The start of activity must be before 01/01/2019.
The staff (for 2019) should not exceed 50 employees.
There should be a decrease in turnover for the 2nd quarter of 2020 (1/4/2020 - 30/6/2020) compared to the 2nd quarter (1/4/2019 - 30/6/2019) of 2019.
The expenses of the year 2019 should be over € 10,000. [Expenses = Purchases of Goods, Raw Materials & Consumables, Expenses for Services and Employees, Rents]
For the quarter from 1/1/2021 to 31/3/2021 (payment period) the same number of employees should be maintained as that which existed during the same period of 2020.
Have an eligible Activity Code Number
