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Business Support: For which KAD the payment of confirmed debts is frozen in January

For which companies the payment of debts "freezes" in January!! In which cases is the deadline for payment of the January installment extended?….

The deadline for payment of the January installment is extended 2021 arrangements and facilities for the partial payment of certified debts to the Tax Authorities. / Control Centers for businesses that have active, master password activity in 20-3-2020 by decision of the Deputy Minister of Finance Apostolos Vesyropoulos.

Πρόκειται κυρίως για επιχειρήσεις της εστίασης, tourism, of Transportation, of sports, of the civilization.

That said δόση Ιανουαρίου καταβάλλεται την τελευταία εργάσιμη ημέρα του επόμενου μήνα της τελευταίας δόσης του προγράμματος της υφιστάμενης ρύθμισης τμηματικής καταβολής, as it may have been configured.


They are excluded from the application of this decision:

a) the bodies of the General Government,

b) τα εκτός αυτής Νομικά Πρόσωπα Δημοσίου Δικαίου (NPDD),

c) τα Νομικά Πρόσωπα Ιδιωτικού Δικαίου (Private law organization) owned by the state, or in N.P.D.D.. or OTA. -κατά την έννοια της επίτευξης κρατικού ή δημοσίου ή αυτοδιοικητικού σκοπού, supervision, appointment and control of the majority of their Management- or are subsidized regularly, according to the applicable provisions, από κρατικούς πόρους κατά πενήντα τοις εκατό (50%) at least of their annual budget,

d) outside it public enterprises and organizations, regardless of whether they have been excluded from its application and

e) οι επιχειρήσεις που υπάγονται στο Κεφ. B’ of the immediately above law.

Table of Activity Code Numbers for January tax liabilities 2021

If four-digit CAR, all five-digit subcategories are included, six-digit and eight-digit.

In case of five digits, all categories of six digits and eight digits are included.

If the six-digit, including all categories of the eight-digit.

  • Breeding of fur animals (foxes, mink, myocastora, chinchillas and others)
  • 01.49.3 Manufacture of raw hides and skins of various sheepskin and hides and skins
  • 14.20 Manufacture of articles of fur
  • 15.11 Leather treatment and tanning, processing and dyeing of furs
  • 33.16 Repair and maintenance of aircraft and spacecraft
  • Wholesale of tanned or processed fur
  • Wholesale trade of semi-finished furs
  • Wholesale clothing, clothing accessories and other fur articles (except headgear)
  • Wholesale of fur clippings
  • Wholesale trade of various tourist and other similar types of folk art
  • 47.19 Other retail sale in non-specialized stores, in addition to the operation of a grocery store in general ( and Kiosk Operation (
  • 47.41 Computer Retail, peripheral units and software in specialized stores
  • 47.42 Retail sale of telecommunications equipment in specialized stores
  • 47.43 Retail sale of audio and video equipment in specialized stores
  • 47.51 Retail sale of textiles in specialized stores
  • 47.52 Retail sale of hardware, paints and glass in specialized stores
  • 47.53 Retail sale of carpets, rugs and floor coverings wall in specialized stores
  • 47.54 Retail sale of electrical household appliances in specialized stores
  • 47.59 Retail sale of furniture, lighting equipment and other household articles in specialized stores
  • 47.61 Retail sale of books in specialized stores
  • 47.62.63 Retail of paper goods
  • 47.63 Retail sale of music and video recordings in specialized stores
  • 47.64 Retail sale of sporting equipment in specialized stores
  • 47.65 Retail sale of games and toys in specialized stores
  • 47.71 Retail sale of clothing in specialized stores
  • 47.72 Retail sale of footwear and leather goods in specialized stores
  • 47.75 Retail sale of cosmetic and toilet articles in specialized stores, Retail trade except toilet paper, tissue paper, handkerchiefs and facial towels, tablecloth and serviette, paper (
  • 47.76 Retail flower trade, plants, seeds, fertilizers, pets and related fodder in specialty stores, in addition to Retail sale of dried legumes, peeled, for sowing (, Retail sale of agricultural seeds in small packages (, Retail trade of seedlings and plants (except for ornamental plants) (, Retail sale of oilseeds p.d.k.a.. (, Retail sale of live plants, tubers, bulbs and roots, grafts and offshoots, mushroom fungi (, Retail sale of corn for sowing (, Retail sale of ceramic items used in agriculture and for the transport or packaging of goods (, Retail sale of flower seeds and fruits (, Retail sale of sugar beet seeds and livestock seeds (, Retail sale of sunflower seeds, sesame seeds, cardamom, cramp, rapeseed and mustard, for sowing (, Retail sale of vegetable seeds (, Retail sale of potato seeds (, Retail sale of fresh plants used mainly in perfumery, pharmaceutical or insecticide production, fungicides or for similar purposes (, Retail sale of natural Christmas trees (, Retail sale of plant materials p.d.k.a.. for spartan weaving, stuffing, swamps, dyeing or tanning, plant products nec. (, Retail sale of fertilizers and agrochemical products (47.76.78) , Retail trade of pets and pet food (47.76.79) , as well as electronic or telephone trade services with delivery cat’ house (e-shop etc.)
  • 47.77 Retail sale of watches and jewelery in specialized stores
  • 47.78 Other retail sale of new goods in specialized stores, except Retail Cleaning Materials (47.78.84), Retail sale of household fuel oil, LPG, coal and wood (47.78.85), Retail and wig retail (, Retail sale of agricultural raw products nec. (47.78.87), Retail trade of machinery and equipment nec. (47.78.88)
  • 47.79 Retail-hand goods in stores
  • 47.82 Retail sale of textiles, clothing and footwear, stalls and markets
  • 47.89 Retail sale of other goods via stalls and markets
  • 47.99 Other retail trade outside stores, outdoor stalls or markets, with the exception of Other retail sale of domestic oil, LPG, coal and timber outside stores, outdoor stalls or markets (47.99.85), as well as the retail trade of other standard foods nec. through vending machines (, of retail of standard bakery products through vending machines (, of beverage retail through vending machines ( and retail of standard confectionery through vending machines (
  • 49.31 Urban and suburban passenger land transport
  • 49.39 Other passenger land transport nec.
  • 50.10 Sea and coastal passenger water transport
  • 50.30 Inland waterways
  • 51.10 Air transport of passengers
  • 51.21 Air-freight services
  • Bus driver Services (non exploiter)
  • Services for the sale of tickets for urban land transport by third parties, retail
  • Services for the sale of tickets for urban land transport by third parties, wholesale
  • Services for the sale of intercity land transport tickets by third parties
  • 52.22 Activities incidental to water transportation
  • 52.23 Activities related to air transport
  • 55.10 Hotels and similar accommodation
  • 55.20 Holiday and other short-stay accommodation
  • 55.30 camping grounds, recreational vehicle parks and trailer parks
  • 55.90.13 Air conditioning services (wagon-li) and sleeping services on other means of transport
  • 55.90.19 Other accommodation services nec.
  • 56.10 service activities Restaurants and mobile food service activities
  • 56.21 catering activities for events
  • 56.29 Other catering services, with the exception of Meal Services provided by military canteens (
  • 56.30 Beverage serving activities
  • Movie exploitation services
  • 59.14 Motion picture projection activities
  • 71.20.14 technical inspection services of road transport vehicles
  • 74.20 photographic activities
  • 74.30 Translation and interpretation activities
  • 77.11 Rental and leasing of cars and light motor vehicles
  • 77.21 Renting and leasing of recreational and sports goods
  • 77.22 Renting of video tapes and disks
  • 77.29 Renting and leasing of other personal and household goods
  • 77.34 Renting and leasing of water transport equipment
  • 77.35 Renting and leasing of air transport equipment
  • 77.39.13 Rental and leasing services for motorcycles and caravans
  • Exhibition equipment rental services
  • 79.11 Travel agency
  • 79.12 Tour operator activities
  • 79.90.32 Reservation services for conference centers and exhibition spaces
  • 79.90.39 Event ticket booking services, entertainment and leisure services and Other booking services nec.
  • 82.30 Organization of conventions and trade shows
  • 85.10 Preschool Education
  • 85.51 Sports and recreation education
  • 85.52 cultural education
  • 85.53 Activities amateur driving school
  • 85.59 Other education nec.
  • Nutrition guidance services from non-medical specialists
  • 88.10.11 Visiting and support services for the elderly
  • 88.10.12 Services for day care centers for the elderly
  • 88.91 Kindergarten and daycare activities with the exception of the Creative Employment Centers for children and people with disabilities (ΚΔΑΠΜΕΑ) (88.91.12) και τις υπηρεσίες κατ οίκον φύλαξης μικρών παιδιών (CAR
  • 90.01 Performing Arts
  • 90.02 Support activities to performing arts
  • Orchestrator services
  • Composer services
  • Choreographer services
  • Choir services
  • 90.04 Exploitation auditoria and related activities
  • 91.01 Activities of libraries and archives
  • 91.02 museums activities
  • 91.03 Operation of historic sites and buildings and similar visitors' attractions
  • 91.04 Botanical and zoological gardens and nature reserves
  • 92.00 Gambling and betting in addition to direct gambling services (on-line) connection (92.00.14), Direct betting services (on-line) connection (92.00.21)
  • 93.11 Operation of sports facilities in terms of indoor areas and in terms of team sports facilities
  • 93.12 Activities of sport clubs
  • 93.13 fitness facilities
  • 93.19 Other sports activities , with the exception of services related to the training of pets, for hunting and related activities (
  • 93.21 Activities of amusement parks and theme parks
  • 93.29 Other amusement and recreation activities
  • 94.99.16 Services provided by cultural and entertainment associations
  • 96.02 hairdressing activities, barbers and beauty salons
  • 96.04 Activities related to physical well-being
  • acquaintance or marriage agencies Services
  • Shoe polishing service
  • tattoo services (tattoo)
  • prostitutes services
  • Services of decoration of churches, halls etc. (for weddings, christenings, Funerals and Other Events)
  • piercing Body Skin Services (piercing)

Shops and businesses of all kinds operating within hotel units, hotel complexes and airport airports, as well as duty-free shops across the country.

Retail stores that operate with cooperation agreements of all retail stores such as "store within store" (shops-in ashop), found in discount stores (outlet), malls or discount villages, excluding supermarkets and pharmacies provided they have independent entrance for consumers.

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