Paragraph 2: Provisional approval

The application for provisional approval is submitted by the video game creation company. If the video game is created jointly, it is the responsibility of each game creation company to submit an application for approval in order to benefit from the tax credit for the expenditure it plans to incur to create the game.

The application for provisional approval must be accompanied by the following supporting documents: 1° A presentation of the video game, including a synopsis, a document setting out the world, mechanics and main graphic elements of the video game and, where appropriate, a model or technical demonstration of the video game; 2° A fact sheet presenting the video game creation company, together with a copy of the company’s most recent articles…

The provisional approval decision is notified to the video game creation company or, in the event of joint creation, to the video game creation companies. This decision mentions the date of receipt of the application by the Centre national du cinéma et de l’image animée and states that, in the light of the information and supporting documents mentioned in Article D. 331-31 the video game in question meets the conditions…