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The conditions to award ﬁnancial support to Third Parties Beneﬁciaries are laid down in Article 11a of the Model Grant Agreement.  \n___  \nTABLE OF CONTENT  \n1. SME DEFINITION  \n2. STARTUP DEFINITION  \n-Deﬁ nition of startups according to the different country legislation  \n3. HOW TO APPLY  \n4. GLOBAL MAP OF THE DOCUMENTS PROVIDED  \n6. GRAPHIC GLOBAL TIMETABLE OF THE PROCESS REQUIRED  \n7. PERSONAL DATA PROTECTION  \n____  \nPag. 2 of 9  \n1. SME DEFINITION  \nAccording to the SME deﬁ nit ion user guide, SME is to be considered an enterprise. According to the Deﬁ nit ion, an enterprise is ‘any entity engaged inan economic activity, irrespective of its legal form’. This wording reﬂects the terminology used by the European Court of Justice in its judgments. It is the economic activity that is the determining factor, not the legal form. In practice, this means that the self-employed, family ﬁ rms, partnerships and associations or any other entity that is regularly engaged in economic activity may be considered as enterprises. Economic activity is usually seen as ‘the sale of products or services at a given price, on a given/direct market’.  \nThe SME deﬁ nit ion takes into account the following three criteria:  \n• The staff headcount  \nThe staff headcount is a compulsory criterion for determining whether an enterprise can be considered an SME and, if so, in which category the SME falls. If an enterprise does not meet it, it cannot be considered an SME.  \n✦ Included in staff headcount: the staff headcount criterion covers full-time, part-time, temporary and seasonal staff and includes the following:  \n✦ employees;  \n➡ persons working for the enterprise who have been seconded to it and are considered to be employees under national law (this can also include temporary or so-called interim employees);  \n➡ owner-managers;  \n➡ partners engaged in a regular activity in the enterprise and deriving ﬁ nancial advantages from the enterprise.  \nNot included in staff headcount:  \n✦ apprentices or students who are engaged in vocational training and have an apprenticeship or vocational training contracts;  \n✦ employees on maternity or parental leave.  \n✦ The annual turnover  \nAnnual turnover is determined by calculating the income that an enterprise received during the year in question from the sale of products and provision of services falling within the company’s ordinary activities, after deducting any rebates. Turnover should not include value-added tax (VAT) or other indirect taxes.  \n✦ The balance sheet total  \nThe annual balance sheet total refers to the value of a company’s main assets. The category of micro, small and medium-sized enterprises consists of enterprises which:  \n✦ employ fewer than 250 persons; and  \n✦ have either an annual turnover not exceeding EUR 50 million or an  \nannual balance sheet total not exceeding EUR 43 million. Meeting the staff headcount criterion is mandatory to be considered an SME.  \nHowever, an enterprise may choose to meet either the turnover or the balance sheet total ceiling. It does not need to satisfy both requirements and may exceed one of them without impact on its SME status.  \nPag. 3 of 9  \nThe Deﬁ nit ion offers the above choice since, by their nature, enterprises in the trade and distribution sectors have higher turnover ﬁgures than those in manufacturing. Providing an option between this criterion and the balance sheet total, which reﬂects the overall wealth of an enterprise, ensures that SMEs engaged in different types of economic activity are treated fairly. By comparing ","cbCaihWjmETAoWpd","https://ap.wps.com/l/cbCaihWjmETAoWpd","pdf",761657,"English","# SME DEFINITION\n## SME criteria: staff headcount, turnover, balance sheet total\n## Thresholds and status changes\n# HOW TO APPLY\n## Where and how to send applications\n# GLOBAL MAP OF THE DOCUMENTS PROVIDED\n# GRAPHIC GLOBAL TIMETABLE OF THE PROCESS REQUIRED\n# PERSONAL DATA PROTECTION","[{\"question\":\"What qualifies an enterprise as an SME in this guide?\",\"answer\":\"An enterprise qualifies based on the EU SME definition, focusing on economic activity and meeting mandatory staff headcount criteria. It is further assessed using annual turnover and/or balance sheet total thresholds.\"},{\"question\":\"How is staff headcount calculated and what is excluded?\",\"answer\":\"Staff headcount includes full-time, part-time, temporary, and seasonal staff and specific categories such as secondees under national law, owner-managers, and partners with regular activity. It excludes apprentices or vocational trainees with relevant contracts and employees on maternity or parental leave.\"},{\"question\":\"When can an enterprise lose or gain SME status?\",\"answer\":\"SME status is retained if ceilings are exceeded temporarily in the reference year, but status is lost if ceilings are exceeded for two consecutive accounting periods. Conversely, SME status can be gained after two consecutive periods below the ceilings.\"}]","Guide for Applicant - Annex V - Call for Selection of Innovative Tourism SMEs | PDF",1789568861]