Within the total deadline for the implementation of the section "Procedure" sub-section "Deadlines" paragraph "Total deadline for the implementation of the project", the entire physical and financial object must have been completed. Within the above deadline, the documents and supporting documents of the sub-section "Documents" must be submitted, which relate to the rest of the total interventions, as well as the project certification statement. The total cost of the reimbursed and credited documents will be the final cost of the project.

In case of modification of the interventions that will be implemented from those that have been declared during the intervention proposal stage, during the completion will be declared only the interventions that were actually implemented and in the subcategory that really belong.

The required supporting documents for the completion process are presented in Annex XIII.

With the implementation of the interventions, the contractors / suppliers are explicitly committed, within the framework of Responsible Declaration Law 1599/1986 according to the models of Annex VIII, for the characteristics of the interventions and the complete and correct installation / placement / application of the materials / systems, based on the conditions set by the supplier and / or the Energy Inspector. In case the supplier of the materials and the contractor of the project are the same person, the statement is completed for all of the above.

After the implementation of all the interventions, the Beneficiary takes care of the process of drawing the energy inspector and then for the performance of the second energy inspection (B 'PEA). It is pointed out that the Energy Inspector who will carry out the second energy inspection and then issue the 2nd PEA must be different from the Energy Inspector who has issued the 1st PEA. The selection process will be done with the responsibility and competence of the Technical Chamber of Greece (TEE) after a public draw, during which the relevant legislation on incompatibility of the Energy Inspectors will be observed.

For the certification of the whole physical and financial object, the Energy Inspector, for the performance of the second energy inspection, checks the certificates of the materials and systems, used for the interventions, in order to certify their compatibility with the specifications of KEN. Α.Κ. and the Program. Then, after the issuance of the 2nd PEA, it registers electronically in the application, all the required data and the interventions that were implemented and meet the requirements of the Program based on the relevant certificates of materials / systems and the implemented quantity per expenditure category (Annex VI). The inventory includes all the energy saving interventions that are registered in the PEA, as well as any additional saving interventions, as described in the section "Interventions" sub-section "Tasks", which do not participate in the energy saving calculation of the 2nd PEA, as well as the corresponding costs based on documentary costs.

The beneficiary registers electronically the data of the 2nd PEA, controls and accepts electronically the recording of the interventions of the Energy Inspector, and registers the other documents and supporting documents. At the same time, he takes care of the updating of the Electronic Identity of his residence with the addition of the new PEA.

In the case of an apartment building, the cost of interventions, based on documentary costs, is separated from the representative of the apartment building in the cost of shared and non-shared interventions (the recording of non-communal interventions only applies to apartment building applications). The cost of interventions is recorded in the information system and its distribution per apartment building is required to be accepted by all owners. The cost of communal interventions is shared on the basis of the percentage per apartment, as recorded in the relevant form (Annex IV). The representative registers electronically, in the information system of the Program, the data of the 2nd PEA, controls and accepts electronically the recording of the interventions of the Energy Inspector and registers the other documents and supporting documents.

Control of energy target deviation and energy savings

The 2nd PEA registered in the Program should certify the achievement of the minimum energy goal as mentioned in the section "Interventions" sub-section "Objective", for the upgrade by at least three (3) energy categories, in relation to the classification in the A 'PEA, which ensures the Primary Energy Saving at a rate of more than 30%.

It is also checked that the eligible cost of the implemented interventions does not exceed the product of 1.0 € / kWh on the total of the achieved annual primary energy savings (kWh).

At the same time, the rate of achievement of energy savings is checked:

• In case where the achieved energy savings is less than ninety percent (90%) of the estimated energy savings of the A 'PEA, then for each percentage point up to seventy percent (70%) of the estimated energy savings A 'PEA, the grant percentage will be reduced respectively by half (0.5) percentage point, and the resulting amount will correspond to equity of the beneficiary.
• If the achieved energy savings are less than seventy percent (70%) of the estimated energy savings of the A 'PEA, then the submission of a certification statement for the completion of the project will not be accepted. In this case, the beneficiary retains the possibility for additional savings interventions and to register B 'PEA with achieved energy savings that will be included in the upper energy limits.

In any case, the issuance, registration and submission of the 2nd PEA should be done within the contractual time of implementation of the project. The expenditure document (paid) of the 2nd energy inspection is submitted with the submission of the certification statement for the completion of the project.

Based on the recorded cost amounts, the Beneficiary knows and controls the total eligible costs as well as the amount of equity required to pay to suppliers / contractors / etc, in case the sum of the submitted costs exceeds the total eligible budget and / or program spending ceilings.

Finally, it submits through the information system the certification statement for the completion of the project and the provision of the program incentives in the information system.

Eligible for the Program are the receipts of expenses, including the receipts of project consultant remuneration expenses, and elaboration of technical studies, as well as the paid receipts related to payment of energy inspector, Electronic Building Identity, insurance contributions paid, insurance contributions and purposes of each project after the start date of eligibility of the Beneficiary's application and within the contractual implementation time. All expenditure documents of the implemented interventions must have a date earlier or at most identical to the date of issuance of the RDP of the second energy inspection. Receipts of expenditures of implemented interventions bearing a date later than the date of issuance of the 2nd PEA are accepted provided that they are accompanied by consignment notes issued before the date of issuance of the specific PEA.

For the implementation of the interventions (supply of equipment / materials and execution of works) are issued the Retail Transactions documents provided by the current legislation and in particular the Code of Tax Representation of Transactions (KFAS, Subparagraph E.1, Paragraph E / Article 2012 of Law 40), Government Gazette A'222, 12/11/2012), as amended and valid each time. In this context the following documents are acceptable:

• Retail Proof or equivalent under the KFAS document on credit, for the supply of equipment / materials in the name of the beneficiary. This document must state in detail:
• the retail selling price for each item sold (materials, components, etc.),
• the full details of the beneficiary (mandatory the full address of the property of the affiliation decision),
• the technical characteristics of the equipment (eg make, model, power, type of materials, measures, pieces, etc.), in order to be able to include the expenditure in the categories of table 4.1.1 of the section "Interventions" sub- section "Grant" paragraph "Eligible Intervention Budget" and to ensure compliance with the minimum requirements of K.EN.A.K. The unit of measurement that corresponds to each intervention (square meters, piece, etc.) must be indicated.
• Proof of Provision of Services or equivalent under the KFAS document on credit, for the studies, services, or installation work of the equipment in the name of the beneficiary (or the representative in the case of an apartment building). This document must state in detail:
• the type (placement, study, etc.) and the value of the work,
• the full details of the beneficiary (mandatory the full address of the property of the affiliation decision).

In case that a contractor / supplier issues a retail sale receipt or an equivalent document based on the KFAS where it is not possible to indicate the above-mentioned data per tax document, he also submits a Responsible Declaration in which he mentions in detail, per document, the above data.

VAT (24%) is an eligible expense for the Program and is stated separately in the documents. If suppliers are subject to a reduced VAT regime or are exempt from the obligation to file a tax return, the applicable VAT amount must be declared. In any case, the ceilings of eligible costs before VAT 24% apply.

Expenditure receipts should only come from one supplier / contractor per cost category, where technically feasible.

In case of an apartment building application, different documents are issued for each apartment that relate exclusively to non-communal interventions and different documents, per type of expenditure, for the communal interventions with the indication "apartment building management".

Documents should only include equipment, materials and services related to interventions eligible for the program (should not include items sold and services not related to the program).

It is pointed out that in the event that payments are made with own funds (non-borrowing, exceeding of eligible intervention budget, exceeding ceilings of fees - energy inspector, etc.), these should be made exclusively through the banking system.

It is pointed out that the expenditure documents should, in the profession data of the recipient of the document, have the indication "individual".

All of the above eligible documents submitted within the partial completion deadline, must be repaid and do not exceed the total required Equity and advances (loan / grant) received.

Those of the above eligible documents submitted within the total deadline for completion, must be paid (if the amount of advances has not been covered by the documents of partial completion) and on credit (for the remaining amount of the grant).

The set of documents (paid and on credit) should correspond to the cost of the project.

In order to reimburse the expenses incurred under the program, the provisions of the current laws and regulations governing the framework for conducting transactions and imposing any restrictions on them will be taken into account. In any case, transactions with cash payment and without banking system are not eligible. In case of payment of expenses by credit card, a supporting document must be presented that documents the payment of the expense. The following are not accepted:

• Payments made by the beneficiary, with the exception of the payment of the energy inspector, the Electronic Identity, insurance contributions, the payment of own funds and the advance payment of the grant (all through the banking system).
• Tax items issued before the eligibility start date, regardless of whether they are paid later.
• Reimbursement of expenses in cash or by using third party checks.
• Payments made in a manner and with documents that do not comply with the applicable laws and regulations, which regulate the framework for transactions and the introduction of any restrictions on them.

Expenditure documents that will not be issued in accordance with the above, will not be accepted and the relevant costs will not be considered eligible for the Program.

Please note that upon completion of the work:

• If in the final eligible intervention costs the Equity paid is higher than required, then in order to pay the remaining amount of the grant in addition to the advance, the excess amount is required to be refunded. Otherwise, the final amount of the grant is to be reduced.
• In case of a loan, if the amount of the loan that will be proportional to the final eligible intervention costs is less than the loan advance disbursed, the repayment of the excess amount is required with the care of the beneficiary, in order to be able to disburse the other incentives, as it is not permissible to use a grant amount to repay the loan.

In any case, the responsibility for the return of the excess amount lies with the Beneficiary.

The terms of implementation of the project as defined in the subordination decision and specifically the details of the Beneficiary and the property, the amount of the grant and the eligible costs, the achievement of the energy goal of the project and the time of implementation of the interventions are essential and any change by the beneficiary. Change in any of the above is done after control of the Implementing Body.

Modifications of the physical and financial object of the project are allowed, provided that the modification does not alter the conditions for inclusion of the project in the Program and in particular:

The Beneficiary can modify the combination of interventions, provided that with the new combination of interventions the minimum energy goal will be achieved (finding based on the B 'PEA, with the completion of the project).

• The amended budget should comply with the ceilings (per sub-category of intervention) set out in the Program Guide, ie, the ceilings may not be exceeded by a more specific sub-category of interventions. For the fees of the other expenses, it is not allowed to exceed, in each case, the amounts approved by the affiliation decision.
• A request for modification is not accepted, which has the consequence of increasing the approved eligible intervention budget and the total eligible budget..
• A change of supplier is allowed. In the event that the original supplier has already received a deposit, the Beneficiary must first ensure that the original supplier returns the deposit to the special reserved account and then changes the supplier to the information system. In any case, the responsibility for the return of the deposit lies with the Beneficiary. The amount of the refund is either reimbursed to the new suppliers or distributed to the existing ones.
• It is allowed, until the declaration of work certification, change of the project consultant. In this case the Beneficiary must enter the details of the new project consultant in the program information system.

It is accepted, after a relevant modification statement, which is submitted electronically through the information system, change of the financial scheme in cases of restriction of bank lending, or its rejection by the bank (in part or in full), or withdrawal of the borrower by informing the bank. Particularly:

• In the event that after the issuance of the affiliation decision and at the stage of signing the loan agreement, a loan is not granted by the financial institution or a smaller amount is granted, or the beneficiary does not sign the loan agreement, there is the possibility of covering the private participation with equity. In this case, and if the Beneficiary accepts through the information system this change in the financial scheme, the Implementing Body proceeds to modify the affiliation decision due to a change in financial scheme. The above acceptance must be made within the deadline set for the signing of the loan agreement (see section "Procedure" sub-section "Submission").
• In case of limitation of the loan amount by the financial institution after the signing of the loan agreement, an application must be submitted by the beneficiary to the Implementing Agency for a relevant modification of the financial scheme.

The submission of a modification declaration does not extend the time of implementation of the physical and financial object of the project, as it is defined in the section "Procedure" sub-section "Deadlines" paragraph "Total deadline for the implementation of the project".

It is pointed out that in the case of an apartment building, if the Beneficiary does not accept the change in the financial scheme, the Implementing Body revokes the inclusion decision for all the applications of the apartment building.

General remarks for the modification and completion of the project

Amending decision of affiliation is issued by the Implementing Agency only in the case that a request for modification is submitted due to a change in the financial scheme, as well as in cases of change of beneficiary due to death. For all other cases no request for modification is submitted and the relevant changes in costs are considered eligible or not at the stage of completion (after the submission of the certification statement for the completion of the project) and are reflected in the completion decision.

In case of completion of the project at a cost less than the eligible budget (total and / or interventions) based on the decision to include the project of the Beneficiary, the changes are reflected in the completion decision by adjusting the incentives. If there is a need to return part or all of the grant, it should be returned under the responsibility and care of the beneficiary to the special blocked account., while in case of a loan the loan amount is adjusted based on the new eligible intervention costs. The completion decision is notified to the Beneficiary and the financial institution. It is pointed out that in order to pay the grant, the excess loan amount that may have been disbursed is repaid immediately by the Beneficiary.