Uruguay Audiovisual Program (PUA, by its initials in spanish)

The general objective of the program is to promote national audiovisual production through the attraction of international productions that contribute to the improvement of local capacities, the professionalization of the sector and the competitive incorporation of the country into the international productions market. It seeks to support foreign audiovisual productions totally or partially produced in Uruguay, such as feature films, tv or internet (OTT) series or other non-advertising large-scale audiovisual content, which carry out pre-production, production and / or post-production activities. in the national territory.

This program creates two principal tools as an incentive to film in uruguay:

1- Cash rebate: Its a refund mechanism of up to 25% of eligible expenses incurred in Uruguay. The recipients are foreign legal entities, responsible for non-advertising productions made totally or partially in Uruguayan territory and who work with a local company. International productions must incur a net expenditure between USD 600,000 and USD 1 million (20% refund up to USD 200.00) or more than USD 1 million (25% refund up to USD 400,000).

2- Zero VAT rated: The objective of the procedure is the issuance by the ICAU of a certificate through which a project in co-production or a production service is covered by the provisions of Decree 327/006 in which co-productions and services are considered production export services.