Energy Saving and Autonomy Programme

The Programmeme covers all thirteen (13) Regions of the country.

The total Public Expenditure of the Programmeme amounts to approximately €900 million and is allocated per Region based on the existing buildings and households in each, the funds contributed by the respective Operational Programmeme, as well as the allocation of resources from the Operational Programmeme “Competitiveness, Entrepreneurship and Innovation,” in accordance with the Joint Ministerial Decision establishing the “Save II Fund.”

Individuals eligible to participate in the Programme are natural persons who, during the reference year (tax year 2019) and at the time of submitting their application, hold a real property right (full ownership / usufruct / bare ownership) in an eligible residence.

Specifically, in cases where, according to the income tax return data for the reference year, the residence:
a) is rented / offered for short-term lease,
b) is vacant, or
c) there was no usufruct or full ownership right and it was recently acquired,
the right to participate in the Programmeme is granted only to the full owner or the usufructuary.

For income purposes, the “income subject to contribution” from section G2 “Special Solidarity Contribution” of the income tax clearance note for the reference year (tax year 2019) is taken into account.

The above natural persons are referred to as Beneficiaries of the Programme provided that, based on their income in the reference year, they can be classified into the following income categories:

Table 2.2.1 – Income Categories of the “Save – Autonomy” Programmeme Cycle

A basic subsidy rate is provided, according to the income categories of the above table. On top of the basic rate, the following increases apply:

• Specifically for the municipalities listed below, which belong to lignite areas, the basic subsidy rate is increased by 10%:

Table 2.2.2 – Municipalities under lignite phase-out

* A 10% increase is added to the basic subsidy rate for lignite municipalities listed in Table 2.2.2.

For apartment building applications, the subsidy rate is independent of the income of the apartment owners participating in the Programmeme and is defined as follows:

Table 2.2.4 – Subsidy for Type A and B Apartment Buildings

* A 10% increase is added to the basic subsidy rate for lignite municipalities listed in Table 2.2.2.

The subsidy percentage applies to the eligible intervention budget. For the remaining percentage up to 100% of the eligible intervention budget, a loan with interest subsidy can be granted, based on a relevant request by the Beneficiary.
Exception: For Type B apartment buildings, no loan option is provided, and the own contribution must be covered exclusively with own funds.

The family income limit does not change if there are one or more children. The subsidy category in which a citizen is classified depends on the total income. For income purposes, the “income subject to contribution” from section G2 “Special Solidarity Contribution” of the income tax clearance note is taken into account. Unlike the previous cycles of the “Energy Saving at Home II” Programme, the new cycle does not provide for an increase in the subsidy due to dependent children.

The Programme subsidizes, at a rate of 100% of the expense, the following additional costs, provided that the application is approved under the Programme and the minimum energy target is achieved:

2. The cost required for conducting the two energy inspections and completing the Intervention Proposal and Intervention Record forms.
   For Type B apartment buildings, submission of the second Energy Performance Certificate (EPC) is required only if interventions leading to energy savings (intervention categories 1 to 3) have been implemented.
   The eligible fee per energy inspection is defined as follows:
   i) For a single-family house or apartment: €75 plus €2.50/m² of usable floor area, with a maximum eligible amount of €400 regardless of size.
   ii) For multi-unit residential buildings (Type A/B apartment buildings): €75 plus €1.70/m² of total floor area of the “apartment building,” with a maximum eligible amount of €1,095 regardless of size.
3. The fee for the project consultant for submitting the application, monitoring the implementation of energy-saving interventions, and completing the project, including submission of the required documentation until final disbursement, up to €350 per application.
   In the case of an apartment building, the same project consultant must be used for all beneficiaries, and the fee is:
   i) Type A apartment building: up to €350 plus €70 for each additional apartment beyond the first, with a maximum total of €770.
   ii) Type B apartment building: up to €350.
4. The fee for obtaining permits/approvals or preparing studies (within the framework of permit/approval issuance) required by current legislation for the implementation of interventions (e.g., fee for small-scale building works approval, fee for natural gas internal installation study) is set as follows:
   i) For a single-family house/individual apartment: up to €250 per study, with multiple permits/studies allowed, up to a total of €350.
   ii) For an apartment building (Type A/B): up to €250 plus €70 for each apartment beyond the first, with a maximum total of €670 per study, with multiple permits/studies allowed, up to a total of €940.
5. For Type A/B apartment buildings: the fee for inspection and issuance of a control certificate by an accredited body, as required by applicable regulations, up to €250.

The maximum eligible cost of additional expenses may not exceed:

• €1,500 per application (expenses a, b, c) for a single-family house/individual apartment
• €1,500 per apartment as part of an application for a Type A apartment building (expenses a, b, c, d), with a total maximum of €4,150 per apartment building application
• €3,730 total per application (expenses a, b, c, d) for a Type B apartment building

Table 4.3.1 – Maximum eligible cost values per residence/application type (€)

The maximum eligible intervention budget per Beneficiary application may not exceed the product of €1.2 multiplied by the total estimated annual primary energy savings (kWh), as derived from the first Energy Performance Certificate (EPC A).
This limit will be re-verified at the submission of the second Energy Performance Certificate (EPC B), based on the achieved annual primary energy savings (kWh).

In all cases, the specific maximum limits per eligible expense from Table 4.1.1 apply, and the maximum eligible intervention budget cannot exceed:

• • €48,500 for a single-family house / individual apartment / apartment as part of a Type A apartment building application
  • €76,270 for a Type B apartment building application

An eligible residence can be a single-family house, an apartment building, or an individual apartment. The definitions are provided in section 2.1.1 of the Implementation Guide and are related to the legal framework under which energy performance certificates are issued.

In this context, for apartment buildings, it is noted that under no circumstances are the building’s units that are not used as residences (e.g., a shop on the ground floor) eligible.

A residence, in order to be considered eligible, must cumulatively meet the following general conditions:

• It exists legally.
• It has not been declared for demolition.
• It is used as a primary residence.
• It has been classified, based on its Energy Performance Certificate (EPC), in category C or lower.

The legality of the residence is proven by means of a building permit. In cases where the owner of the residence does not possess a building permit, or the permit does not reflect the current condition of the residence, a relevant legalization document must be provided, demonstrating that the residence legally exists (for example, inclusion of the declared construction or use under a law regulating unauthorized constructions).

The primary residence is declared in the income tax return (Form E1). If the property is used for rental or granted free of charge and therefore is not declared as a residence by the applicant, its use as a primary residence is determined from the E1 form of the occupant. The rental/granting is verified from the applicant’s E2 form.

The primary use must be proven within the last three (3) years, with priority given to the programme’s reference year (tax year 2019). In cases where the property was not in use in 2019 (vacant residence), the corresponding data from the applicant’s income tax return for one of the two previous tax years is used (in this case, only for the usufructuary or full owner).

Each Beneficiary may submit more than one application for different eligible residences. However, the total amount of aid (grant, interest rate subsidy, and gross grant equivalent – GGE) may not exceed €100,000 across all their applications.

It is clarified that, in the case of an apartment application within a Type A apartment building, the above amount also includes the share of common expenses.

No. For each eligible residence, only one application may be submitted, and it must not have been previously subsidized under the 1st or 2nd Cycle of the “Energy Saving at Home II” Programme of the 2014–2020 NSRF programmeming period.

An exception applies to individual apartments with an active application in one of the previous cycles of the “Energy Saving at Home II” Programme of the 2014–2020 programmeming period, which are allowed to participate as an apartment within an apartment building application, but only for common area interventions.

Submitting more than one application in the information system for the same eligible residence by the same person or another co-owner will automatically lead to the rejection of all applications, and in the case of an application that has already been included in an approval decision, that decision will be revoked.

Within the above framework, more than one application cannot be submitted for the same apartment building.

Conversely, a residence that was previously subsidized under the “Energy Saving at Home I” Programme of the 2007–2013 NSRF programmeming period is not subject to the above restrictions and may be submitted for application, provided the general conditions are met.

No. Only those who hold a real property right over the residence are eligible to submit an application.

No. Holiday homes and secondary residences are not eligible for the Programme.

Yes, provided that your daughter has declared the apartment as her primary residence (Form E1 for tax year 2019). At the same time, the full owner must have declared the free-of-charge concession (Form E2 for tax year 2019).

In addition, the residence must meet the following conditions: It legally exists, It has not been declared for demolition, It has been classified, based on the first Energy Performance Certificate (EPC A), in energy category C or lower.

The principle of no double funding is a principle of Union law, stemming from the principle of sound financial management of the Union budget. This principle, particularly for co-financed projects, is primarily described in European Regulations as well as in the domestic regulatory and implementation framework that specifies these Regulations within the National Strategic Reference Framework (NSRF) 2014–2020.

Therefore, the combination of the two Programmes is not permitted, as they generally concern common categories of expenditure, which are moreover difficult to distinguish separately based on the relevant supporting documents – invoices. In addition, the two Programmes overlap in terms of eligible works, with a common scope being the works for the internal installation of Natural Gas systems.

In the case of marriage, only the family income is taken into account. If there is no marriage, only the individual income is considered.

For the purposes of the programme, “income” refers to the “income subject to contribution” shown in section C2 “Special Solidarity Contribution Settlement” of the income tax return notice (Administrative Tax Assessment Act).

For the calculation of family income, the incomes of the primary tax return filer, the spouse, and any children declared as dependents in the tax return – and who may also file a separate tax return – are summed.

If the applicant is married, the income is considered family income, regardless of whether or not a joint tax return was filed with the spouse. The same applies to civil partnership members.

In the case of widowhood, if there are dependent children, the “income subject to contribution” stated in the tax office’s clearance notice is considered as family income. However, if there are no dependent children or no children at all, the “income subject to contribution” stated in the clearance notice is considered as individual income.

Finally, in the case of a single-parent family with dependent children, the income of the applicant plus any income of the children is considered as family income, and based on this amount, the classification into the Programme’s incentive categories is determined.

The declaration of the residence in the tax return does not imply that the building legally exists. A building permit or an equivalent legalization document (e.g., exemption from demolition) must be submitted to prove that the building now legally exists. The corresponding/additional legalization documents, apart from the building permit, that can be submitted are listed in Annex I of the Programme’s Implementation Guide.

If both phases A and B of Law 1337/1983 have been completed, the total fine has been paid, and the application for exemption from demolition has not been rejected by the competent authority, an application to the Programme may be submitted, provided that the residence also meets the other eligibility criteria of the Programme. A relevant certificate from the competent Urban Planning Authority is acceptable.

Unfinished residences are not eligible for the Programme. When the Programme refers to “residences,” it means completed and already connected to the electricity grid.

If there are pending legalization/settlement issues for the property, the submission of a declaration for inclusion under a legalization law for unauthorized constructions must be made before submitting the application to the Programme. Subsequently, an application to the Programme can be submitted, provided that the eligibility criteria of the Programme are met for the specific residences.

If the residences are included in the Programme, before the final disbursement of the project grant, the completion certificate of the inclusion under the legalization of unauthorized constructions must be submitted, showing that the total amount of the unified special fine for the property has been paid in full.

In general, properties for which there is a Land Registry certificate stating that they were built with aid from the Hellenic State, or a building permit for an addition to an existing building constructed with such aid, are included in the Programme (see Annex I).

Homes with insufficient thermal insulation are highly energy-consuming and, unless a major renovation has been carried out, they are very likely to fall into a category lower than or at most equal to C. In any case, the energy category will be determined through the energy inspection and will be recorded in the Energy Performance Certificate issued by the Energy Inspector.

Yes. Conditions are set within the framework of the credit assessment carried out by each bank for granting the loan.

For obtaining a loan, the prescribed credit assessment procedure carried out by each bank will be followed. It should be noted that the applicant has the option, during the loan pre-approval stage, to make an irrevocable declaration of not taking out a loan and proceed with the application to the “pending inclusion” status.

In the case of multiple holders of real property rights in an eligible dwelling, the application is submitted by one of the rights holders who meets the eligibility criteria, with the consent of the others. An application for inclusion can be submitted by one of the holders of real property rights who is eligible and meets the income criteria of the respective category to which they belong. The applicant declares under their own responsibility that they have secured the above consent, as part of the declaration in Annex V-A of the Programme Guide. Regarding the percentage of co-ownership, there is no restriction on the ownership percentage that the applicant must hold.

Specifically, in cases where, during the reference year, the dwelling a) is rented out / offered for short-term lease, b) is vacant, or c) there was no usufruct or full ownership right and it has been recently acquired, only the full owner or the usufructuary can submit an application to the Programme.

CLARIFICATION: The subsidy category for a particular apartment in which there are multiple property rights holders is determined based on the subsidy category of the owner who submits the application (regardless of whether the other co-owners belong to different subsidy categories). For example, if the applicant belongs to subsidy category 1, the apartment will be classified under subsidy category 1, whereas if the other owner who applies belongs to subsidy category 2, the apartment will be classified under subsidy category 2.

Under the Programme, the non-sheltered professions mainly include construction workers and laborers engaged in: installing thermal insulation, plastering, dismantling/demolitions and debris removal, shaping drainage slopes on rooftops, waterproofing, painting

In the maximum cost limits per subcategory of intervention, as stated in the Programme’s Implementation Guide, the cost of materials, VAT, and labor are all included. Labor costs also include any required IKA social security contributions for construction works carried out by laborers (non-sheltered professions), which are borne by the Programme Beneficiary as the “project owner.” Therefore, the cost of social security contributions is eligible, provided that the total expenses for the specific intervention — including the social security contributions — do not exceed the maximum eligible cost limit for that intervention.

Example: Suppose the chosen intervention for the energy upgrade of a residence is the thermal insulation of a roof using materials with energy performance characteristics of 0.9 < R ≤ 1.8 (subcategory 2.A I). The maximum eligible cost limit for subcategory 2.A (I) is €44/m². This amount (€44/m²) includes materials, labor, IKA contributions, and VAT. If the roof surface area is 100.00 m², then the maximum eligible cost for the intervention will be €4,400.00. If we assume that the IKA contributions amount to €200.00, then the eligible amount for materials and labor (including VAT) is €4,200.00.

The eligible budget will be adjusted to the programme’s maximum eligible cost limits, and the Beneficiary will have to cover the excess cost with their own funds.

Offers from suppliers/contractors are not attached to the application. The cost of the interventions is recorded in the table of Annex III and Annex IV.

In such a case, their consent is indeed required, and it shall be given by the person exercising parental responsibility or by the legal guardian, as applicable, in accordance with the law (Civil Code and Code of Civil Procedure), applying the provisions on parental responsibility, guardianship of a minor, and judicial support (both full and partial).
The applicant shall declare, under their own responsibility, that such consent has been obtained, as part of the declaration in Annex V-A.

To be considered complete, the application must have all supporting documents uploaded electronically (document submission phase). If there are pending legalization/regularization procedures for the property, the initial submission of a declaration for inclusion in a building regularization law (with payment of the relevant fee) must have been made before the final submission of the application to the Programme. In the specific case of a confirmed loss of the building permit, as certified by the competent authority, a relevant loss certificate must be provided along with another supporting document (e.g., property deed) from which the permit number and the surface area of the building/unit can be verified.

For a building or part of it that, under special provisions, was constructed without the obligation to issue a building permit from the urban planning authority (e.g., a building constructed by the Welfare Service), a relevant document must be provided from the competent authority (e.g., the Welfare Department of the General Directorate of the Region, where the records are currently kept).

If OAED has issued a final grant title (παραχωρητήριο), then you may submit an application to the programme for the property. If a final grant title has not been issued by OAED, the organization remains the exclusive owner of the apartment. Therefore, if the grant period has not yet expired and no grant title has been issued, the individual is not considered the legal owner of the apartment and cannot proceed with submitting an application.

In the case of property legalization/regularization:

• At the supporting documents submission stage (before the final submission of the Programme application), the engineer must have submitted the initial declaration for inclusion in a legalization law for unauthorized constructions (with payment of the fee).
• Before the final disbursement of the project’s grant, the completion certificate of the legalization process must be provided, showing full payment of the unified special fine for the property.

There is no check of the area listed in the E9 of the co-owners — only that of the applicant. Therefore, for the purposes of the programme, it is not necessary for the co-owners to make amendments.

This case is treated as a recent acquisition of property (first acquisition of a real property right over the property after 31/12/2019, and only for full ownership or usufruct).
The details must first be registered/updated in the E9.
After that, the applicant can proceed with the programme application, submitting: a Solemn Declaration (Υπεύθυνη Δήλωση) regarding the use, and documents proving the legal division of the property (e.g., permit, amendment, legalization, etc.).

Yes. The issue date of the electrician’s certificate is not relevant, as long as the confirmation from the Network Operator (DEDDIE) shows that it is valid at the date of submission of the project completion documents.

Applications can be submitted until the maximum budget for each region has been reached.

1. Detached Houses / Individual Apartments
   Every natural person wishing to participate in the Programme must first check whether they are an eligible Beneficiary based on the income criteria and whether their property can be considered an eligible residence.
   They must then contact an energy inspector to issue the First Energy Performance Certificate (EPC) and to complete the Intervention Proposal Form.
   Once the applicant has gathered the required supporting documents, they submit their application electronically to the information system of the official website of the Programme on the start date of the Programme corresponding to the region where the property for which the subsidy is requested is located, selecting whether they wish to take a loan and from which financial institution this will be done.

It is emphasized that, to apply, the applicant must:

• Have TAXISnet access credentials. There is no possibility for individuals who are not certified via TAXISnet and do not have access codes to it to apply for the programme.
• In case there are pending legalization/settlement issues regarding the property, the declaration for inclusion in a legalization law for unauthorized constructions must have been submitted before the application to the Programme.
• Have completed the submission and clearance of their tax return for the fiscal year 2019.
• In the case of multiple holders of property rights on the property, the consent of the co-owners must be obtained, and the electricity supply number must be correctly recorded in their E9 property declarations.
• In the case of a recent acquisition of a property (first acquisition of a real right on the property after 31/12/2019, and only for full ownership or usufruct), the details must first be entered/updated in the E9 before the applicant proceeds with the application.

2. Apartment Building (Type A / Type B)
   In the case of an application for an apartment building (Type A / Type B), the following must be done:

• A decision must be taken in the context of a general assembly of the building to:
  • Participate in the Programme.
  • Decide on submitting a Type A or Type B application.
  • Approve the implementation of interventions.
  • Appoint the building’s representative and authorize them to submit the necessary information and documents required by the Programme.
  • For Type A applications, the general assembly must also decide on the choice of the cooperating financial institution for obtaining loans. In this case, all applicants must cooperate with the same financial institution.
• Obtain a Tax Identification Number (TIN) for the building management.
• Open a bank account linked to the building management TIN (only for Type B apartment building applications).
• Issue an Energy Performance Certificate for the property and complete the Intervention Proposal Form by the Energy Inspector.

The representative (and the apartments in the case of a Type A building) must gather the required documents and submit the electronic application to the Programme’s official online platform on the start date corresponding to apartment buildings.

It is an additional 10% grant rate, added to the basic subsidy percentage. It applies to buildings (single-family houses, individual apartments, and Type A apartment buildings) whose existing energy category is Η or Ζ (based on the first Energy Performance Certificate – 1st EPC).
It is granted if the building is upgraded to at least energy category B (based on the second Energy Performance Certificate – 2nd EPC).

The eligibility for the +10% energy premium is checked during the application stage, where the potential classification of the improvement proposal from the 1st EPC is evaluated.
If an upgrade to at least energy category B is foreseen, the +10% energy premium is added.
If such an upgrade is not foreseen, the premium is not added—even if, at the time of the 2nd EPC check, the building has indeed been upgraded to at least category B.

The eligible budget for energy-saving interventions per beneficiary application cannot exceed 1.2 € multiplied by the total estimated annual primary energy savings (kWh), as determined in the 1st Energy Performance Certificate (EPC).
This limit will be re-checked when submitting the 2nd EPC, based on the achieved annual primary energy savings (kWh).

In all cases, the specific maximum limits per eligible expense in Table 4.1.1 apply, and the total maximum eligible budget for energy-saving/autonomy interventions cannot exceed €48,500 for a single-family house or individual apartment.

Example:
Suppose the energy inspector’s proposed interventions, as recorded in the 1st EPC, estimate an annual primary energy savings of 350 kWh/m².
For a home with an area of 100 m², the maximum eligible budget will be:

1.2 €/kWh×(350 kWh/m2×100 m2)=42,000

No, it does not depend on the achieved energy savings. The maximum eligible budget for interventions cannot exceed €76,270. In all cases, the specific maximum limits per eligible expense in Table 4.1.1 of Chapter 4 of the Programme Guide apply.

Yes, that’s correct. A fixed amount is provided to cover four types of expenses in addition to the energy interventions:

1. Cost of the two energy inspections and the completion of the Intervention Proposal and Intervention Record forms.
   b. Project consultant’s fee (for submitting the application and managing it, including providing all necessary documents up to the final disbursement).
   c. Fees for required permits/approvals or studies (within the framework of issuing such permits/approvals) mandated by current legislation for the implementation of interventions — for example, the fee for a small-scale building works permit or for a natural gas internal installation study.
   d. For apartment buildings: the fee for inspection and issuance of an elevator safety certificate by a recognized body.

Items b, c, and d are case-specific and not required by all participants. However, at the application stage, each applicant must declare which of these are expected to be necessary for their project.

The detailed amounts for these supplementary expenses are provided in Section 4.2 of the Programme Guide.

You become eligible to receive incentives from the Programme only after your application has been approved for inclusion.
Suppliers of materials and contractors must issue credit invoices. The Beneficiary will only need to advance the amount corresponding to their own contribution, and always via the banking system.

Before submitting the application, the only payment you can make that will be recognized by the Programme is for the first Energy Performance Certificate (A’ EPC). Both the first (A’) and second (B’) EPCs are the only items the beneficiary must pay for directly (again, via banking transactions), and the Programme will reimburse these costs upon submission of the payment receipt for the service along with proof of the bank transaction.

No, you are not required to do so. The Project Consultant’s fee is covered by the Programme as a fixed amount. However, just like suppliers or contractors, the Consultant must issue a credit invoice at the end of their service, and they will be paid directly by the Programme.

No. Payment in cash, even if there is a receipt, is not accepted under any circumstances. All transactions must be carried out exclusively through the banking system, always stating the purpose as “Energy Saving and Autonomy Programme”. The payment must clearly show that it was made by the beneficiary, indicate who received it, in what capacity, and for what purpose.

The “Energy Saving and Autonomy” Programme works with the following banks:

You must ensure that at least one photograph is taken before works begin for each part of the home where an energy upgrade will be carried out. For example:

• From the rooftop, if a solar water heater will be installed.
• From the building’s exterior shell, if thermal insulation will be added.
• From one of the openings, if windows or doors will be replaced.

After the works (or even during their progress), photographs must be taken from the same spots, so that the completed interventions are clearly visible. For instance:

• The rooftop with the new solar water heater.
• The exterior walls with the installed insulation (preferably during installation).
• The openings with the new frames.

These photographs must be uploaded to the programme’s online platform at the end of the works, together with invoices and other required documents, in the designated section provided for this purpose.

On the website www.buildingcert.gr, you can search the registry of energy inspectors by regional unit and municipality, and locate either an individual energy inspector or a company providing energy inspection services.

At the application entry stage, all applicants must upload only the Intervention Proposal Form (Annex III), properly completed and signed as required.

If the application is submitted, then at a later stage, the following must be uploaded (as per Annex I):

• Copy of the electricity bill showing the electricity supply number.
• Building permit and/or any legalization documents as provided (per Annex I).
• If the address on the submitted documents does not match the current address of the property, a certificate from the relevant municipality (OTA) must be provided to confirm the identification of the property.
• For apartment building applications – the General Assembly decision.
• For recent property acquisitions (after 31/12/2019):
  1. Ownership title.
  2. Registration certificate from the competent land registry office or certificate of entry in the cadastral records of the local Cadastral Office.
  3. Solemn Declaration (Law 1599/1986, Annex IX) by the applicant stating that the property will be used as a main residence either by themselves or a third person, also indicating the name and VAT number of that person.

If the application falls under “special cases,” at the relevant review stage, the following may be required:

• For properties rented or offered for short-term lease – Declaration of compliance with the De Minimis regulation.
• For tax residents abroad:
  1. Certificate of Tax Residence, completed, signed, and stamped by the competent tax authority of their country of residence.
  2. Tax return for the 2019 fiscal year, submitted in the country of tax residence.
     Both documents must be accompanied by an official Greek translation from an authorized authority.
• For applicants with no tax filing obligation:

• • Solemn Declaration (Law 1599/1986) in line with the relevant template from the AADE circular ΔΕΑΦ Α 1138225 ΕΞ2018, plus any necessary supporting documents to verify programme eligibility. The Solemn Declaration must bear certified authenticity of the signature.

• For discrepancies between the usable floor area in the Energy Performance Certificate (EPC) and the main spaces declared in the E9 – relevant documentation from a licensed engineer must be provided.

The “non-obligation to file a tax return” arises from the applicable provisions of the Income Tax Code (Law 4172/2013).

It should be noted that holding a real property right in a property, depending on its use, generates either actual or “imputed” income, and as a rule, in the case of a primary residence, there is an obligation to file form E1 for income (and form E2 in the case of free concession/rental).

On the website of the Independent Authority for Public Revenue (IAPR) — AADE Circular ΔΕΑΦ Α 1138225 ΕΞ 2018 — there is a posted circular and a relevant Solemn Declaration template for taxpayers who are not required to file an income tax return. According to this circular, the Solemn Declaration must bear certified authenticity of the declarant’s signature.

No. To submit an application for an apartment building, common-area interventions must also be carried out in the building. Otherwise, separate applications must be submitted for each individual apartment.

Common-area interventions are those that concern the shared spaces or installations of the apartment building, such as upgrading the central heating system, insulating the roof or terrace, or replacing the stairwell windows and doors.

The building manager submits a relevant request to the competent tax office (ΔΟΥ), providing the required documents (e.g., the condominium establishment deed, the minutes of the general assembly appointing the manager, and a copy of the manager’s ID).
After obtaining the TIN, the manager contacts a financial institution to open a bank account linked to the issued TIN.

Note: Opening a bank account linked to the apartment building’s management TIN is required only if submitting a Type B apartment building application.

The selection of an Energy Inspector must take into account the restrictions of paragraph 1, Article 53 of Law 4409/2016 (Government Gazette 136/A’/28.07.2016), as in force, which states that an Energy Inspector is prohibited from conducting an energy inspection on a building or building unit if:
a) They participated in the design, construction, supervision, or maintenance, either personally or through a legal entity of which they are a member, partner, or employee.
b) They, their spouse, or a relative up to the second degree, or a legal entity of which they are a member, partner, or employee, hold ownership, possession, or tenancy rights over it.

Participation in:

1. Legalisation of part of a building/building unit,
2. Issuance of a legality certificate for a building/building unit, and
3. Issuance of a Small-Scale Works Permit for a building/building unit,

does not constitute a conflict of interest for issuing an Energy Performance Certificate (EPC), meaning these are not included in the cases of Article 53(a) of Law 4409/2016 — unless the participation involves the drafting of studies for the issuance or revision of building permits, under the applicable regulations.

It should be noted that the “Incompatibilities of Energy Inspectors” described in Article 53 of Law 4409/2016 concern restrictions on performing energy inspections, not on participating in other types of permit issuance for the building/building unit after an EPC has been issued.

Finally, the Energy Inspector conducting the second energy inspection after the completion of the interventions (B’ EPC) must be different from the one who performed the first inspection (A’ EPC).

It is noted that the 2nd EPC will concern a different building – because not only does the total area change, but the building geometry (and therefore the reference building) changes at the very least – and thus it is not possible to compare the results to determine whether the programmeme’s targets have been achieved.

The minimum energy target that must be achieved is an upgrade of at least three (3) energy performance categories compared to the initial energy classification of the residence/building. The energy category to which the residence/building must be upgraded after the implementation of the interventions is indicated in the 3rd column of the table below:

For Type B apartment building applications, no minimum energy target is set.

The combination of interventions in the application to be included in the Programmeme must implement the first of the recommended energy-saving improvement proposals recorded in the EPC, which leads to meeting the Programmeme’s minimum energy target

If the interventions declared and recorded in the information system (Intervention Proposal Form) are modified, then at the implementation stage only the interventions that were actually carried out will be declared (Intervention Recording – Project Completion Form), under their actual subcategory.
In all cases, the modified interventions must still meet the Programmeme’s minimum energy target.

The selected interventions, mainly concerning building insulation and the heating and domestic hot water systems, have been chosen as the most beneficial for achieving maximum energy savings. They are the top and most cost-effective options in the evaluation scale of energy-saving technologies in the building sector, without diminishing the relative importance of other technologies that are not subsidized.

Every intervention implemented must meet the minimum requirements of the KENAK (Regulation on the Energy Performance of Buildings) as well as the additional requirements of the Programme.
The materials and systems used for the interventions must have certification of their energy characteristics. Specifically, for systems in category 3 (except for subcategories 3.A, 3.ST.1, 3.ST.2, 3.ST.3), category 4, and subcategory 1.Z of Table P 4.1.1 in Chapter 4 of the Programme Guide, a product datasheet must be submitted, as defined in Directive 2010/30/EU of the European Parliament and of the Council on energy labelling.
Construction materials and electromechanical systems, for which there is a relevant obligation under current legislation, must bear the CE marking.

The energy inspector sets the requirements for the technical and energy characteristics of the materials and systems necessary for calculating the energy outcome and for verifying compliance with the programme’s requirements by the second energy inspector.

Eligible heat pumps are those described in Chapter 3 of the Programme’s Implementation Guide, which meet the minimum requirements of KENAK (Regulation on the Energy Performance of Buildings) and carry certification of their energy characteristics.

The installation of fixed or movable shading systems (e.g., awnings) is included among the eligible interventions.

As part of the transition to a low greenhouse gas emissions model, the installation of oil heating systems is not eligible.

No. Only the conversion of an existing open-chamber fireplace to a closed-chamber (energy-efficient) fireplace with a minimum efficiency rate of 70% is eligible.

It should be noted that energy-efficient fireplaces are not eligible in the following regional units: Northern, Western, Central, and Southern Athens, Piraeus, Eastern and Western Attica, Thessaloniki

No. For the installation of a photovoltaic system to be eligible, the proposed interventions must also include measures from categories 1 to 4. These interventions must upgrade the residence to at least Energy class B+ (for buildings initially classified in classes H to D), or Energy class A (for buildings initially classified in class C).

No. The only eligible intervention regarding elevators is the energy upgrade of an existing elevator that was installed before 01-07-1999.

Yes, provided that the co-owners consent, in accordance with the building’s regulations. From a technical standpoint, insulating the entire roof (terrace) or pilotis is the proper solution. However, under the implementation rules of co-funded programmes (ESPA 2014–2020), eligible expenses are only those related to interventions on your own property. In this case, only the m² corresponding to the eligible individual apartment can be included.

For roof insulation, there are two sub-cases:

1. A) In a single-family house or a whole-floor apartment on the top floor of an apartment building, all roof m² are eligible (including eaves, overhangs, and the stairwell exit), as long as this is the correct and complete technical solution.
2. B) In an individual apartment on the top floor (not a whole-floor apartment), the energy inspector may recommend insulating the whole roof as the technically correct solution. However, only the m² corresponding to the eligible apartment, plus the eaves and overhangs above it, are eligible for programme funding.

Clarification: All works and materials needed for a proper roof insulation job (e.g., lightweight sloping concrete, cement screed, etc.) are eligible. Also, the m² of any overhangs above the apartment are eligible in the case of an individual apartment application, or the total overhangs in the case of an apartment building application.

Yes, thermal insulation interventions on the ceiling above a basement (unheated space) are eligible.

In the case of roof insulation, any expense related to thermal insulation (materials, labor, and VAT) is eligible under the Programme. All square meters of the roof, including eaves and any roof overhangs, are also eligible. However, the structural frame of the roof, such as timber, boarding, etc., is not considered an eligible intervention. Roof tiles are eligible only when they are being replaced. Finally, the beneficiary is obliged to obtain any building permits or approvals required under the applicable building regulations.

Thermal-insulating paints, when used alone to achieve insulation, are not eligible under the Programme, because these materials are classified as coatings rather than insulation. Eligible thermal insulation must consist of an insulating material covered either with a synthetic plaster or with light cladding.

Yes — the interventions must meet the KENAK requirements regarding the U-values of the building elements, as specified in Table “Γ.2: Maximum permissible thermal transmittance coefficient of building elements, per climate zone, for existing buildings” of KENAK, approved by decision ΔΕΠΕΑ/οικ. 178581/30.06.2017 (Government Gazette B’ 2367/12.07.2017).

The R-value of the material or material system is mentioned in the Programme Guide only for the purpose of classifying them into Category I or II of the maximum eligible expenditure limits per energy performance category.

No — the incentives are paid only if the programme’s energy target is achieved.

At the intervention recording stage (Appendix VI – Intervention Recording Form – Project Completion), you must declare only what was actually implemented, in the subcategory it truly belongs to — in this case, aluminum frames.

You may change both the subcategory and even the intervention category, as long as the minimum energy target of the programme is still met for the type of application the approved eligible intervention budget and the total eligible budget from the Approval Decision are not exceeded, the maximum eligible cost limits for the new intervention subcategory are respected.

For category 4 interventions (domestic hot water systems – DHW) and for all subcategories of category 3 (heating/cooling system upgrade) except for subcategories 3.A, 3.ST.1, 3.ST.2, and 3.ST.3, the energy characteristics are certified through the product fiche, as defined in Directive 2010/30/EU of the European Parliament and of the Council on energy labelling. The product fiche must be attached as supporting documentation in the information system (Annex X – Certification Declaration for Project Completion).

In order for the maximum eligible cost for intervention subcategories 3.B to 3.D (heating system upgrade) to be increased, the heating system must have a DHW storage tank and not merely provide the capability of producing DHW. In any case, the technical specifications of the heating system — and therefore the existence of an integrated DHW storage tank — must be stated on the sales invoice.

For eligible interventions under Category 3 (except for subcategories 3.A, 3.ST.1, 3.ST.2, 3.ST.3), the Power P used for classification into expenditure subcategories I to VIII refers to the value stated on the Product Data Sheet, as follows:

• Subcategory 3.B: Nominal heat output, including the nominal heat output of any supplementary heater.
• Subcategory 3.C: Nominal heat output, including the nominal heat output of any supplementary heater (for warmer climates).
• Subcategory 3.D: Nominal heat output, including the nominal heat output of any supplementary heater (for warmer climates).

For subcategories 3.B, 3.C & 3.D, the nominal heat output value indicated in the Product Data Sheet already includes the nominal heat output of any supplementary heater. Therefore, it is taken directly from the relevant field and is not calculated separately (e.g., by adding the nominal heat output Prated of the heat pump to the nominal heat output P of the supplementary heater).

• Subcategory 3.E: Nominal heat output (Prated).
• Subcategory 3.Z: Design load for cooling operation. For air-to-air multi-split heat pumps, classification into expenditure categories I to II is based on the design load of the outdoor unit, regardless of the number of indoor units.
• Subcategory 3.ST: For biomass boilers (wood/pellets) and for energy fireplaces, the classification is based on the nominal heat output declared by the manufacturer (if a range is provided, the maximum value is used).

Only interventions concerning common areas or installations are eligible, specifically:

1. Replacement of stairwell or lightwell windows/frames
   ii. Thermal insulation of the roof, pitched roof, or floor above pilotis
   (Note: Thermal insulation of vertical surfaces—walls and structural frame—is not eligible)
   iii. Installation/replacement of central heating system
   iv. Elevator upgrade
   v. Lighting upgrade

The subcategories of eligible interventions and any applicable restrictions are detailed in Table P 3.2.1, Chapter 3 of the Programme Guide.

Yes, it is allowed.

No, it is not required. A second EPC is only required if interventions are implemented that lead to energy savings according to the KENAK (intervention categories 1 to 3).

No. These interventions must be combined with energy-saving interventions from categories 1 to 4.

If the residence does not have an installed domestic hot water (DHW) system using renewable energy sources (RES), installing a solar DHW system is mandatory for the residence to join the programme.
If installation is not feasible, the corresponding justification must be documented in the Intervention Proposal Form.

The EPC must be issued for the entire building.

Yes, it is eligible. The maximum eligible cost limits for the front door are selected from Table 4.1.1 of the Programme Guide, in the cost category for windows/doors, depending on the type/material (subcategories 1.A2, 1.B2, 1.G2).

Yes, it is possible, provided that the supplier & project consultant registers in the information system and enters all the required details for each intended role. Once this process has been correctly completed, the beneficiary will be able to assign the same person to both roles without any problem. The same applies to other roles as well, always subject to their correct use in relation to any incompatibility restrictions.

The payment of own funds can be made at any time before the application is forwarded to the stage of final disbursement review by the Programme’s Beneficiary. It should be noted that before moving the application to the aforementioned stage, proof of payment (e.g., account statements, etc.) must be digitized and uploaded to the information system.

An advance payment from the programme is granted only if the Beneficiary has an approved loan (to cover their private contribution). The advance applies only to interventions — that is, to suppliers/contractors — and not to the services of the Project Consultant or the Engineer/Designer. The percentage of the advance is 70% and is declared by the Beneficiary through the information system for each supplier/contractor. It should be noted that the 70% advance refers to a percentage of the approved loan amount and not of the eligible project budget.

No additional interest is imposed. However, in the case of a bank loan, since there is an option to provide an advance payment to suppliers, according to the terms of the Operational Agreement between the Programme’s Beneficiary and the Financial Institutions, this advance is interest-bearing, with the interest costs borne by the Beneficiary. If, after completion of the project’s physical scope, it is determined that the Beneficiary is entitled to the Programme’s incentives, the corresponding interest amount paid will be credited to the Beneficiary’s account by the bank, after review and approval by the Hellenic Development Bank S.A. (formerly ETEAN S.A.), from the funds of the EXOIKONOMO II Fund.

Lastly, there is a surcharge amounting to 0.12% (Law 128/22-28.8.1975 – Government Gazette A’ 178), which is imposed on the portion of the loan capital provided by the financial institution (two-thirds of the total loan).

Yes.

No. The system allows disbursement of the grant per application to only one account per supplier.

Yes, it is possible to change suppliers. The procedure and the stage at which this can be done are described in the relevant technical manual of the information system.

If an advance payment from the loan amount has been given to suppliers and some or all of the suppliers who received the advance are to be changed, then:
a) The suppliers being replaced must return the advance they received to the bank (into the loan servicing account).
b) The beneficiary must update the suppliers in the information system and enter the new suppliers with their details. The returned amount is then allocated to the new list of suppliers.

The expense invoices cannot be issued to a sole proprietorship. The invoices must indicate “private individual” in the recipient’s occupation field. (Chapter 7.1 of the Implementation Guide).

A person can be both a supplier and a beneficiary, provided that the applicable VAT Code legislation is complied with.

The project start date is considered to be the date of issuance of the approval decision. However, the start date for cost eligibility is defined as the date of issuance of the Energy Performance Certificate (EPC) for the property’s classification (section 2.1.2 of the Programme’s Implementation Guide).

The Beneficiary may carry out interventions after the issuance of the above EPC and before the issuance of the approval decision, at their own sole responsibility.

It should be noted that projects are not eligible if, based on the submitted expense invoices, they have been completed in terms of their physical scope or have been fully executed up to and including the date of the application submission.

The amounts per intervention subcategory declared in the application and approved in the inclusion decision can be modified, but the maximum limits per intervention subcategory set out in the Programme Implementation Guide must be respected.

As for expenses related to energy inspections, the project consultant, and studies/approvals, they can also be modified, but the maximum Programme limit for these expenses must not be exceeded in each case, nor the total amount approved in the inclusion decision.

If there is an overrun of the above limits/amounts and/or of the approved eligible intervention budget and/or the approved total eligible budget, then the excess cost must be covered by the beneficiary.

If the cost based on the invoices is lower than the initial eligible cost, the final eligible budget (both total and for interventions) will be adjusted to the cost stated in the expense invoices.

In the event of the beneficiary’s death, the rights and obligations under the programme are transferred to a natural person holding a real right to the property (full ownership, usufruct, bare ownership) according to the legal procedures for inheritance. This succession is carried out through a specific procedure provided in the programme’s information system.

For mutual rights and obligations to be established in the Programme, inclusion must have already been completed and accepted by the beneficiary.

During acceptance of inclusion, the beneficiary must declare a natural person who, in the unfortunate event of the beneficiary’s death, will take over all rights and obligations in the Programme. The declared successor must already be registered as a user in the system.

• If there are co-owners of the property, one of them (with any form of ownership and any share) will be declared as the successor.
• If there are no co-owners, one of the potential heirs who would inherit the property must be declared. If the potential heir is a minor without a tax number, the potential guardian must be declared.

The successor may also be a beneficiary for another dwelling in the current Programme.
The successor/new beneficiary must follow the instructions in the system, submit the required inheritance documents, and, by accepting their role, also accept all obligations from the inclusion of the dwelling in the Programme (Programme Guide §8.1). They must also use the bank already chosen in the application. Any change of successor is made via the Programme’s Managing Authority (Hellenic Development Bank S.A.).

The time from the death notification until the completion of the succession procedure is excluded from the project implementation deadline.

During the implementation of the project: If the property is transferred, it loses the right to the benefits of the Programme, meaning the application cannot continue with another owner. After the completion of the project: If the property is transferred, the new owner must accept the obligations arising from the inclusion of the dwelling in the Programme, as stated in paragraph 8.1 of the Programme Implementation Guide (e.g., to maintain the project for at least three (3) years from the final disbursement of the loan and/or the grant from the “direct aid” programme). The obligations must be stated in the relevant notarial deed (sale, parental donation, etc.). A copy of this deed must be submitted to the Programme’s Beneficiary.