Manufacturing – Supply Chain

a. Commercial company,

b. Cooperative,

c. Social Cooperative Enterprises (Koins.S.E.P.), Agricultural Cooperatives (AS), Producer Groups (PG), Urban Cooperatives, Agricultural Corporate Partnerships (AES),

d. Companies under formation or merger, with the obligation to have completed publicity procedures before the commencement of operations of the investment plan,

e. joint ventures engaged in commercial activity,

f. public and municipal enterprises and their subsidiaries, provided that:

• they have not been assigned the provision of a public purpose,
• the state has not exclusively assigned them the provision of services,
• their operation is not subsidized by public funds for the period of compliance with long-term obligations.

Excluded from aid and inclusion in this scheme are:

• businesses against which, at the time of submitting the investment plan application, a recovery procedure for aid is pending (Deggendorf principle),
• problematic businesses, if at least one of the conditions set out in paragraph 18 of Article 2 of the GBER is met. The problematic status check is performed at both the applicant company level and the group of companies level,
• businesses which, in the two (2) years prior to the submission of the aid application:
• Have relocated the business establishment where the initial investment for which aid is sought is to be carried out, or
• refuse to commit not to relocate the aforementioned business establishment for a period of two (2) years after the completion of the initial investment,
• businesses implementing investment plans carried out on the initiative and on behalf of the Public Sector, based on a relevant contract for project execution, concession, or service provision.

• Creation of a new establishment (new unit).
• Expansion of the production capacity of an existing establishment (unit).
• Diversification of the production of an existing establishment (unit) into products never produced or services never provided by it, provided that the eligible expenses exceed by at least two hundred percent (200%) the book value of the assets reused, as recorded in the tax year preceding the application for inclusion of the investment plan.
• Fundamental change of the entire production process of an existing unit. For large enterprises, it is also required that the aided investment expenses exceed the depreciation of the last 3 tax years of the assets linked to the activity to be modernized. If the depreciation of assets linked to the activity is not clearly reflected, it is considered that the above condition is not met.

• Tax exemption,
• Grant,
• Financial leasing subsidy,
• Subsidy for the cost of newly created employment,

For large enterprises, the aid includes the above incentives, excluding the grant.

To avoid revocation of the inclusion decision, the investment body must implement at least 10% of the eligible cost of the investment plan, as approved by the inclusion decision, within twenty-four (24) months from the publication of the summary of the inclusion decision.

The investment plan is completed with the implementation of the physical and financial object and the commencement of the productive operation of the investment, within the deadline set in the inclusion decision, which cannot exceed three (3) years from the date of publication of the summary of the inclusion decision.

The deadline for completing the investment plan, as stipulated in the inclusion decision, may be extended once for up to two (2) years, provided that the following conditions are cumulatively met:

a. Electronic submission of the relevant request before the expiration of the completion deadline, as originally defined in the inclusion decision,

b. implementation of fifty percent (50%) or sixty-five percent (65%) of the physical and financial object.

The above completion deadline also includes any horizontal extensions by law.

Tangible assets

– Construction, expansion, modernization of building facilities and special and auxiliary building installations, as well as landscaping of the surrounding area. Cumulatively, they cannot exceed 45% of the total eligible regional expenses. The above rate is set at seventy percent (70%) for investment plans of transport services with supply chain management for third parties (Logistics – activity code: 52.29.19.03).

– Aid for the acquisition of all or part of existing fixed assets, such as buildings, machinery, and other equipment of a business establishment (under conditions).

– Purchase and installation of new modern machinery and other equipment, technical installations, and internal transport means.

– Financial leasing rentals for new modern machinery and other equipment.

– Special & mechanical installations.

Intangible assets

– Technology transfer, acquisition of intellectual property rights, exploitation licenses, patents, know-how, and non-patented technical knowledge.

– Quality assurance systems, certifications, procurement and installation of software, and business organization systems.

For large enterprises, eligible expenses for intangible assets cannot exceed 30% of total eligible expenses, and for SMEs, 50%.

Labor Cost

The labor cost of new jobs created as a result of the investment plan is calculated for two (2) years from the creation of each position. The above labor cost is an eligible expense only independently and not in combination with sub-paragraphs a' and/or b', and provided that an initial investment is implemented.

• Expenses for Consulting Services, which concern investment plans of new small and medium-sized enterprises and cannot be the subject of continuous or periodic activity, nor be linked to the usual operating expenses of the enterprise. A new enterprise is considered a newly established enterprise that has not completed a management period at the time of submitting the application for inclusion in the scheme.
• Expenses for energy efficiency measures, except for energy efficiency measures in buildings.
• Expenses for the installation of efficient district heating and/or cooling systems.
• Expenses for the remediation of environmental damage, the restoration of natural habitats and ecosystems.
• Expenses for the efficient use of resources and for supporting the transition to a circular economy.
• Expenses for vocational training. Eligible expenses are those related to upgrading the qualifications or retraining of employees.
• Expenses for SME participation in trade fairs. Eligible expenses include the rental, installation, and management of a stand for a company's participation in any trade fair.
• Expenses for hiring disadvantaged workers and workers with disabilities.
• Expenses for investment aid to SMEs. Eligible expenses include tangible and intangible assets and the estimated labor cost of jobs directly created by the investment project, calculated for a period of two years.

Aid rates for eligible expenses of initial investments are granted as follows:

• For micro, small, and medium-sized enterprises, the aid rates for Regional Aid Expenses for all types of incentives, excluding grants, are granted at the maximum rate of the Regional Aid Map. The grant incentive is granted at eighty percent (80%) of the maximum limit of the Regional Aid Map. Specifically for investment plans belonging to special aid categories, the grant incentive is granted at one hundred percent (100%) of the maximum limit.

For large enterprises, the aid rates for all types of incentives, excluding grants, are granted at eighty percent (80%) of the maximum limit of the Regional Aid Map. Specifically for investment plans belonging to special aid categories, the above incentives are granted at one hundred percent (100%) of the maximum limit.

Increased aid rates are granted for investment plans that:

a. are implemented in the following areas:

aa. Mountainous areas, according to the EL.STAT. categorization, excluding municipal units that constitute part of the urban complex of Athens,

ab. areas located within thirty (30) kilometers from the borders,

ac. islands with a population of less than three thousand one hundred (3,100) inhabitants.

b. Involve the reactivation of industrial units (business establishments) that have ceased operations. The value of the fixed equipment of the industrial unit to be reactivated must cover at least fifty percent (50%) of the aided cost of the investment plan.

The amount of aid granted to each investment plan under this scheme does not exceed the limit of twenty million (20,000,000) euros, subject to Article 4 of the GBER.

For inclusion in this scheme, a minimum amount of eligible cost for the investment plan is required, which is determined based on the size of the entity, and specifically amounts to:

a. one million (1,000,000) euros for large enterprises,

b. five hundred thousand (500,000) euros for medium-sized enterprises,

c. two hundred fifty thousand (250,000) euros for small enterprises,

d. an amount of one hundred thousand (100,000) euros for micro-enterprises,

e. an amount of fifty thousand (50,000) euros for Social Cooperative Enterprises (Koins.EP.), as well as Agricultural Cooperatives (A.S.), Urban Cooperatives, Producer Groups (O.P.), and Agricultural Corporate Partnerships (A.E.S.).

Each entity participates in the cost of the investment plan either with own funds or with external financing (or a combination thereof).

State aid, public support, or provision must not be included in twenty-five percent (25%) of the aided cost of the investment plan.

The start date for submitting applications for inclusion of investment plans in this scheme is April 17, 2026, and the deadline is June 30, 2026.