What should I take into account when applying for cost support for an association or a foundation?
Cost support may be granted also to associations and foundations that have business operations. That means you can apply for cost support for your association or foundation that has economic activities! If the same operator carries out both economic and non-economic (non-profit) activities, it is considered to be eligible for cost support only for its economic activities. Economic activities include all activities in which goods or services are offered on the market also to those who are not members. On the other hand, it is irrelevant from the point of view of State aid and business subsidies whether or not the activities aim to make a profit. In particular, associations and foundations that carry out both economic and non-economic activities must be able to provide sufficient information in their aid applications, for example through their differentiated accounts, which share of the activities is related to economic activities. The payroll costs and other expenses used as criteria for determining the cost support may also be taken into account only for economic activities, so the organisation or foundation must also present a sufficient account of costs related to the financial activities of the association or foundation in the cost support application. Associations and foundations are otherwise subject to exactly the same conditions for granting cost support as companies. For more information on the general prerequisites for granting cost support, see here > In addition, before submitting an application for cost support, you should also familiarise yourself with what the law says about the obstacles to granting cost support, which you can read about here > It should therefore be noted that the association or foundation must also be entered in the prepayment register in order to be able to receive cost support. However, inclusion in the VAT register is not a prerequisite for granting the support. The association can voluntarily apply to the prepayment and VAT registers even if it does not engage in taxable business activities. In this case, the association’s economic activities are considered, in principle, to be the activities subject to VAT. The Chair of an association registered in the Finnish Register of Associations may fill in an application for support in the e-services on behalf of the association. In addition to the application, the association must submit additional information showing that the Chair has the right to sign papers on behalf of the association alone or with authorization by the signatory to submit the application (extract from the Register of Associations/rules/extract from minutes/power of attorney).
Why is the amount of support based on previous months rather than on the current situation?
The cost support is retroactive in nature, i.e. it is paid for the costs already incurred. Efforts to support companies in different situations have included extending the support period.
Will I need a consultant to assist me in applying for the support?
The State Treasury aims to make the application process as easy for applicants as possible. The application for cost support has been tested on a customer panel to ensure clarity, and it has received good feedback.
Are supporting documents for inflexible costs required as an annex to the application?
Annexes cannot be submitted with the application. However, the State Treasury may ask the company to provide annexes separately. Receipts must be kept in accordance with the Accounting Act.
Is a statutory auditor’s report required for applying the support?
In principle, the statutory auditor’s report is not required. The State Treasury receives the necessary information for granting support from the application form and from the information provided by other authorities. If necessary, the State Treasury may request the company to submit an auditor’s statement or other report, for example, to determine the company’s financial situation.
Can I send the application for cost support on paper if the e-service does not work?
It is not recommended to send the application on paper if the e-service is temporarily out of order; instead, you should wait until it is working again. The e-service is the simplest way to apply for the support, and it also enables the quick processing of the support application. You can also send the application in PDF form if all persons in the company with the right to sign are foreign citizens and cannot authorize a Finnish person to apply. The PDF application can be ordered from the State Treasury applicationform.costsupport(at)statetreasury.fi.
Can I send an application if I don’t have an online bank ID?
You can also send the application in PDF form if the applicant is unable to use online identification to log into the e-service. Order the PDF application from: applicationform.costsupport(at)statetreasury.fi.
What is the meaning of classified information under the Act on the Openness of Government Activities?
According to the Act, all documents received by an authority become in principle public when the authority has received them. This also applies to applications for Cost Support. Anyone can request information on applications. An application for Cost Support may, however, in addition to public information, contain classified information, which will not be not published or passed on from the authority. If the applicant considers that there are trade or professional secrets in his/her application (according to the Act on the Openness of Government Activities) § 24 (1) (20)), the applicant may state in his/her application which information (s)he considers to be business secrets, and on what grounds the applicant considers this information to be confidential. In this way, the State Treasury receives information about which information in the application that the applicant himself considers to be trade secrets. According to the law, however, the State Treasury has final decision-making power on the extent to which the document should be classified. All cost support decisions are in principle public. If a decision has specified information that the applicant has stated in the application to the State Treasury as trade or professional secrets, the decision may also partly contain information that has been stated as classified.
Where can I get help filling out my application?
In the third round of cost support, the State Treasury cooperates with the municipal business advisory network. This means that you can ask for help with all the situations related to your cost support application from your municipality's business advisor. You can find a business advisor in your area by using the contact list of your Region's Coronavirus Assistance network, which you can find on the website of Suomen Yrittäjät.
Do I need to make sure I apply as fast as possible? Is the support limited to just the first applicants?
No. Support will be available for those who fulfill the conditions determined in the Law.
When will I see the granted support on my bank account?
The State Treasury will aim to process the applications as fast as possible. Any support granted will be paid onto the bank account you have provided to the Tax Authority and should be available within three banking days.
I opened the classified email on my mobile device and I can’t get it open anymore. What do I do?The classified email service stores a cookie on your browser. The cookie allows you to reopen the message on the same device and browser. Once you open the message, click Log out in the top bar. The service will then allow you to create a password. You can use the password to open the message on other devices. However, if the cookie has been removed from your browser, you will not be able to reopen the message. In this case, you can request a copy of your decision from our customer service.
How is the cost support decision delivered?By applying for cost support through the e-service, you accept that the decision will be sent to you electronically. The decision will be delivered by email to the email address you provided. Please note that the classified email can only be opened on one device. The decision can be saved by pushing the button at the bottom of the message.
Do entrepreneurs have to report in some way what they have spent the support on?
Since the cost support is based on the costs already incurred by the application for cost support, entrepreneurs do not, in principle, have to report retrospectively what they have used the support for. However, the State Treasury has the right to verify retrospectively the accuracy of the expenses reported by the entrepreneur.
What is the framework support programme?
Cost support is granted under the EU's fixed-term framework support programme (Commission Decision SA.56995). The European Commission has extended the validity of the temporary, more flexible state aid guidelines due to the corona pandemic until 30 June 2021. All support granted under the framework programme in question shall be subject to a maximum amount of EUR 1,800,000 per company, which shall not be exceeded when the support is granted. When calculating the maximum amount of EUR 1,800,000, any support received by a single company or companies in the same corporate group which has been granted under the framework support programme in question is taken into account. The following supports are included in the EU framework support programme:
- Cost support (State Treasury)
- Event guarantee (State Treasury)
- Closure compensation (State Treasury)
- Grant for cultural events that were cancelled or organised in a smaller scale than anticipated due to the corona pandemic and rant for interrupted sports series in the higher divisions and sports leagues arranging them (Ministry of Education and Culture)
- Support for re-employment in the restaurant sector (KEHA Centre)
- Government grant for promoting journalistic content (Traficom)
- Temporary RDI loan during a business disruption (Business Finland)
- Temporarily extended liquidity support of the Åland Provincial Government (tillfälligt utökat likviditetsstöd)
- Development grant granted by ELY Centres (only if the support is exceptionally granted under the framework support programme and not as de minimis aid)