Paragraph 3: Definitive approval

The application for final approval is submitted by the video game creation company once the video game has been completed. 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 has incurred in creating the game.

The application for final approval must be accompanied by the following supporting documents: 1° An accounting document certified by an auditor indicating the final cost of the video game, the means of financing it and showing precisely the eligible expenditure incurred in France, in another Member State of the European Union, or in another State party to the Agreement on the European Economic Area that has signed a tax treaty…

The final approval decision is notified to the video game creation company or, in the case of a joint creation, to the video game creation companies. This decision states that, in the light of the information and supporting documents mentioned in Article D. 331-34 the video game in question has fulfilled the conditions laid down in I, II and III of Article 220 terdecies of the General Tax Code and…

Completion of a video game means producing the first version of the video game ready to be duplicated for marketing or to be made available to the public online.