Ivan Nachev
University of National and World Economy
https://doi.org/10.53656/str2025-1s-9-fil
Abstract. This study aims to present and summarize the requirements and processes that a production service provider or producer must meet and go through in order to receive state aid in the form of a tax rebate of a certain percentage of the costs incurred for the production of an audiovisual work on the territory of the Republic of Bulgaria. The legal provisions that determine the terms and conditions for application and the process for initial submission of the project to the National Film Projects Evaluation Commission on Rebate on Costs have been examined. An analysis of the required documents has been made, and guidelines for their completion have been given. Recommendations have been made to improve the processes for applicants who do not speak Bulgarian but want to familiarize themselves in more detail with the requirements of the law and the regulations for its implementation.
Keywords: audiovisual work, film, industry, tax incentive, rebate
