A “difficult” audiovisual work is a single audiovisual work facing difficulties and production and promotion and fulfills the following requirements:
α) its sole prototype is in the Greek language
β) it is the first and/or the second work of a director, or the first and/or the second work of a producer
γ) has a budget of up to € 500,000
There is a specific category of cultural criteria (Table E, included in the Joint Ministerial Decision on the investment incentive), that specifies when an audiovisual work may be termed as "difficult", with a substantiated self-assessment by the Implementing Body Following which is afterwards evaluated by the competent Committee for the Control of Legality and Evaluation of EKOME.
A newly established production company may apply for state aid with the obligation to submit financial information for the period since its establishment. Companies under incorporation and consortiums also have the right to apply for the state aid.
The maximum eligible fee is set at 10% of the total eligible budget.
There is no limit to the number of shooting days.
The expenses presented in the budget of an audiovisual investment plan do NOT include Value Added Tax except for those related to fuel, accommodation and meals which are calculated with the relevant VAT.