Filming of Foreign Films in Latvia

Implementer of a foreign film project that meets the following conditions:

1. is a micro, small, medium, or large merchant who:
   1. has been registered in the Latvian Film Producers Register for at least 24 months prior to the submission of the project;
   2. has concluded an agreement or letter of intent with a foreign film producer registered as a film producer in a foreign country, on the intention to film a film in Latvia;
2. is a value-added taxpayer;
3. does not meet the characteristics of a merchant in difficulty;
4. is not under sanctions;
5. does not cooperate with the Russian Federation or the Republic of Belarus;
6. the project implementer (including at the level of a group of linked enterprises) is not subject to an outstanding recovery order under a previous decision of the European Commission;
7. more than 25% of the share capital or voting rights of the foreign film project applicant are not owned by the state, a municipality, or state or local government capital companies;
8. tax debt does not exceed EUR 1000.

The amount of aid is up to 30% of the total eligible costs of implementing the foreign film project in Latvia.

Available funding for aid for foreign films and the organisation of major events

• In 2026 – EUR 3 401 235
• In 2027 – EUR 7 362 392.

The implementer of the film project may receive aid:

• in accordance with Commission Regulation No. 651/2014
• in accordance with the general de minimis Regulation No. 2023/2831

More information in the section: Project eligibility criteria

Regardless of the type of aid received, the foreign film project must meet the following criteria:

1. the film is entirely or partly shot in Latvia;
2. a new foreign film, including a new series, part or season of the film is planned to be filmed;
3. the services of natural or legal persons registered in Latvia are used in filming the film;
4. the total cost of the foreign film project is at least EUR 711 436 for feature films and animation, and at least EUR 142 287 for documentaries;
5. on the date of submission of the foreign film project application, the funding available to the foreign producer under the financing plan is at least 50% of the total cost of filming the film;
6. according to the budget plan for the film, the value-added tax contribution to the national budget is at least 50% of the co-financing.

If the implementer of the foreign film project applies for aid in accordance with de minimis, it must meet the following criteria:

• the planned de minimis aid for the implementer of the foreign film project, together with the de minimis aid granted in the previous three years, does not exceed the maximum amount of de minimis aid – EUR 300 000;
• the implementer of the foreign film does not comply with the restrictions on sectors and activities specified in Article 1(1) of Commission Regulation No. 2023/2831. If the implementer of the foreign film project is simultaneously active in one of the sectors referred to in Article 1(1)(a), (b), (c) or (d) of Commission Regulation No. 2023/2831 and in one or more other sectors covered by this Regulation, it ensures the separation of activities or costs between these sectors.

A foreign film project is not eligible for aid if it meets the following criteria:

1. the filming of the film in question has started in Latvia before the date of submission of the application. Where aid is granted in accordance with Commission Regulation No. 2023/2831 (de minimis aid), the eligible costs for the implementer of the project are eligible from 1 January of the year of selection of the project application;
2. foreign funding is less than co-financing in the amount of the eligible costs for which aid for commercial activity will not be granted;
3. the foreign funding is less than the eligible costs of the foreign film project in Latvia;
4. the film is of a pornographic nature;
5. the content of the film directly or indirectly promotes, justifies or glorifies the current politics of the Russian Federation or the Republic of Belarus, or portrays the communist or current political elite of the respective countries in a manner that clearly excludes critical evaluation and could be interpreted as glorifying these regimes or serving as an instrument of their soft power, thus generally promoting the propaganda of these regimes;
6. the film advocates religious, racial, national or ethnic hatred, unduly depicts violence, or contains propaganda that degrades human dignity.

Foreign film project applications must be submitted via business.gov.lv as an e-service.

For the 2025–2027 period, Round 3 of applications will be open from 15 December 2025, at 12:00 to 30 January 2026, at 23:59.

Within the framework of the tender, the number of project applications by a single applicant is not limited.

The application must be accompanied by the following documents:

1. the original or a certified copy of the co-production contract or letter of intent;
2. a certificate certifying that the foreign film producer is registered as a film producer in the country concerned;
3. a certificate from the foreign film producer that co-financing will be provided for the implementation of the film in Latvia in the amount of the eligible costs for which no aid for commercial activity will be granted;
4. a plot outline (up to five pages) in Latvian and a screenplay in Latvian or English;
5. a film distribution plan approved by at least one foreign broadcaster or distributor (if applicable);
6. a document signed by the foreign producer and the foreign film project applicant on the planned activities for the filming of the film in Latvia and their schedule;
7. a detailed description of the Latvian film professionals and service providers registered in Latvia involved in the filming or implementation of the film. The description is accompanied by written statements from service providers and specialists on their planned involvement in the project;
8. a certificate from the foreign producer confirming the participation of the film’s creative staff and actors in the project;
9. extract from registers or a publicly available link to information on who the owners, board members, beneficial owners, persons entitled to represent, linked enterprises, etc., of the foreign producer are and whether they are sanctioned;
10. a signed total budget (estimate) for the filming of the foreign film project, separating the total filming costs planned for the territory of Latvia and the financing plan for the film;
11. documents proving that the funding available to the foreign producer is at least 50% of the total cost of making the film, as well as the origin of the funding;
12. if different types of aid are granted for the same eligible costs of the project, the applicant provides detailed information on these; Annex 6.docx
13. declaration of the eligibility of the commercial company as a small (micro), medium-sized or large commercial company; Annex 8.docx
14. a statement of the planned payment of value-added tax on the total amount of co-financing planned in the project application. Annex 9.docx
15. estimate of eligible costs (in euros, excluding value-added tax) of the foreign film project according to the eligible cost headings; Annex 5.docx
16. documents identifying the foreign film applicant for the purpose of assessing the characteristics of an enterprise in difficulty (the foreign film applicant should also be assessed at the level of its group of linked enterprises); Annex 7.docx

Eligible costs must meet the following criteria. They are:

• made from the date of submission of the foreign film project application to the LIAA;
• spent in Latvia;
• directly linked to the implementation process of the foreign film project;
• made in the form of non-cash transactions.

The service provider providing the services related to the eligible costs:

• is registered in Latvia;
• the commercial activities of the foreign film project are carried out in the Republic of Latvia.

Eligible costs

The following types of costs related to the implementation of foreign film projects are eligible:

1. administrative and professional staff costs;
2. rental of equipment and services;
3. transport services and fuel costs;
4. construction services related to the implementation of a film project;
5. catering services;
6. security services;
7. hotel and other accommodation services;
8. telecommunications services;
9. utilities and public services;
10. purchase of goods and materials necessary for the filming process;
11. sound, visual, musical, and other artistic and technological services directly related to the filming or post-production of a film;
12. cost of rental or lease of movable and immovable property necessary for the implementation of a foreign film project;
13. administrative services – legal, accounting, translation, personnel recruitment;
14. royalties for actors and extras who have participated in the production of the film, in accordance with the Film Law;
15. fee paid by the applicant for a foreign film project, up to a max. of 7% of the total eligible costs in Latvia.

Upon the receipt of a foreign film project application at business.gov.lv, the LIAA:

1. evaluates the compliance of the project applicant and the project application with the Cabinet Regulation of 11 February 2025 rules at likumi.lv;
2. ranks the project proposals according to the number of points obtained in the quality criteria. If the project applications have the same number of points, they are ranked with priority being given to the project application with the highest VAT revenue to co-financing ratio;
3. takes a decision within 20 working days from the date of closure of the selection;
4. if a decision to grant aid has been taken, on the condition that it receives information from the Ministry of Economics on the allocation of state budget funds, adopts a decision on the granting of aid within 5 working days.

Procedures for evaluation and aid (ZIP)

The contract granting the aid must be concluded within one month from the date of the adoption of the decision granting the aid.

Contract template: Contract template.docx

If the project will last for more than one year and funding is available in the current calendar year, the implementer of the foreign film project may apply for an advance payment of 30% of the co-financing planned for the following year.

The advance payment request must be submitted at business.gov.lv together with the payment request, which includes:

1. justification of the need for the advance;
2. the amount of the advance payment;
3. supporting documents regarding the need for the advance.

If the project will last for less than one year, the payment request must be submitted at business.gov.lv within three months of the project’s completion, but by no later than 15 November of the current year. 

If the project will last for more than one year, but no longer than 15 November 2027, the aid may be paid in several instalments. In this case, the payment request must be submitted at business.gov.lv for each calendar year within three months of project completion, but by no later than 15 November of the current year.

Attachments:

• Payment request form, (Form)
• Report on the amount of VAT paid, (Annex)
• Overview of investments made within the framework of the project. (Annex)

The rules of the tender are determined by Cabinet Regulation No. 99 of 11 February 2025, Procedure for Granting State Budget Co-financing for Large, Significant Public Events and Foreign Films in Latvia, at likumi.lv

Regulations:

• LAT (PDF);
• ENG (PDF)

The beneficiary undertakes to ensure that the Mission Latvia logo is displayed in the advertising and publicity materials for the major event. 

Mission Latvia logo:

• download available at: brandbook.liaa.gov.lv
• user guide: latvia.eu

Approved film projects: Annex