PART III: Polish 30% Cash Rebate Guide - Reimbursement


    WARSAW: Projects produced in Poland can receive a generous 30% of get back funds for Polish and international titles. Check our special FNE guide to see how the producers are reimbursed within the scheme offered by the Polish Film Institute.

    In order to benefit from the support offered by the new cash rebate incentive introduced in Poland, check if your production is eligible for getting the funds in PART I of this guide and how the application process works in PART II.

    The Final Report

    Within 28 days after successfully applying for funding, the applicant concludes an agreement for the financial support with the Institute. When the agreement is signed, the Institute transfers the funds specified in the contract to the escrow account which is opened by the applicant. In order for the applicants to access the funds, they must finish the work and submit the final report to the institute with attachments.

    The report must contain among others company data, contact details, production information, a brief description of the various stages of production covered, data on costs necessary for verification, data on meeting the criteria of the qualification test, the amount and percentage of public funds, the indication of producers or co-producers. It must be accompanied by: a list of eligible costs with invoices and receipts as payment confirmation; confirmation of payment of remuneration and fees and other benefits constituting the labour costs; a completed and up-to-date qualification test; name list of film crew members along with their functions and information on the number of shooting days / post-production days in Poland. In addition the applicant should attach an unused copy of the audiovisual work and the script, editing and dialogue list, photos, posters, list of end credits and advertising materials within 30 days after production, but no later than on the day of distribution.

    All of the works specified in the production schedule may be audited by the Institute from the date of signing the contract till the date when the final report verification is completed.

    If the beneficiary does not fulfil the obligations under the Act on supporting audiovisual production or contract, the Director of the Institute issues post-audit recommendations to remove irregularities or provide explanations.

    The Audit

    The final report is reviewed by the Institute within 90 days from the date of submitting, and the review includes an economic and financial opinion, indicating whether the costs presented in the report constitute Polish eligible costs. 

    The production costs eligible for the cash rebate include: preparations for production created as part of the location search; the preparation of the audiovisual production; set design and costumes; obtaining the technical equipment; editing and postproduction; production of animation and special effects; costs related to the employment of people in the production, including income taxes and social security contributions; rights and licenses for music and archival materials; production of formats allowing access to an audiovisual work for people with disabilities, including audio description and subtitling for the deaf. The reimbursement can also be obtained for the 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 as well as fees, remuneration and other benefits for creators and crew.

    Polish eligible costs do not include tax on goods and services as well as costs related to running a business activity by producers or co-producers, not directly related to audiovisual production or providing services for audiovisual production, which is the subject of financial support provided by the Polish Film Institute.

    The Institute’s Director then informs the beneficiary about the results of the review and if they are positive, the Institute will release the funds on the beneficiary's escrow account.

    The Reimbursement

    A refund is transferred to the applicant after positive verification of the report. Financial support is granted in the amount of 30% of Polish eligible costs, however, the Polish costs which constitute the basis for calculating the support may not exceed 80% of the total audiovisual production costs. The reimbursement is always paid to the applicant, that is, the entrepreneur who concluded the contract with PISF.

    If the eligible costs turn out to be more than the applicant specified in the application the amount of reimbursement will not increase. The applicant will receive the amount originally specified in the contract and collected on the escrow account.