Who can apply for cash rebates?
Foreign producers can apply for cash rebates in Ukraine subject to their conclusion of an agreement with a Ukrainian producer engaged in the production of the movie in the territory of Ukraine. The application for cash rebates shall be done through the Ukrainian producer.
What is the amount of the cash rebate?
What are the qualified expenditures?
The qualified expenditures shall mean the payments for goods, works, services, including but not limited to salaries, fees, remunerations related to the movie production paid in Ukraine.
The following are not considered to be the qualified expenditures:
Which movies qualify for cash rebates?
To qualify a movie must pass a points-based cultural test!
Movie is considered to pass cultural test if it receives at least 2 points according to the cultural criteria and at least 18 points according to the production criteria.
How much must be spent in Ukraine?
|
Type pf movie
|
Minimum Expenditure |
|
Feature length theatrical movie or animation movie with a total duration of not less than 74 minutes |
7 000 (seven thousand) minimum salaries Appr. 770 000 Euro as of May 01, 2017 |
|
Feature length made for TV movie or animation movie with a total duration of not less than 74 minutes |
1 750 (one thousand seven hundred fifty) minimum salaries Appr. 193 000 Euro as of May 01, 2017 |
|
Documentary movie with a total duration of not less than 52 minutes |
1 100 (one thousand one hundred) minimum salaries Appr. 121 000 Euro as of May 01, 2017 |
|
Television series or animation series with a total duration of not less than 40 minutes |
5 250 (five thousand two hundred and fifty) minimum salaries Appr. 580 000 Euro as of May 01, 2017 |
|
Advertising spot or music video with a total duration of not less than 20 seconds |
3 000 (three thousand) minimum salaries Appr. 330 000 Euro as of May 01, 2017 |
What to submit to the Ukrainian State Film Agency?
Before the end of the production of the movie:
The Ukrainian State Film Agency shall give a preliminary decision within 40 days from the date of receiving the application (statement) and documents.
Within one year from the date of the end of the production of the movie:
The Ukrainian State Film Agency shall take the decision to grant cash rebate within 40 days from the date of receiving the application (statement) and documents. The payment shall be made within 10 banking days from the date of passing the respective decision.
Cultural test
Cultural Criteria
|
Criteria: |
Total number of points |
| 1. Story line / script / key topic of movie are based on Ukrainian or European culture / history / mythos / religion. |
2 (two) |
|
2. Movie is based on character of Ukrainian or European culture / history / religion or Ukrainian / European society. |
2 (two) |
|
3. Story line of movie is connected with Ukrainian / European environment / location / area / architectural or cultural environment. |
2 (two) |
|
4. Story line / script / key topic of movie are based on Ukrainian / European literary work. |
2 (two) |
| 5.Story line / script / key topic of movie are dedicated to modern cultural / social topics of Ukrainian or European society. |
2 (two) |
| 6.Movie reflects the major Ukrainian / European values: solidarity / equality / human rights / tolerance / environmental protection / respect for cultural or family traditions / critical thinking / law and order. |
2 (two) |
| 7.Movie is dedicated to Ukrainian / European culture / identity / or Ukrainian / European customs and traditions. |
2 (two) |
| 8.Story line / script / key topic of movie are dedicated to modern or historical events that influenced European / Ukrainian society. |
2 (two) |
Production criteria
|
Criteria: |
Number of points |
|
- director
|
½ point for each of the crew members listed, total – 7 (seven) |
|
2. At least 51 % of members of the crew (excluding those, listed in paragraph 1 above) are citizens of Ukraine or European Union |
4 (four)
|
|
3.Filming is taking place in Ukraine: - if filming is taking place for at least 1 day - if number of shooting days are 10 % of total number of shooting days - if number of shooting days in Ukraine are 25 % of total number of shooting days - if number of shooting days in Ukraine are 50 % of total number of shooting days
|
1 (one) 2 (two) 3 (three) 4 (four) |
|
4. Engagement of Ukrainian companies for preproduction: - if a Ukrainian company was engaged in preproduction for at least one day - if a Ukrainian company was engaged in preproduction for at least 10 % of the total number of preproduction day - if a Ukrainian company was engaged in preproduction for at least 25 % of the total number of preproduction days - if a Ukrainian company was engaged in preproduction for at least 50 % of the total number of preproduction days.
|
1 (one)
2 (two)
3 (three)
4 (four) |
|
5.Postproduction: - if pоstproduction works were performed in Ukraine for at least 1 day - if postproduction works were performed in Ukraine for at least 10 % of the total number of postproduction days - if postproduction works were performed in Ukraine for at least 25 % of the total number of postproduction days - if postproduction works were performed in Ukraine for at least 50 % of the total number of postproduction days |
0,5 – 2 (two)
0,5 1 (one) 1,5 (one point five) 2 (two)
|
|
6. VFX / CG works (not less than 50% of the total duration in days of computer graphics and effects works) are performed in Ukraine.
|
1 (one) |
|
7. Expenditures on the territory of Ukraine: - more than 10% of the movie budget spent in Ukraine - more than 20% of the movie budget spent in Ukraine - more than 30% of the movie budget spent in Ukraine - more than 50% of the movie budget spent in Ukraine
|
0,5 – 4 (four) 0,5 (one point five) 1 (one) 2 (two) 4 (four) |
N.B. the cash rebate system will come into effect not earlier than 01 January, 2018.
