The Revenue Agency published its Regulatory Provision No. 143438 dated 27/04/2022 containing procedure, filing deadlines and contents of the form of Affidavit for COVID State Aids received based on Communication from the European commission of 19 March 2020 C (2020) 1863 final, aimed to enable beneficiaries to benefit from ceilings in Section 3.1 “Limited amount of aid” and Section 3.12 “Aid in the form of support for uncovered fixed costs” in the Communication from the European commission of 19 March 2020. The attached file describes major elements of the Regulatory Provision.