The international co-productions and the production services in which Uruguay participates are covered by the concept of `export of services´ and receive differential treatment by which we are exempted from the payment of VAT.
Between USD 600.000 y 1.000.000
More than USD 1.000.000
$200.000 (20%) y $400.000 (25%)
Film, series, other TV, documentary, other.
Film production must make a net expenditure between $ 600,000 and $1million or more than $1million in Uruguay. The recipients are foreign legal entities, responsible for producing an audiovisual creation of any kind, carried out totally or partially in Uruguayan territory, and working with a local Uruguayan company.