(i) Companies founded in Greece operating to produce or offer production services for audiovisual projects (with business activity codes 59.11 or 59.12 or 62.01.21)
(ii) Foreign audiovisual production companies with a branch in the Greek territory operating to produce audiovisual projects (with business activity codes 59.11 or 59.12 or 62.01.21).
In the case of cross-border productions, applications for cash rebates may be submitted only by producers established or having a branch in the Greek territory.