The expenses for a “pilot” production are not eligible.
Investment plans have the right and the obligation to conclude within three (3) years from the date of application submission for the cash rebate.
For application submission a fee is required amounting to 0.0005 of the total amount of the estimated eligible costs. This amount may be no less than one hundred fifty (€ 150) to five hundred euros (€ 500) and no more than one thousand five hundred (€ 1,500) to two thousand five hundred euros (€ 2,500) according to case, following the Joint Ministerial Decision 149/2020 (Art 4, par. 8-11).
For the submission of a request for a modification of the qualification decision, the payment of a fee is also required, the amount of which is set at 0,0002 of the eligible costs of the investment plan as defined in the qualification decision. This amount may be no less than two hundred euros (€ 200) and no more than one thousand euros (€ 1,000).
Cultural criteria are determined according to Law No. 4487/2017 of the Greek state and their fulfillment is an essential condition for an application to be either accepted or rejected.
The Implementing Body of the Investment Plan fills in all cultural criteria categories and proceeds with a substantiated self-assessment for each cultural criterion. Following the evaluation of the application for inclusion, the competent Committee for the Control of Legality and Evaluation of EKOME either accepts the score of the cultural criteria or changes it accordingly.
Eligible for inclusion to the cash rebate scheme for audiovisual works production supports feature films, documentaries, television series, animated films, and digital games.
The rebate does not apply to music concerts, recorded performances, sports events and shows, reality shows, recorded events, commercials, infotainment shows etc.
Eligible expenses are the ones incurred in the Greek territory which shall not exceed 80% of the total budget of the audiovisual work.
The form of eligible expenses is defined explicitly in Annex 2 of the Joint Ministerial Decision 923/23-3-2018 Joint Ministerial Decision 128/11-12-2018. (invoices, payrolls, labour stamps, Analytical Periodic Statement – Insurance Fee). Eligible expenses are only those directly connected with the audiovisual work and have the work’s title on the legal documents that are submitted.