RETURN IN CASH OF 25% OF THE ELIGIBLE PRODUCTION EXPENSES INCURRED BY INTERNATIONAL PRODUCTIONS SHOOTING IN URUGUAY.

Committed to boosting this highly promising sector, the government of Uruguay is introducing a package of incentives encouraging international producers to choose Uruguay as their next film destination. First announced in December 2018, PUA1 - the cash rebate for international productions shooting in Uruguay is now in force and will be effective from May 10th 2019 to October 15th, 2020.

To be eligible for the scheme, applicants have to pass the qualification process and meet the minimum spending thresholds. This program operates on a first-come, first-served basis until the funds for the given testing period are depleted.



The scheme is managed by A.N.D.E. and offers a reimbursement for those eligible production expenditures incurred in Uruguay. Reimbursements are available for all types of audiovisual contents including - but not limited to - feature films, short films, music videos, animations, documentaries, TV productions and series for all types of media distribution services such as TV, OTT, theatrical releases, etc.

Commercials are not covered by PUA1

International producers are required to work with a local production company as a service provider.

Expenditures associated with pre-production, production and post-production activities carried out in Uruguay may be eligible for reimbursement as long as such production services are provided by individuals residing in Uruguay or companies established in the country.

Upon submission of the project, the reimbursement shall be payable once it has received the positive verification of the final audit report on production or on the stage of work covered by the support.



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VAT EXEMPTION

0% VAT INSTEAD OF 22% FOR INTERNATIONAL PRODUCTIONS AND CO - PRODUCTIONS

Committed to boosting the audiovisual industry, back in 2005 the government of Uruguay introduced a tax benefit which consists of the VAT exemption (IVA, 22%) pursuant to the dispositions of Decree 220/998.

Within the framework of this plan, VAT payments on production expenses are exempted.

VAT exemption is available for all types of audiovisual contents including -but not limited to- feature films, commercials, short films, videoclips, animations, documentaries, TV productions and series for all types of media distribution services such as TV, OTT, theatrical releases, etc.