% of the calculation base, resulting from the activities related to the eligible CAEN code / eligible CAEN codes, in 2020 compared to 2019, calculated according to article 2 paragraph (2) of the O.U.G. number 214/2020, with subsequent amendments and completions, but not more than the equivalent in lei of the amount of 800,000 euro / sole proprietorship and in compliance with the provisions of article 4 paragraph (4) of the O.U.G. number 214/2020, with subsequent amendments and completions. The contracting is made within the limit of the commitment credits approved for this purpose.
Payment will be made within the approved budget appropriations. If the total value of the approved financing applications exceeds the value of the commitment or budgetary credit allocated for this purpose, the commitment, respectively the payment to the beneficiary will be made proportionally, by reporting the approved amount for each beneficiary to the total amount of approved financing applications.
The monitoring and control of the beneficiaries of the Scheme will be done by MEAT/AIMMAIPE:
The Ministry of Economy, Entrepreneurship and Tourism, as a supplier, will conclude a collaboration protocol with the Ministry of Finance and the National Agency for Fiscal Administration, having as object the verification of the turnover of tourism, accommodation structures, food structures and travel agencies to selected taxpayers based on the fiscal risk resulting from the risk analysis.
The representatives of MEAT / AIMMAIPE / ANAF have the right to verify announced / unexpected, on-line or at the headquarters of the economic operators the veracity and conformity of the declarations and activity made by the beneficiary of the state aid.
The beneficiary must accept and facilitate the control of the MEAT / AIMMAIPE / ANAF representatives regarding the state aid granted through the project. Otherwise, the full recovery of state aid is ordered. The beneficiaries can also be controlled by the representatives of the Competition Council and by the representatives of the European Commission.
Beneficiaries who register outstanding tax obligations and other budget receivables administered by the central fiscal authority, defined according to article 1 point 31 of Law number 207/2015 on the Fiscal Procedure Code, with subsequent amendments and completions, undertake to pay them from the aid granted within the Scheme, within a maximum of 6/12 months from the moment of the first payment of the financial aid to the beneficiary, according to the provisions of article 2 paragraph (5) of the OUG number 224/2020, with subsequent amendments and completions.
The economic operators benefiting from the aid within the Scheme will keep a specific record of the aids received according to the present Scheme, of other state schemes and of other state aids. They are obliged to archive the specific records and keep it for a period of 10 years.
Legal basis:
– MEAT Order number 991/2021 for the approval of the Procedure for implementing the state aid scheme provided by the Government Emergency Ordinance number 224/2020 on some measures for providing financial support for enterprises in the field of tourism, catering and organizing events whose activity has been affected in the context of the COVID-19 pandemic;
– Fiscal Procedure Code (approved by Law number 207/2015, published in the Official Gazette number 547 of 23.07.2015), with subsequent amendments and completions;