By the decision of the CES Board of Directors, the measure Grants for the preservation of jobs (COVID-19 and earthquake) for March and April 2021, was extended to the month of May.

The CES states that for the month of May it is possible to receive grant for workers employed no later than April 30, 2021, for the month of April for workers employed until March 31, while grant for March could be realized for workers employed until February 28.

Applications for grants for April can be submitted from 24 April to 23 May 2021, and for applications received from 24 May to 23 June 2021, grant for May 2021 will be approved.

In order to receive grant, employers will need to prove that in the period from 1 April 2020 to 30 September 2020, they had a decrease in revenues / receipts compared to the same period in 2019, based on the submission of a VAT form for these months.

Alternatively, they will need to prove that:

  • in March 2021 had a decrease in revenue / receipts compared to March 2019, based on the submission of the VAT form for March 2021 and March 2019 for grant for March;
  • in April 2021, had a decrease in revenue / receipts compared to April 2019, based on the submission of the VAT form for April 2021 and April 2019 for grant for April; and
  • in May 2021 had a decrease in revenue / receipts compared to May 2019, based on the submission of the VAT form for May 2021 and May 2019 for grant for May.

Additional criteria are introduced for quarterly VAT taxpayers, so VAT taxpayers need to prove a decrease in revenues / receipts cumulatively for the second and third quarter of 2020 or the fourth quarter of 2020 or the first quarter of 2021, compared to the same period in 2019, based on the submission of the VAT form for the mentioned months if they are requesting grant for April and May.

Exceptionally, quarterly VAT taxpayers established in the fourth quarter of 2019 and later, who therefore do not have data for comparison according to any of the above criteria, should prove a decrease in revenues / receipts for the first quarter of 2021 compared to the fourth quarter of 2020.

Entrepreneurs who are not in the VAT system or are not in the VAT system in comparable periods need to prove a decrease in revenues / receipts based on the table of a decrease in revenues / receipts.