The audiovisual production support system, so-called "incentives" is regulated by the Act on financial support for audiovisual production and offers reimbursement of production costs incurred in Poland in the amount of 30% of Polish eligible costs. Funds allocated to support audiovisual production come directly from the state budget and are distributed throughout the year until they are depleted. At least 10% of the annual budget is intended to support animated productions. The system is operated by the Polish Film Institute.
Reimbursement is available for feature films, animations, documentaries and series, animated series and documentary series. The return is available for the production of Polish and international co-productions and services provided for foreign productions (line production). The cultural qualification test and minimum spending thresholds apply. Limits per project and applicant apply. A Polish partner or company registered in Poland is required to apply for support. There are no deadlines; applications are processed in order of submission until the funds for a given year are depleted. Financial support is paid after the presentation and positive verification of the final report on production or the stage of work covered by the support.
Applications are submitted in Polish. To submit an application, it is necessary to have a qualified electronic signature.
1. An entrepreneur who is a producer of an audiovisual work, a co-producer of an audiovisual work or an entity providing an audiovisual production service which:
a) has its registered office within the territory of Poland;
b) was a producer of an audiovisual work, a co-producer of an audiovisual work or provided an audiovisual production service in relation to at least one audiovisual work which was distributed in cinemas, broadcasted or presented at least at one international film festival accredited by the International Federation of Film Producers Associations (FIAPF), or employs a person managing the entrepreneur or a person responsible for audio-visual production having experience in the field of audio-visual production or co-production of such an audio-visual work;
c) has concluded a contract for the co-production of an audio-visual work within the territory of the Republic of Poland or an agreement for the provision of audio-visual production services within the territory of the Republic of Poland before submitting an application for financial support;
d) meets the requirements set out in the provisions of law on state aid.
2. An entrepreneur who is a producer of an audiovisual work or a co-producer of an audiovisual work which has its registered office in another Member State of the European Union or in a Member State of the European Free Trade Association (EFTA) - the party to the Agreement on the European Economic Area should it fulfill the following conditions jointly:
a) it has a branch within the territory of Poland;
b) the subject of financial support is an audiovisual work produced by this branch;
c) Polish branch has to fulfil the conditions applying to Polish entrepreneur set out above in 1.b, 1.c, 1.d.
3. Financial support may only be granted to an entity providing an audiovisual production service only if the producer of an audiovisual work or any of the co-producers of an audiovisual work is not based in Poland.
Reimbursement is available for feature films, animations, documentaries and series, animated series and documentary series. The receipt of support is conditional on meeting the criteria for the minimum planned runtime of audiovisual works and exceeding the value of Polish eligible costs defined in the table below.
|TYPE OF PRODUCTION||MINIMUM RUNTIME||SPEND TO BE EXCEEDED (PLN)|
|FEATURE FILM||co-production||70 min.||2 500 000 (in 2019)
3 000 000 (in 2020)
4 000 000 (from 2021)
|service||1 000 000|
|SERIES||co-production||40 min. / episode||1 000 000 / episode|
|service||1 000 000 / season|
|DOCUMENTARY FEATURE||co-production||40 min.||300 000|
|DOCUMENTARY SERIES||co-production||150 min. / season||1 000 000 / season|
|service||300 000 / season|
|ANIMATED FEATURE||co-production||60 min.||1 000 000|
|ANIMATED SERIES||co-production||50 min. / 10 episodes / season||1 000 000 / season|
|service||500 000 / season|
Financial support in the form of a refund of part of the Polish eligible costs is granted on the basis of the submitted application together with the required attachments.
Application for support:
- shall be submitted within 6 to 2 months before the start of work covered by the support;
- at least 75% of the costs of works to be covered and at least 75% of the total financing of the production must be confirmed by documents;
- the fee for processing the application is 0.05% of the estimated financial support, no more than PLN 1,000;
- applications are submitted in Polish;
- all required attachments to the application must be in Polish or translated into Polish, including by a sworn translator: a copy of the co-production agreement or contract for the provision of services for audiovisual production and copies of documents confirming financing;
- to submit an application, it is necessary to have a qualified electronic signature;
- PISF processes the application within 28 calendar days.
In a separate procedure, you can obtain a certificate confirming that the project meets the criteria of the qualifying test and qualifies for a refund of some of the costs. The certificate serves informational purposes and does not guarantee the allocation of funds. The certificate is issued within a maximum of 28 days from submitting the application and is valid for 4 years. Applications for the certificate can be submitted throughout the year.
A qualification test applies, which has the following criteria:
|International co-production (UE, EFTA)||60%|
|A difficult work, with limited commercial values and aimed at children under 12 years||70%|
|A difficult work, promoting Polish historical or cultural heritage in the world, which eligible costs exceed twice the minimum required eligible costs||70%|
Polish eligible costs shall be reimbursed, including:
1. Legitimate and necessary costs:
2. Costs of goods and services purchased from entrepreneurs with a registered office or branch in Poland and costs of goods and services, including rental or lease of technical infrastructure, purchased or provided in Poland.
3. Fees, salaries and other benefits for creators and crew:
a) on the basis of contracts other than a contract of employment - if they are subject to tax liability within the meaning of tax regulations and fall within the catalogue specified in Article 54 (5) of Regulation No.651/2014.
b) on the basis of employment contracts - if they include the labor costs of the employees of the entrepreneur who has received financial support or its co-producers, or their subcontractors who are subject to unlimited tax liability in accordance with the Act of 26 July 1991 on personal income tax (Journal of Laws of 2018 item 1509, as amended3).
The Polish eligible costs do not include the tax on goods and services and costs related to running business by producers or co-producers, not directly related to audiovisual production or providing services for audiovisual production, which is the subject of financial support.
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