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Text consolidated by Valsts valodas centrs (State Language Centre) with amending regulations of:

1 December 2020 [shall come into force from 2 December 2020];
8 December 2020 [shall come into force from 10 December 2020];
15 December 2020 [shall come into force from 18 December 2020].

If a whole or part of a paragraph has been amended, the date of the amending regulation appears in square brackets at the end of the paragraph. If a whole paragraph or sub-paragraph has been deleted, the date of the deletion appears in square brackets beside the deleted paragraph or sub-paragraph.


Republic of Latvia

Cabinet
Regulation No. 676
Adopted 10 November 2020

Regulations Regarding Aid to Undertakings Affected by the COVID-19 Crisis for Ensuring the Flow of Working Capital

Issued pursuant to
Section 2 and Section 15, Paragraph three of the Law on the
Suppression of Consequences of the Spread of COVID-19 Infection

I. General Provisions

1. The Regulation prescribes the criteria and procedures for awarding a grant to the taxpayers affected by the COVID-19 crisis (hereinafter - the undertakings) for ensuring the flow of working capital.

2. Within the meaning of this Regulation, a grant (hereinafter - the aid) shall be the State aid granted to an undertaking affected by the COVID-19 crisis as a compensation for the drop in the flow of working capital to overcome the second wave of the spread of COVID-19 infection. The aid shall be available for the period between 1 November 2020 and 31 December 2020 (hereinafter - the aid period).

3. The financing from the State budget available within the framework of the aid measure is EUR 70 800 000.

[1 December 2020]

4. The following undertakings may receive the aid within the framework of this Regulation:

4.1. which correspond to the definition of micro, small and medium-sized enterprise determined in Article 2 of Annex I to Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 of the Treaty (hereinafter - Commission Regulation No 651/2014);

4.2. which correspond to the definition of large enterprise determined in Article 2(24) of Commission Regulation No 651/2014;

4.3. [1 December 2020];

4.4. which are registered with the State Revenue Service as taxpayers;

4.5. the turnover of which in the month of the aid period (November or December of 2020) has dropped by at least 20 % in comparison with the average total turnover in August, September and October of 2020 and the turnover of which in the month of the aid period (November or December of 2020) has dropped by at least 30 % in comparison with the turnover in November or December of 2019 respectively;

4.6. which have been registered with the State Revenue Service as taxpayers after 1 January 2020 and the turnover of which in the month of the aid period (November or December of 2020) has dropped by at least 20 % in comparison with the average total turnover in August, September and October of 2020.

[1 December 2020; 8 December 2020; 15 December 2020]

5. Within the meaning of this Regulation, linked persons are performers of economic activity which correspond to the definition of linked enterprises specified in Article 3(3) of Annex I to Commission Regulation No 651/2014.

II. Criteria for Granting the Aid and Procedures for Requesting It

6. The aid shall be determined in the amount of 30 % of the total gross wage of the undertaking for which salary taxes have been paid in August, September and October of 2020 but not more than EUR 50 000 and EUR 800 000 for a group of linked persons. The aid shall be granted once for the whole aid period.

7. To undertakings the type of activity of which corresponds to Group 10.2 "Processing and preserving of fish, crustaceans and molluscs" of Section C of NACE Rev. 2 the aid shall be determined in the amount of 30 % of the total gross wage of the undertaking for which salary taxes have been paid in August, September and October of 2020 but not more than EUR 50 000 and EUR 120 000 for a group of linked persons. Aid to undertakings operating in the fishery and aquaculture sector shall not relate to any of the aid categories referred to in Article 1(1)(a), (b), (c), (d), (e), (f), (g), (h), (i), (j) or (k) of the Commission Regulation (EU) No 717/2014 of 27 June 2014 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid in the fishery and aquaculture sector. The aid shall be granted once for the whole aid period.

8. To apply for the aid for the aid period, the undertaking shall, by 15 January 2021, submit to the State Revenue Service the respective application in electronic form through the Electronic Declaration System of the State Revenue Service.

9. The following information shall be indicated in the application:

9.1. name, taxpayer registration number, e-mail address, the account opened with a credit institution or payment service provider, and, if the undertaking conforms to the conditions of Paragraph 7 or 14 of this Regulation, additionally the NACE Rev. 2 classification code of the undertaking;

9.2. the requested aid amount (30 % of the total gross wage of the undertaking for which salary taxes have been paid in August, September and October of 2020 but not more than EUR 50 000 and not more than EUR 800 000 or EUR 120 000 to a group of linked persons in accordance with Paragraphs 6 and 7 of this Regulation) and the total gross wage of the undertaking for which salary taxes have been paid in August, September and October of 2020;

9.3. certification that turnover of the undertaking has dropped by at least 20 % in the aid period in comparison with the average turnover in August, September and October of 2020 and the aid shall be used to compensate the drop in the flow of working capital resulting from the second wave of the spread of COVID-19 infection from the moment when the application was submitted until 31 March 2021;

9.4. one of the following certifications:

9.4.1. the undertaking corresponds to the definition of micro or small enterprise within the meaning of Article 2(2) and (3) of Annex I to Commission Regulation No 651/2014. At the same time, the undertaking shall, within the meaning of Article 2(2) and (3) of Annex I to Commission Regulation No 651/2014, submit information that allows to verify its conformity with the requirements referred to in Paragraph 17 of this Regulation;

9.4.2. the undertaking is a medium-sized enterprise which does not exceed the criteria laid down in Article 2(1) of Annex I to Commission Regulation No 651/2014. At the same time, the undertaking shall, within the meaning of Article 3(3) of Annex I to Commission Regulation No 651/2014, submit information that allows to verify its conformity with the requirements referred to in Sub-paragraph 16.2 of this Regulation;

9.4.3. the undertaking is a large enterprise in accordance with Article 2(24) of Commission Regulation No 651/2014. At the same time, the undertaking shall, within the meaning of Article 3(3) of Annex I to Commission Regulation No 651/2014, submit information that allows to verify its conformity with the requirements referred to in Sub-paragraph 16.2 of this Regulation;

9.5. the amount of the previously received and planned aid which has been granted in accordance with Communication from the Commission of 19 March 2020, Temporary Framework for State aid measures to support the economy in the current COVID-19 outbreak, (C(2020)1863) (hereinafter - the Temporary Framework), date when it was granted, name of the aid provider and Cabinet regulations by which the aid is granted or is planned to be granted so that the State Revenue Service could establish that the aid to a group of linked persons does not exceed EUR 800 000 or EUR 120 000 in accordance with Paragraphs 6 and 7 of this Regulation;

9.6. completed declaration of small and medium-sized enterprises;

9.7. certification that the undertaking has not previously received and also is not planning to apply for another aid regarding the same eligible costs;

9.8. certification that an undertaking of the agricultural product processing or marketing sector meets the criteria referred to in point 22(e) of the Temporary Framework;

9.9. information regarding the decline in percentage terms of turnover during the aid period compared to the average total turnover in August, September and October of 2020;

9.10. information regarding the decline in percentage terms of turnover during the aid period compared to the respective month of 2019 (November or December of 2019).

[1 December 2020; 8 December 2020]

III. Procedures for Granting the Aid and Supervision

10. Based on the information indicated in the application of the undertaking, the State Revenue Service shall decide on granting the aid and disburse the aid within 20 working days after taking the decision by transferring it into the account of the undertaking specified in the application. The State Revenue Service shall announce the abovementioned decision through the Electronic Declaration System.

11. The State Revenue Service shall grant aid within the scope of the available financing considering the order in which the applications were submitted by the undertakings.

12. The State Revenue Service shall publish on its website a list of the undertakings which have received the aid.

13. If, based on an application, the undertaking voluntarily repays to the State Revenue Service the whole amount of the granted aid within a month after taking of the decision referred to in Paragraph 10 of the Regulation, informing of the circumstances based on which the whole amount of the granted aid is being repaid, the State Revenue Service shall not impose sanctions.

IV. Restrictions for the Receipt of Aid

14. Aid shall not be granted to the primary agricultural production sector in accordance with Article 2(9) of Commission Regulation No 651/2014. Aid to undertakings of the agricultural product processing or marketing sector shall be granted under the condition that it shall not be completely or partially transferred to primary producers and the aid is not based on such price or amount of products which have been purchased from primary producers or which the respective undertakings have placed on the market.

15. If the undertaking operates in several sectors to which different maximum aid amounts shall be applied in accordance with Paragraphs 6 and 7 of this Regulation, it shall separate the abovementioned sectors in accounting records and shall ensure that the maximum amounts are complied with for each sector. As regards the beneficiaries referred to in Paragraph 6 of this Regulation, the maximum total amount of the aid shall not exceed EUR 800 000 to a group of linked persons within the meaning of Article 3(3) of Annex I to Commission Regulation No 651/2014. If the undertaking operates in sectors to which Paragraph 7 of this Regulation applies, the maximum total amount of the aid shall not exceed EUR 120 000 to a group of linked persons within the meaning of Article 3(3) of Annex I to Commission Regulation No 651/2014.

[1 December 2020]

16. The aid shall not be granted to:

16.1. an undertaking that, on the day when the application is submitted, has debts of the taxes (fees) administered by the State Revenue Service the total amount of which exceeds EUR 1000, except for tax payments regarding which an extension of the payment deadline has been granted, agreement for voluntary settlement of tax liabilities has been concluded or settlement agreement has been concluded;

16.2. a medium-sized or large enterprise which is considered to have run into financial difficulties already on 31 December 2019 and at the moment when the aid is granted in accordance with the definition laid down in Article 2(18) of Commission Regulation No 651/2014;

16.3. an undertaking which is excluded or has been excluded from the State Revenue Service Value Added Tax Taxable Persons Register within the last two years, or the economic activity of which is or has been suspended;

16.4. an undertaking if within the last six months before the declaration of the emergency situation it has assessed the average monthly amount of the taxes administered by the State Revenue Service at less than EUR 200;

16.5. if within the previous year and at the moment of evaluating the submission the undertaking or a member of its board has been punished for a violation in relation to the tax liabilities of the undertaking, offences in the field of customs or violation of the laws and regulations governing employment relationships, except when a warning has been issued or a fine of not more than EUR 151 has been imposed for an individual violation, and the total amount of fines does not exceed EUR 500 within a year;

16.6. capital company of a public person, capital company controlled by a public person, public private capital company, private capital company, subsidiary, capital company of a derived public person or capital company of a local government within the meaning of the Law on Governance of Capital Shares of a Public Person and Capital Companies;

16.7. credit institutions and financial institutions.

[1 December 2020; 15 December 2020]

17. The aid shall not be granted to a micro or small enterprise if it concurrently conforms to the following indicators:

17.1. it had already run into financial difficulties on 31 December 2019 in conformity with Article 2(18) of Commission Regulation No 651/2014;

17.2. a matter of legal protection proceedings has been initiated, legal protection proceedings are being implemented or insolvency proceedings have been declared thereto at the moment when the aid is granted or it has received the rescue aid and has not repaid the loan or withdrawn the guarantee, or it has received the restructuring aid and it is subject to the restructuring plan.

[15 December 2020]

18. If a violation of the State aid requirements laid down in this Regulation is established, the undertaking has an obligation to repay to the State Revenue Service the whole amount of the received unlawful State aid together with interest the rate of which is published by the European Commission in accordance with Article 10 of Commission Regulation (EC) No 794/2004 of 21 April 2004 implementing Council Regulation (EU) 2015/1589 laying down detailed rules for the application of Article 108 of the Treaty on the Functioning of the European Union (hereinafter - Commission Regulation No 794/2004), adding to such interest 100 basis points, from the day when the State aid was disbursed to the undertaking until the recovery day thereof, according to the method for applying interest laid down in Article 11 of Commission Regulation No 794/2004.

19. The State Revenue Service shall ensure records of information on the provided aid. The State Revenue Service shall store the abovementioned information for 10 years from the day when the last aid was granted and shall, upon a request, submit information to the European Commission.

20. The State Revenue Service shall ensure publication of information in line with the requirements for publicity measures laid down in the decision of the European Commission according to the laws and regulations regarding the procedures by which information on the provided aid for commercial activities shall be published and the rights to use the electronic system shall be granted and cancelled.

21. The undertaking shall ensure the storage of documents for 10 years from the day when the aid has been granted thereto within the scope of this Regulation.

22. The aid granted within the scope of this Regulation for the same eligible costs may not be combined with another State aid.

23. The day on which the State Revenue Service has taken the decision to grant the aid shall be deemed as the moment when the aid is granted.

V. Closing Provisions

24. Decision on the granting of aid shall be taken by 30 June 2021 in accordance with the Temporary Framework.

25. The State Revenue Service shall submit to the European Commission the annual report on the provided aid.

26. The State Revenue Service shall take the decision to grant the aid and shall disburse it only when the European Commission has taken the decision on the compatibility of the aid provided for in this Regulation with the internal market of the European Union.

Prime Minister A. K. Kariņš

Minister for Economics J Vitenbergs

 

Annex
Cabinet Regulation No. 676
10 November 2020

Sectors to be Supported

[1 December 2020]


Translation © 2020 Valsts valodas centrs (State Language Centre)

 
Document information
Title: Noteikumi par atbalstu Covid-19 krīzes skartajiem uzņēmumiem apgrozāmo līdzekļu plūsmas nodrošināšanai Status:
In force
in force
Issuer: Cabinet of Ministers Type: regulation Document number: 676Adoption: 10.11.2020.Entry into force: 17.11.2020.Theme: COVID-19Publication: Latvijas Vēstnesis, 222A, 16.11.2020. OP number: 2020/222A.2
Language:
LVEN
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