{"id":17031,"date":"2025-07-01T10:14:06","date_gmt":"2025-07-01T10:14:06","guid":{"rendered":"https:\/\/koemconsulting.gr\/?p=17031"},"modified":"2025-07-01T10:15:50","modified_gmt":"2025-07-01T10:15:50","slug":"programma-antagonistikotita-2021-2027","status":"publish","type":"post","link":"https:\/\/koemconsulting.gr\/en\/programma-antagonistikotita-2021-2027\/","title":{"rendered":"\u03a0\u03c1\u03cc\u03b3\u03c1\u03b1\u03bc\u03bc\u03b1 \u0391\u039d\u03a4\u0391\u0393\u03a9\u039d\u0399\u03a3\u03a4\u0399\u039a\u039f\u03a4\u0397\u03a4\u0391 2021-2027"},"content":{"rendered":"<p><strong>\u00ab\u0395\u039e\u03a9\u03a3\u03a4\u03a1\u0395\u03a6\u0395\u0399\u0391 \u039c\u0399\u039a\u03a1\u039f\u039c\u0395\u03a3\u0391\u0399\u03a9\u039d \u0395\u03a0\u0399\u03a7\u0395\u0399\u03a1\u0397\u03a3\u0395\u03a9\u039d\u00bb<\/strong><\/p>\n\n\n\n<p>\u0397 \u0394\u03c1\u03ac\u03c3\u03b7 \u03bc\u03b5 \u03c4\u03af\u03c4\u03bb\u03bf 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\u03b1\u03af\u03c4\u03b7\u03c3\u03b7\u03c2<\/p>\n\n\n\n<p>\u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7\u03c2 \u03bf \u03bf\u03c0\u03bf\u03af\u03bf\u03c2 \u03b1\u03c6\u03bf\u03c1\u03ac \u03c3\u03b5 \u03c0\u03c1\u03bf\u03ca\u03cc\u03bd\u03c4\u03b1 \u03c0\u03bf\u03c5 \u03b7 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7 \u03b5\u03c0\u03b9\u03b8\u03c5\u03bc\u03b5\u03af \u03bd\u03b1 \u03c0\u03c1\u03bf\u03c9\u03b8\u03ae\u03c3\u03b5\u03b9 \u03bc\u03ad\u03c3\u03c9<\/p>\n\n\n\n<p>\u03c4\u03b7\u03c2 \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ae\u03c2 \u03c4\u03b7\u03c2 \u03c3\u03c4\u03b9\u03c2 \u03b5\u03bc\u03c0\u03bf\u03c1\u03b9\u03ba\u03ad\u03c2 \u03b5\u03ba\u03b8\u03ad\u03c3\u03b5\u03b9\u03c2<\/p>\n\n\n\n<p>4. \u039d\u03b1 \u03b4\u03b9\u03b1\u03b8\u03ad\u03c4\u03bf\u03c5\u03bd \u03c4\u03bf\u03bd\/\u03c4\u03bf\u03c5\u03c2 <strong>\u03b5\u03c0\u03b9\u03bb\u03ad\u03be\u03b9\u03bc\u03bf\/\u03bf\u03c5\u03c2 \u039a\u0391\u0394 \u03b5\u03c0\u03ad\u03bd\u03b4\u03c5\u03c3\u03b7\u03c2 <\/strong>\u03c4\u03b7\u03c2 \u03c0\u03b1\u03c1\u03bf\u03cd\u03c3\u03b1\u03c2 \u03c0\u03c1\u03cc\u03c3\u03ba\u03bb\u03b7\u03c3\u03b7\u03c2 \u03c0\u03c1\u03b9\u03bd \u03c4\u03b7\u03bd<\/p>\n\n\n\n<p>\u03b7\u03bc\u03b5\u03c1\u03bf\u03bc\u03b7\u03bd\u03af\u03b1 \u03b7\u03bb\u03b5\u03ba\u03c4\u03c1\u03bf\u03bd\u03b9\u03ba\u03ae\u03c2 \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae\u03c2 \u03c4\u03b7\u03c2 \u03b1\u03af\u03c4\u03b7\u03c3\u03b7\u03c2 \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7\u03c2<\/p>\n\n\n\n<p>5. \u039d\u03b1 \u03b1\u03bd\u03b1\u03c0\u03c4\u03cd\u03c3\u03c3\u03bf\u03c5\u03bd \u03ae\u03b4\u03b7 \u03b5\u03be\u03b1\u03b3\u03c9\u03b3\u03b9\u03ba\u03ae \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1 \u03bc\u03b5 \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03cc \u03c4\u03bf\u03c5\u03bb\u03ac\u03c7\u03b9\u03c3\u03c4\u03bf\u03bd 2% \u03c4\u03bf\u03c5 \u03b5\u03c4\u03ae\u03c3\u03b9\u03bf\u03c5 \u03ba\u03cd\u03ba\u03bb\u03bf\u03c5<\/p>\n\n\n\n<p>\u03b5\u03c1\u03b3\u03b1\u03c3\u03b9\u03ce\u03bd \u03bd\u03b1 \u03c0\u03c1\u03bf\u03ad\u03c1\u03c7\u03b5\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03b5\u03be\u03b1\u03b3\u03c9\u03b3\u03ad\u03c2 \u03c0\u03c1\u03bf\u03ca\u03cc\u03bd\u03c4\u03c9\u03bd \u03c0\u03bf\u03c5 \u03c0\u03b1\u03c1\u03ac\u03b3\u03bf\u03c5\u03bd\/\u03bc\u03b5\u03c4\u03b1\u03c0\u03bf\u03b9\u03bf\u03cd\u03bd \u03ae \u03c0\u03c1\u03bf\u03c4\u03af\u03b8\u03b5\u03bd\u03c4\u03b1\u03b9 \u03bd\u03b1<\/p>\n\n\n\n<p>\u03b1\u03bd\u03b1\u03c0\u03c4\u03cd\u03be\u03bf\u03c5\u03bd \u03b5\u03be\u03b1\u03b3\u03c9\u03b3\u03b9\u03ba\u03ae \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1 \u03b5\u03bd\u03c4\u03cc\u03c2 \u03c4\u03bf\u03c5 \u03c7\u03c1\u03cc\u03bd\u03bf\u03c5 \u03c5\u03bb\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7\u03c2 \u03c4\u03bf\u03c5 \u03c3\u03c7\u03b5\u03b4\u03af\u03bf\u03c5.<\/p>\n\n\n\n<p>6. \u039d\u03b1 \u03ad\u03c7\u03bf\u03c5\u03bd \u03bc\u03af\u03b1 (1) \u03c4\u03bf\u03c5\u03bb\u03ac\u03c7\u03b9\u03c3\u03c4\u03bf\u03bd \u0395\u039c\u0395 \u03b5\u03be\u03b1\u03c1\u03c4\u03b7\u03bc\u03ad\u03bd\u03b7\u03c2 \u03b5\u03c1\u03b3\u03b1\u03c3\u03af\u03b1\u03c2 \u03c4\u03bf \u03b7\u03bc\u03b5\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03b1\u03ba\u03cc \u03ad\u03c4\u03bf\u03c2 \u03c0\u03bf\u03c5 \u03c0\u03c1\u03bf\u03b7\u03b3\u03b5\u03af\u03c4\u03b1\u03b9 \u03c4\u03b7\u03c2 \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae\u03c2 \u03c4\u03b7\u03c2 \u03b1\u03af\u03c4\u03b7\u03c3\u03b7\u03c2 \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7\u03c2. \u03a4\u03bf\u03cd\u03c4\u03bf \u03b8\u03b1 \u03b5\u03c0\u03b9\u03b2\u03b5\u03b2\u03b1\u03b9\u03ce\u03bd\u03b5\u03c4\u03b1\u03b9 \u03b2\u03ac\u03c3\u03b5\u03b9 \u03c4\u03c9\u03bd \u03b4\u03b7\u03bb\u03c9\u03b8\u03ad\u03bd\u03c4\u03c9\u03bd\u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03c9\u03bd \u03c0\u03bf\u03c5 \u03c4\u03b7\u03c1\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7 \u03b1\u03c5\u03c4\u03ae \u03c3\u03c4\u03bf \u03c0\u03bb\u03b7\u03c1\u03bf\u03c6\u03bf\u03c1\u03b9\u03b1\u03ba\u03cc \u03c3\u03cd\u03c3\u03c4\u03b7\u03bc\u03b1 \u0395\u03a1\u0393\u0391\u039d\u0397.<\/p>\n\n\n\n<p>7. \u039d\u03b1 \u03bb\u03b5\u03b9\u03c4\u03bf\u03c5\u03c1\u03b3\u03bf\u03cd\u03bd \u03bd\u03cc\u03bc\u03b9\u03bc\u03b1<\/p>\n\n\n\n<p>8. \u039d\u03b1 \u03bc\u03b7\u03bd \u03ad\u03c7\u03b5\u03b9 \u03b3\u03af\u03bd\u03b5\u03b9 \u03ad\u03bd\u03b1\u03c1\u03be\u03b7 \u03b5\u03c1\u03b3\u03b1\u03c3\u03b9\u03ce\u03bd \u03b3\u03b9\u03b1 \u03c4\u03bf \u03b5\u03c0\u03b5\u03bd\u03b4\u03c5\u03c4\u03b9\u03ba\u03cc \u03c3\u03c7\u03ad\u03b4\u03b9\u03bf \u03c0\u03c1\u03b9\u03bd \u03c4\u03b7\u03bd \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae \u03c4\u03b7\u03c2 \u03b1\u03af\u03c4\u03b7\u03c3\u03b7\u03c2 \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7\u03c2<\/p>\n\n\n\n<p>9. \u039d\u03b1 \u03bb\u03b5\u03b9\u03c4\u03bf\u03c5\u03c1\u03b3\u03bf\u03cd\u03bd \u03b1\u03c0\u03bf\u03ba\u03bb\u03b5\u03b9\u03c3\u03c4\u03b9\u03ba\u03ac \u03c9\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03ba\u03bf\u03cd\/\u03b5\u03bc\u03c0\u03bf\u03c1\u03b9\u03ba\u03bf\u03cd \u03c7\u03b1\u03c1\u03b1\u03ba\u03c4\u03ae\u03c1\u03b1<\/p>\n\n\n\n<p>10. \u039d\u03b1 \u03c0\u03bb\u03b7\u03c1\u03bf\u03cd\u03bd \u03c4\u03b9\u03c2 \u03c0\u03c1\u03bf\u03cb\u03c0\u03bf\u03b8\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b5\u03c6\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae\u03c2 \u03c4\u03bf\u03c5 \u039a\u03b1\u03bd\u03bf\u03bd\u03b9\u03c3\u03bc\u03bf\u03cd (\u0395\u0395) 2023\/2831 (OJ EL L 15.12.2023) \u03c4\u03b7\u03c2 \u0395\u03c0\u03b9\u03c4\u03c1\u03bf\u03c0\u03ae\u03c2 \u03c4\u03b7\u03c2 13\u03b7\u03c2 \u0394\u03b5\u03ba\u03b5\u03bc\u03b2\u03c1\u03af\u03bf\u03c5 2023 (De Minimis) \u03c3\u03c4\u03bf\u03bd \u03bf\u03c0\u03bf\u03af\u03bf \u03c3\u03c4\u03b7\u03c1\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03b7 \u0394\u03c1\u03ac\u03c3\u03b7.<\/p>\n\n\n\n<p>\u039f\u03b9 \u03b5\u03c0\u03b9\u03bb\u03ad\u03be\u03b9\u03bc\u03b5\u03c2 \u03ba\u03b1\u03c4\u03b7\u03b3\u03bf\u03c1\u03af\u03b5\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03ba\u03ce\u03bd \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03bf\u03c4\u03ae\u03c4\u03c9\u03bd (\u039a\u0391\u0394) \u03ba\u03b1\u03b9 \u03c4\u03bf \u03c3\u03cd\u03bd\u03bf\u03bb\u03bf \u03c4\u03c9\u03bd \u03c0\u03c1\u03bf\u03cb\u03c0\u03bf\u03b8\u03ad\u03c3\u03b5\u03c9\u03bd<\/p>\n\n\n\n<p>\u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ae\u03c2 \u03b8\u03b1 \u03bf\u03c1\u03b9\u03c3\u03b8\u03bf\u03cd\u03bd \u03c3\u03c4\u03b7\u03bd \u0391\u03bd\u03b1\u03bb\u03c5\u03c4\u03b9\u03ba\u03ae \u03a0\u03c1\u03cc\u03c3\u03ba\u03bb\u03b7\u03c3\u03b7 \u03c4\u03b7\u03c2 \u0394\u03c1\u03ac\u03c3\u03b7\u03c2.<\/p>\n\n\n\n<p>\u03a4\u03bf \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03cc \u03b5\u03bd\u03af\u03c3\u03c7\u03c5\u03c3\u03b7\u03c2 \u03bf\u03c1\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03c9\u03c2 \u03b5\u03be\u03ae\u03c2:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td colspan=\"5\"><strong>\u0388\u03bd\u03c4\u03b1\u03c3\u03b7 \u0395\u03bd\u03af\u03c3\u03c7\u03c5\u03c3\u03b7\u03c2 \u03bc\u03b5 \u03b2\u03ac\u03c3\u03b7 \u03c4\u03bf\u03bd \u039a\u03b1\u03bd\u03bf\u03bd\u03b9\u03c3\u03bc\u03cc \u0395.\u0395. 2023\/2831 (<\/strong><strong>De<\/strong><strong> <\/strong><strong>Minimis<\/strong><strong>)<\/strong><strong><\/strong><\/td><\/tr><tr><td>&nbsp; <strong>\u03a0\u03b5\u03c1\u03b9\u03c6\u03ad\u03c1\u03b5\u03b9\u03b5\u03c2<\/strong><strong><\/strong><\/td><td><strong>(1)<\/strong><strong><\/strong> <strong>\u0394\u03b7\u03bc\u03cc\u03c3\u03b9\u03b1 \u0395\u03c0\u03b9\u03c7\u03bf\u03c1\u03ae\u03b3\u03b7\u03c3\u03b7 \u03b3\u03b9\u03b1 \u039c\u03b9\u03ba\u03c1\u03ad\u03c2, \u03a0\u03bf\u03bb\u03cd \u039c\u03b9\u03ba\u03c1\u03ad\u03c2 \u03ba\u03b1\u03b9 \u039c\u03b5\u03c3\u03b1\u03af\u03b5\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2<\/strong><strong><\/strong><\/td><td><strong>(2)<\/strong><strong><\/strong> <strong>\u0399\u03b4\u03b9\u03c9\u03c4\u03b9\u03ba\u03ae<\/strong><strong> <\/strong><strong>\u03a3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ae<\/strong><strong> <\/strong><strong>(%) \u03c4\u03b7\u03c2<\/strong><strong><\/strong> <strong>\u03c3\u03c4\u03ae\u03bb\u03b7\u03c2 (1)<\/strong><strong><\/strong><\/td><td><strong>(3)<\/strong><strong><\/strong> <strong>\u03a0\u03c1\u03cc\u03c3\u03b8\u03b5\u03c4\u03bf \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03cc \u0394\u03b7\u03bc\u03cc\u03c3\u03b9\u03b1\u03c2 \u0395\u03c0\u03b9\u03c7\u03bf\u03c1\u03ae\u03b3\u03b7\u03c3\u03b7\u03c2 (20%), \u03c4\u03b7\u03c2 \u03c3\u03c4\u03ae\u03bb\u03b7\u03c2 (\u03bc\u03b5 \u03b1\u03cd\u03be\u03b7\u03c3\u03b7 \u03b5\u03be\u03b1\u03b3\u03c9\u03b3\u03ce\u03bd \u03ba\u03b1\u03c4\u03ac<\/strong><strong><\/strong> <strong>\u03c4\u03bf\u03c5\u03bb\u03ac\u03c7\u03b9\u03c3\u03c4\u03bf\u03bd 20%)<\/strong><strong><\/strong><\/td><td><strong>(4)<\/strong><strong><\/strong> <strong>\u0399\u03b4\u03b9\u03c9\u03c4\u03b9\u03ba\u03ae<\/strong><strong> <\/strong><strong>\u03a3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ae<\/strong><strong> <\/strong><strong>(%) \u03c4\u03b7\u03c2<\/strong><strong><\/strong> <strong>\u03c3\u03c4\u03ae\u03bb\u03b7\u03c2 (3)<\/strong><strong><\/strong><\/td><\/tr><tr><td><strong>\u0393\u03b9\u03b1 \u03c4\u03bf \u03c3\u03cd\u03bd\u03bf\u03bb\u03bf \u03c4\u03c9\u03bd \u03c0\u03b5\u03c1\u03b9\u03c6\u03b5\u03c1\u03b5\u03b9\u03ce\u03bd \u03c4\u03b7\u03c2 \u03a7\u03ce\u03c1\u03b1\u03c2<\/strong><\/td><td>&nbsp; <strong>40%<\/strong><strong><\/strong><\/td><td>&nbsp; <strong>60%<\/strong><strong><\/strong><\/td><td>&nbsp; <strong>60%<\/strong><strong><\/strong><\/td><td>&nbsp; <strong>40%<\/strong><strong><\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u03a4\u03bf \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03cc \u03c4\u03b7\u03c2 \u03b5\u03c0\u03b9\u03c7\u03bf\u03c1\u03ae\u03b3\u03b7\u03c3\u03b7\u03c2 \u03b4\u03cd\u03bd\u03b1\u03c4\u03b1\u03b9 \u03bd\u03b1 \u03bb\u03ac\u03b2\u03b5\u03b9 <strong>\u03ba\u03bb\u03b9\u03bc\u03b1\u03ba\u03c9\u03c4\u03ae \u03c0\u03c1\u03bf\u03c3\u03b1\u03cd\u03be\u03b7\u03c3\u03b7 \u03ad\u03c9\u03c2 20% <\/strong>\u03ba\u03b1\u03c4\u03ac \u03c4\u03b7\u03bd \u03ad\u03bd\u03c4\u03b1\u03be\u03b7 \u03c4\u03bf\u03c5 \u03b5\u03c0\u03b5\u03bd\u03b4\u03c5\u03c4\u03b9\u03ba\u03bf\u03cd \u03c3\u03c7\u03b5\u03b4\u03af\u03bf\u03c5, \u03b7 \u03bf\u03c0\u03bf\u03af\u03b1 \u03b8\u03b1 \u03b1\u03c0\u03bf\u03b4\u03af\u03b4\u03b5\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03ba\u03ac\u03b8\u03b5 \u03c3\u03c4\u03ac\u03b4\u03b9\u03bf \u03c0\u03b9\u03c3\u03c4\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7\u03c2 \u03c4\u03bf\u03c5 \u03c6\u03c5\u03c3\u03b9\u03ba\u03bf\u03cd \u03ba\u03b1\u03b9 \u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03bf\u03cd \u03b1\u03bd\u03c4\u03b9\u03ba\u03b5\u03b9\u03bc\u03ad\u03bd\u03bf\u03c5, \u03b1\u03bd\u03ac\u03bb\u03bf\u03b3\u03b1 \u03bc\u03b5 \u03c4\u03bf \u03c3\u03c4\u03cc\u03c7\u03bf \u03b5\u03be\u03b1\u03b3\u03c9\u03b3\u03ce\u03bd \u03b3\u03b9\u03b1 \u03c4\u03bf\u03bd \u03bf\u03c0\u03bf\u03af\u03bf \u03b8\u03b1 \u03b4\u03b5\u03c3\u03bc\u03b5\u03c5\u03b8\u03b5\u03af \u03b7 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0395\u03bd\u03b4\u03b5\u03b9\u03ba\u03c4\u03b9\u03ba\u03ac, \u03b3\u03b9\u03b1 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2 \u03bc\u03b5 \u03b5\u03be\u03b1\u03b3\u03c9\u03b3\u03b9\u03ba\u03ae \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1:<\/li>\n<\/ul>\n\n\n\n<p>\u0391\u03cd\u03be\u03b7\u03c3\u03b7 \u0395\u03be\u03b1\u03b3\u03c9\u03b3\u03ce\u03bd: 2-4%: +5%, 4-6%: +10%, 6-8%: +15%, &gt;8%: +20%<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0391\u03bd\u03c4\u03af\u03c3\u03c4\u03bf\u03b9\u03c7\u03b1, \u03b3\u03b9\u03b1 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c7\u03c9\u03c1\u03af\u03c2 \u03b5\u03be\u03b1\u03b3\u03c9\u03b3\u03b9\u03ba\u03ae \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1:<\/li>\n<\/ul>\n\n\n\n<p>\u0391\u03cd\u03be\u03b7\u03c3\u03b7 \u0395\u03be\u03b1\u03b3\u03c9\u03b3\u03ce\u03bd 0-3%: +5%, 3-5%: +10%, 5-7%: +15%, &gt;7%: +20%<\/p>\n\n\n\n<p><strong>\u0397 \u03c0\u03c1\u03bf\u03c3\u03b1\u03cd\u03be\u03b7\u03c3\u03b7 \u03b5\u03c0\u03b9\u03b2\u03b5\u03b2\u03b1\u03b9\u03ce\u03bd\u03b5\u03c4\u03b1\u03b9 \u03b5\u03c6\u03cc\u03c3\u03bf\u03bd \u03c0\u03c1\u03b1\u03b3\u03bc\u03b1\u03c4\u03bf\u03c0\u03bf\u03b9\u03b7\u03b8\u03b5\u03af \u03ba\u03b1\u03b9 \u03c0\u03b9\u03c3\u03c4\u03bf\u03c0\u03bf\u03b9\u03b7\u03b8\u03b5\u03af \u03ba\u03b1\u03c4\u03ac \u03c4\u03bf \u03c3\u03c4\u03ac\u03b4\u03b9\u03bf \u03c4\u03b7\u03c2 \u03c4\u03b5\u03bb\u03b9\u03ba\u03ae\u03c2 \u03b5\u03c0\u03b1\u03bb\u03ae\u03b8\u03b5\u03c5\u03c3\u03b7\u03c2 \u03b7 \u03b1\u03cd\u03be\u03b7\u03c3\u03b7 \u03c4\u03c9\u03bd \u03b5\u03be\u03b1\u03b3\u03c9\u03b3\u03ce\u03bd.<\/strong><\/p>\n\n\n\n<p><strong>\u03a3\u03b5 \u03ba\u03ac\u03b8\u03b5 \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03c4\u03bf \u03b1\u03bd\u03ce\u03c4\u03b1\u03c4\u03bf \u03cc\u03c1\u03b9\u03bf \u03b5\u03bd\u03af\u03c3\u03c7\u03c5\u03c3\u03b7\u03c2 \u03b4\u03b5\u03bd \u03bc\u03c0\u03bf\u03c1\u03b5\u03af \u03bd\u03b1 \u03be\u03b5\u03c0\u03b5\u03c1\u03ac\u03c3\u03b5\u03b9 \u03c4\u03bf \u03c0\u03bf\u03c3\u03cc \u03c4\u03c9\u03bd 200.000\u20ac.<\/strong><strong><\/strong><\/p>\n\n\n\n<p><strong>\u03a9\u03c2 \u03b7\u03bc\u03b5\u03c1\u03bf\u03bc\u03b7\u03bd\u03af\u03b1 \u03ad\u03bd\u03b1\u03c1\u03be\u03b7\u03c2 \u03b5\u03c0\u03b9\u03bb\u03b5\u03be\u03b9\u03bc\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2 \u03b4\u03b1\u03c0\u03b1\u03bd\u03ce\u03bd \u03bf\u03c1\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03b7 \u03b7\u03bc\u03b5\u03c1\u03bf\u03bc\u03b7\u03bd\u03af\u03b1 \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae\u03c2 \u03c4\u03b7\u03c2 \u03b1\u03af\u03c4\u03b7\u03c3\u03b7\u03c2 \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7\u03c2.<\/strong><\/p>\n\n\n\n<p>\u0394\u03b1\u03c0\u03ac\u03bd\u03b5\u03c2 \u03c0\u03bf\u03c5 \u03b8\u03b1 \u03bc\u03c0\u03bf\u03c1\u03bf\u03cd\u03bd \u03bd\u03b1 \u03b5\u03bd\u03c4\u03b1\u03c7\u03b8\u03bf\u03cd\u03bd \u03c9\u03c2 \u03b5\u03c0\u03b9\u03bb\u03ad\u03be\u03b9\u03bc\u03b5\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>&nbsp; <strong>\u0391\/\u0391<\/strong><strong><\/strong><\/td><td>&nbsp; <strong>\u039a\u0391\u03a4\u0397\u0393\u039f\u03a1\u0399\u0391 \u0394\u0391\u03a0\u0391\u039d\u0397\u03a3<\/strong><strong><\/strong><\/td><td>&nbsp; <strong>\u0395\u039d\u0394\u0395\u0399\u039a\u03a4\u0399\u039a\u039f \u039c\u0395\u0393\u0399\u03a3\u03a4\u039f \u038c\u03a1\u0399\u039f<\/strong><strong><\/strong><\/td><\/tr><tr><td>01.<\/td><td><strong>\u0394\u0391\u03a0\u0391\u039d\u0395\u03a3 \u03a0\u03a1\u039f\u03a3\u03a9\u03a0\u0399\u039a\u039f\u03a5<\/strong><strong><\/strong><\/td><td>&nbsp;<\/td><\/tr><tr><td>&nbsp;<\/td><td>&nbsp; <strong>\u039c\u03b9\u03c3\u03b8\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc \u03ba\u03cc\u03c3\u03c4\u03bf\u03c2 \u03bd\u03b5\u03bf\u03c0\u03c1\u03bf\u03c3\u03bb\u03b1\u03bc\u03b2\u03b1\u03bd\u03cc\u03bc\u03b5\u03bd\u03bf\u03c5 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03bf\u03cd<\/strong> <strong>(\u03ad\u03c9\u03c2 1 \u0395\u039c\u0395)<\/strong><\/td><td><strong>\u039c\u03ad\u03c7\u03c1\u03b9 17.000\u20ac<\/strong> <strong>\u039c\u03b5 \u03c7\u03c1\u03ae\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03ba\u03bf\u03b9\u03bd\u03ae\u03c2 \u03c3\u03c4\u03ae\u03c1\u03b9\u03be\u03b7\u03c2<\/strong><strong><\/strong> <strong>(\u03ac\u03c1\u03b8\u03c1\u03bf 25 \u039a\u0391\u039d \u0395\u0395 1060\/)<\/strong><strong><\/strong><\/td><\/tr><tr><td>02.<\/td><td><strong>\u0394\u0391\u03a0\u0391\u039d\u0395\u03a3 \u0395\u039e\u039f\u03a0\u039b\u0399\u03a3\u039c\u039f\u03a5<\/strong><strong><\/strong><\/td><td>&nbsp;<\/td><\/tr><tr><td>&nbsp;<\/td><td><strong>\u03a0\u03b1\u03c1\u03b1\u03b3\u03c9\u03b3\u03b9\u03ba\u03cc\u03c2 &amp; \u039c\u03b7\u03c7\u03b1\u03bd\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc\u03c2 \u0395\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03cc\u03c2<\/strong><\/td><td><strong>\u0391\u03c0\u03cc 20%-50% \u03c4\u03bf\u03c5 \u03b5\u03c0\u03b9\u03c7\u03bf\u03c1\u03b7\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03c5 \u03a0\/\u03a5<\/strong><\/td><\/tr><tr><td>&nbsp;<\/td><td><strong>\u0395\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03cc\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03c0\u03c1\u03bf\u03c3\u03c4\u03b1\u03c3\u03af\u03b1 \u03c4\u03bf\u03c5 \u03c0\u03b5\u03c1\u03b9\u03b2\u03ac\u03bb\u03bb\u03bf\u03bd\u03c4\u03bf\u03c2 \u03ba\u03b1\u03b9 \u03b5\u03be\u03bf\u03b9\u03ba\u03bf\u03bd\u03cc\u03bc\u03b7\u03c3\u03b7\u03c2 \u03b5\u03bd\u03ad\u03c1\u03b3\u03b5\u03b9\u03b1\u03c2<\/strong><\/td><td><strong>\u03ad\u03c9\u03c2 20% \u03c4\u03bf\u03c5 \u03b5\u03c0\u03b9\u03c7\u03bf\u03c1\u03b7\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03c5 \u03a0\/\u03a5<\/strong><\/td><\/tr><tr><td>&nbsp;<\/td><td><strong>\u03a8\u03b7\u03c6\u03b9\u03b1\u03ba\u03cc\u03c2 \u0395\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03cc\u03c2 \u0393\u03c1\u03b1\u03c6\u03b5\u03af\u03bf\u03c5<\/strong><\/td><td>&nbsp;<\/td><\/tr><tr><td>04.<\/td><td><strong>\u0394\u0391\u03a0\u0391\u039d\u0395\u03a3 \u0393\u0399\u0391 \u03a0\u0391\u03a1\u039f\u03a7\u0397 \u03a5\u03a0\u0397\u03a1\u0395\u03a3\u0399\u03a9\u039d<\/strong><strong><\/strong><\/td><td>&nbsp;<\/td><\/tr><tr><td>&nbsp;<\/td><td><strong>\u039a\u03cc\u03c3\u03c4\u03bf\u03c2 \u03c3\u03c5\u03bc\u03b2\u03bf\u03c5\u03bb\u03b5\u03c5\u03c4\u03b9\u03ba\u03ce\u03bd \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03b9\u03ce\u03bd \u03c0\u03bf\u03c5 \u03c0\u03b1\u03c1\u03ad\u03c7\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03b5\u03be\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd\u03c2 \u03c3\u03c5\u03bc\u03b2\u03bf\u03cd\u03bb\u03bf\u03c5\u03c2 (\u03c0.\u03c7. \u03ad\u03c1\u03b5\u03c5\u03bd\u03b1 \u03b1\u03b3\u03bf\u03c1\u03ac\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03bf\u03bd \u03b5\u03bd\u03c4\u03bf\u03c0\u03b9\u03c3\u03bc\u03cc<\/strong> <strong>\u03b5\u03c5\u03ba\u03b1\u03b9\u03c1\u03b9\u03ce\u03bd \u03c3\u03b5 \u03be\u03ad\u03bd\u03b5\u03c2 \u03b1\u03b3\u03bf\u03c1\u03ad\u03c2)<\/strong><\/td><td><strong>\u0388\u03c9\u03c2 3% \u03c4\u03bf\u03c5 \u03b5\u03c0\u03b9\u03c7\u03bf\u03c1\u03b7\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03c5 \u03a0\/\u03a5<\/strong><\/td><\/tr><tr><td>&nbsp;<\/td><td><strong>\u03a5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b5\u03c2 \u03c0\u03c1\u03bf\u03bc\u03ae\u03b8\u03b5\u03b9\u03b1\u03c2\/\u03c7\u03c1\u03ae\u03c3\u03b7\u03c2 \u039b\u03bf\u03b3\u03b9\u03c3\u03bc\u03b9\u03ba\u03bf\u03cd \u03c5\u03c0\u03cc \u03ba\u03b1\u03b8\u03b5\u03c3\u03c4\u03ce\u03c2 \u00ab<\/strong><strong>Software<\/strong><strong> <\/strong><strong>as<\/strong><strong> <\/strong><strong>a<\/strong><strong> <\/strong><strong>Service<\/strong><strong>\u201d, \u201c<\/strong><strong>cloud<\/strong><strong> <\/strong><strong>computing<\/strong><strong>\u201d \u03b7 \u03ac\u03bb\u03bb\u03bf \u03c0\u03b1\u03c1\u03b5\u03bc\u03c6\u03b5\u03c1\u03ad\u03c2 \u03b1\u03c5\u03c4\u03bf\u03cd<\/strong><\/td><td><strong>\u0388\u03c9\u03c2 20% \u03c4\u03bf\u03c5 \u03b5\u03c0\u03b9\u03c7\u03bf\u03c1\u03b7\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03c5 \u03a0\/\u03a5<\/strong><\/td><\/tr><tr><td>&nbsp;<\/td><td><strong>\u0394\u03b1\u03c0\u03ac\u03bd\u03b5\u03c2 \u03c0\u03b1\u03c1\u03bf\u03c7\u03ae\u03c2 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03b9\u03ce\u03bd \u03bc\u03b5\u03bb\u03b5\u03c4\u03ce\u03bd \u03b1\u03bd\u03ac\u03c0\u03c4\u03c5\u03be\u03b7\u03c2 \u03c0\u03c1\u03bf\u03ca\u03cc\u03bd\u03c4\u03c9\u03bd \u03ae\/\u03ba\u03b1\u03b9 \u03b4\u03b9\u03b5\u03c1\u03b3\u03b1\u03c3\u03b9\u03ce\u03bd<\/strong><\/td><td><strong>\u0388\u03c9\u03c2 40% \u03c4\u03bf\u03c5 \u03b5\u03c0\u03b9\u03c7\u03bf\u03c1\u03b7\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03c5 \u03a0\/\u03a5<\/strong><\/td><\/tr><tr><td>&nbsp;<\/td><td><strong>\u03a0\u03b9\u03c3\u03c4\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03b9\u03ce\u03bd &amp; \u03b4\u03b9\u03b1\u03b4\u03b9\u03ba\u03b1\u03c3\u03b9\u03ce\u03bd \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03b5\u03b8\u03bd\u03b9\u03ba\u03ac, \u03b5\u03bd\u03b1\u03c1\u03bc\u03bf\u03bd\u03b9\u03c3\u03bc\u03ad\u03bd\u03b1 \u03ba\u03b1\u03b8\u03ce\u03c2 \u03ba\u03b1\u03b9 \u03bb\u03bf\u03b9\u03c0\u03ac \u03b5\u03c5\u03c1\u03c9\u03c0\u03b1\u03ca\u03ba\u03ac \u03ba\u03b1\u03b9 \u03b4\u03b9\u03b5\u03b8\u03bd\u03ae \u03c0\u03c1\u03cc\u03c4\u03c5\u03c0\u03b1<\/strong><\/td><td><strong>\u0388\u03c9\u03c2 3 \u03c0\u03b9\u03c3\u03c4\u03bf\u03c0\u03bf\u03b9\u03b7\u03c4\u03b9\u03ba\u03ac \u03ba\u03b1\u03b9 \u03ad\u03c9\u03c2 3.000\u20ac\/\u03c0\u03b9\u03c3\u03c4\u03bf\u03c0\u03bf\u03b9\u03b7\u03c4\u03b9\u03ba\u03cc<\/strong><\/td><\/tr><tr><td>&nbsp;<\/td><td><strong>\u03a5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b5\u03c2 \u03a3\u03c7\u03b5\u03b4\u03b9\u03b1\u03c3\u03bc\u03bf\u03cd 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\u03a0\/\u03a5<\/strong><\/td><\/tr><tr><td>06.<\/td><td><strong>\u0394\u0391\u03a0\u0391\u039d\u0395\u03a3 \u039b\u039f\u0393\u0399\u03a3\u039c\u0399\u039a\u039f\u03a5<\/strong><strong><\/strong><\/td><td>&nbsp;<\/td><\/tr><tr><td>&nbsp;<\/td><td><strong>\u039b\u03bf\u03b3\u03b9\u03c3\u03bc\u03b9\u03ba\u03cc \u03b3\u03b9\u03b1<\/strong><\/td><td><strong>\u0388\u03c9\u03c2 60% \u03c4\u03bf\u03c5 \u03b5\u03c0\u03b9\u03c7\u03bf\u03c1\u03b7\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03c5 \u03a0\/\u03a5<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u0397 \u03c0\u03b5\u03c1\u03af\u03bf\u03b4\u03bf\u03c2 \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ce\u03bd \u03c4\u03c9\u03bd \u03b1\u03b9\u03c4\u03ae\u03c3\u03b5\u03c9\u03bd \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7\u03c2 \u03b8\u03b1 \u03bf\u03c1\u03b9\u03c3\u03c4\u03b5\u03af \u03c3\u03c4\u03b7\u03bd \u03a5\u03c0\u03bf\u03c5\u03c1\u03b3\u03b9\u03ba\u03ae 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