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On entend par achèvement du jeu vidéo la réalisation de la première version du jeu vidéo prête à être dupliquée en vue de sa commercialisation ou à être mise à disposition du public en ligne.

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\n
I. ― La demande d'agrément définitif doit être présentée par l'entreprise de création de jeux vidéo au Centre national de la cinématographie après l'achèvement du jeu vidéo. En cas de création commune du jeu vidéo, il appartient à chaque entreprise de création de présenter une demande d'agrément afin de bénéficier du crédit d'impôt au titre des dépenses qu'elle a exposées pour la création de ce jeu.
La demande d'agrément définitif est accompagnée des pièces justificatives suivantes :
1° Un document comptable certifié par un commissaire aux comptes indiquant le coût définitif du jeu vidéo, les moyens de son financement et faisant apparaître précisément les dépenses éligibles engagées en France, dans un autre Etat membre de la Communauté européenne, ou dans un autre Etat partie à l'accord sur l'Espace économique européen ayant conclu avec la France une convention fiscale contenant une clause d'assistance administrative en vue de lutter contre la fraude ou l'évasion fiscale, ainsi que dans les pays tiers ;
2° La liste nominative des auteurs et collaborateurs de création qui ont effectivement participé ou été affectés à la création du jeu vidéo, précisant leur nationalité et, le cas échéant, leur qualité de résident français ;
3° La liste nominative des autres entreprises ou organismes auxquels il a été fait appel pour participer à la création du jeu vidéo ainsi que, pour chacun d'eux, la copie des factures ou autres pièces justificatives et, le cas échéant, la copie du contrat de prestation ;
4° Tous documents de nature à justifier de la commercialisation effective du jeu vidéo ;
5° Le cas échéant, le contrat conclu avec un éditeur de jeux vidéo et l'attestation de l'acceptation par cet éditeur de la version définitive du jeu vidéo prête à être dupliquée. Cette attestation indique, en tant que de besoin, que le jeu vidéo est édité dans ses versions originales dans au moins trois langues en vigueur dans l'Union européenne, dont le français ;
6° La copie des bordereaux de déclaration des cotisations établis conformément à l'article R. 243-13 du code de la sécurité sociale ;
7° La copie de la déclaration annuelle des données sociales établie conformément à l'article R. 243-14 du code de la sécurité sociale ;
8° Tous documents attestant de la classification définitive du jeu vidéo au regard des systèmes de classification en usage dans la profession visant à en limiter la mise à disposition à certaines catégories de mineurs, ainsi que les éléments permettant d'en justifier ;
9° Un exemplaire du jeu vidéo ou un accès dédié à la version en ligne du jeu vidéo.
II.-La décision d'agrément définitif est notifiée à l'entreprise de création de jeux vidéo ou, en cas de création commune, aux entreprises de création de jeux vidéo.
Cette décision indique qu'au vu des renseignements et documents justificatifs mentionnés au I le jeu vidéo considéré a rempli les conditions prévues aux I, II et III de l'article 220 terdecies du code général des impôts et ouvre droit au bénéfice du crédit d'impôt pour les dépenses mentionnées au IV du même article.
III.-On entend par achèvement du jeu vidéo la réalisation de la première version du jeu vidéo prête à être dupliquée en vue de sa commercialisation ou à être mise à disposition du public en ligne.

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A créé les dispositions suivantes :

- Code du cinéma et de l'image animée
\n Sct. Partie réglementaire, Sct. Livre Ier : ORGANISATION ADMINISTRATIVE, Sct. Titre Ier : CENTRE NATIONAL DU CINÉMA ET DE L'IMAGE ANIMÉE, Sct. Chapitre Ier : Statut et missions, Art. , Sct. Chapitre II : Organisation et fonctionnement, Sct. Section 1 : Conseil d'administration, Sct. Sous-section 1 : Composition et mandat, Art. R112-1, Art. R112-2, Art. R112-3, Sct. Sous-section 2 : Attributions, Art. R112-4, Art. R112-5, Art. R112-6, Sct. Sous-section 3 : Fonctionnement, Art. R112-7, Art. R112-8, Art. R112-9, Art. R112-10, Sct. Sous-section 4 : Election des représentants du personnel, Art. D112-11, Art. D112-12, Art. D112-13, Art. D112-14, Art. D112-15, Art. D112-16, Art. D112-17, Art. D112-18, Art. D112-19, Art. D112-20, Art. D112-21, Art. D112-22, Sct. Section 2 : Président, Art. R112-23, Art. R112-24, Art. R112-25, Sct. Section 3 : Bulletin officiel du cinéma et de l'image animée, Sct. Sous-section 1 : Dispositions générales, Art. D112-26, Art. D112-27, Art. D112-28, Art. D112-29, Sct. Sous-section 2 : Publication des actes du Centre national du cinéma et de l'image animée et de son président, Art. A112-30, Art. A112-31, Art. A112-32, Art. A112-33, Art. A112-34, Art. A112-35, Sct. Sous-section 3 : Publication des actes d'autres autorités et organes administratifs, Art. A112-36, Sct. Chapitre III : Recrutement et statut des agents contractuels, Art. R113-1, Art. D113-2, Art. A113-3, Art. A113-4, Art. A113-5, Sct. Chapitre IV : Dispositions financières et comptables, Art. R114-1, Art. R114-2, Art. R114-3, Art. R114-4, Sct. Chapitre V : Impositions affectées au Centre national du cinéma et de l'image animée et perçues par lui, Art. , Sct. Chapitre VI : Taxes, prélèvements et autres produits affectés au Centre national du cinéma et de l'image animée, Art. , Sct. Titre II : REGISTRES DU CINÉMA ET DE L'AUDIOVISUEL, Sct. Chapitre Ier : Principes généraux, Art. , Sct. Chapitre II : Dépôt du titre et immatriculation des œuvres, Art. , Sct. Chapitre III : Inscription et publication des actes, conventions et jugements, Art. D123-1, Art. D123-2, Art. D123-3, Sct. Chapitre IV : Privilège et réalisation du nantissement, Art. , Sct. Chapitre V : Attributions et rémunération du conservateur, Art. , Sct. Chapitre VI : Communication de renseignements relatifs aux recettes, Art. , Sct. Livre II : PROFESSIONS ET ACTIVITÉS, Sct. Titre Ier : EXERCICE DES PROFESSIONS ET ACTIVITÉS DU CINÉMA, Sct. Section préliminaire Les œuvres cinématographiques, Sct. Sous-section 1 : Caractéristiques des œuvres cinématographiques, Sct. Paraphraphe 1 Œuvres cinématographiques de longue et de courte durée, Art. D210-1, Art. D210-2, Sct. Paraphraphe 2 Œuvres cinématographiques d'art et d'essai, Art. D210-3, Art. D210-4, Art. D210-5, Sct. Paraphraphe 3 Œuvres cinématographiques à caractère publicitaire, Art. D210-6, Art. D210-7, Sct. Sous-section 2 : Sécurité du support pellicule des œuvres cinématographiques, Art. D210-8, Art. D210-9, Art. D210-10, Sct. Sous-section 3 : Dispositions diverses, Art. A210-11, Sct. Chapitre Ier : Visa d'exploitation cinématographique, Sct. Section 1 : Délivrance du visa d'exploitation cinématographique, Sct. Sous-section 1 : Demande de visa d'exploitation cinématographique, Art. R211-1, Art. R211-2, Art. R211-3, Sct. Sous-section 2 : Rapport des comités de classification et avis de la commission de classification, Art. R211-4, Art. R211-5, Art. R211-6, Art. R211-7, Art. R211-8, Art. R211-9, Sct. Sous-section 3 : Décision du ministre chargé de la culture, Art. R211-10, Art. R211-11, Art. R211-12, Art. R211-13, Art. R211-14, Art. R211-15, Art. D211-16, Sct. Section 2 : Obligations liées à la délivrance du visa d'exploitation cinématographique, Art. R211-17, Art. R211-18, Art. R211-19, Art. R211-20, Art. R211-21, Art. R211-22, Art. R211-23, Art. R211-24, Art. R211-25, Sct. Section 3 : Organisation et fonctionnement des instances consultatives, Sct. Sous-section 1 : Comités de classification, Art. R211-26, Art. R211-27, Art. R211-28, Sct. Sous-section 2 : Commission de classification, Sct. Paraphraphe 1 Composition de la commission de classification, Art. R211-29, Art. R211-30, Art. R211-31, Art. R211-32, Art. R211-33, Art. R211-34, Art. R211-35, Sct. Paraphraphe 2 Fonctionnement de la commission de classification, Art. R211-36, Art. R211-37, Art. R211-38, Sct. Sous-section 3 : Dispositions communes, Art. R211-39, Art. R211-40, Art. R211-41, Art. R211-42, Art. R211-43, Art. D211-44, Sct. Section 4 : Dispositions particulières relatives à certaines représentations cinématographiques, Sct. Sous-section 1 : Représentation cinématographique locale, Art. R211-45, Art. R211-46, Art. R211-47, Sct. Sous-section 2 : Représentation cinématographique d'une œuvre à caractère publicitaire dans un seul département, Art. R211-48, Sct. Sous-section 3 : Représentation cinématographique dans un établissement scolaire ou universitaire, Art. R211-49, Sct. Chapitre II : Secteur de l'exploitation cinématographique, Sct. Section 1 : Autorisation d'exercice de la profession d'exploitant d'établissement de spectacles cinématographiques, Sct. Sous-section 1 : Autorisation d'exploiter au titre d'une salle, Art. R212-1, Sct. Sous-section 2 : Autorisation d'exploiter sous la forme d'une activité itinérante, Art. R212-2, Art. R212-3, Sct. Sous-section 3 : Dispositions communes, Art. R212-4, Art. R212-5, Sct. Section 2 : Implantation et construction des établissements de spectacles cinématographiques, Sct. Sous-section 1 : Implantation des établissements de spectacles cinématographiques, Art. R212-6, Art. A212-7, Art. A212-8, Sct. Sous-section 2 : Construction des établissements de spectacles cinématographiques, Art. R212-9, Sct. Section 3 : Homologation des établissements de spectacles cinématographiques, Art. R212-10, Art. R212-11, Art. R212-12, Art. R212-13, Sct. Section 4 : Déplacement de séances de spectacles cinématographiques, Art. D212-14, Art. D212-15, Art. D212-16, Sct. Section 5 : Groupements, ententes et engagements de programmation cinématographique, Sct. Sous-section 1 : Agrément des groupements et ententes de programmation, Art. R212-17, Sct. Paraphraphe 1 Conditions de l'agrément, Art. R212-18, Art. R212-19, Art. R212-20, Art. R212-21, Sct. Paraphraphe 2 Délivrance de l'agrément, Art. R212-22, Art. R212-23, Art. R212-24, Art. R212-25, Art. R212-26, Art. R212-27, Art. R212-28, Art. R212-29, Sct. Sous-section 2 : Engagements de programmation, Sct. Paraphraphe 1 Engagements de programmation soumis à homologation, Art. R212-30, Art. R212-31, Art. R212-32, Art. R212-33, Art. R212-34, Art. R212-35, Art. R212-36, Art. R212-37, Art. R212-38, Art. R212-39, Sct. Paraphraphe 2 Projets de programmation valant engagements de programmation, Art. R212-40, Art. R212-41, Art. R212-42, Art. R212-43, Sct. Section 6 : Formules d'accès au cinéma, Sct. Sous-section 1 : Conditions de l'agrément, Art. R212-44, Art. R212-45, Art. R212-46, Art. R212-47, Art. R212-48, Art. R212-49, Art. R212-50, Sct. Sous-section 2 : Demande d'agrément, Art. R212-51, Art. R212-52, Art. R212-53, Art. R212-54, Art. R212-55, Art. R212-56, Art. R212-57, Sct. Sous-section 3 : Commission d'agrément des formules d'accès au cinéma, Art. R212-58, Art. R212-59, Art. R212-60, Art. R212-61, Art. R212-62, Art. R212-63, Art. R212-64, Art. R212-65, Sct. Sous-section 4 : Retrait de l'agrément, Art. R212-66, Sct. Section 7 : Contrôle des recettes d'exploitation cinématographique, Art. D212-67, Sct. Sous-section 1 : Délivrance des droits d'entrée dans les établissements de spectacles cinématographiques, Sct. Paraphraphe 1 Dispositions générales, Art. D212-68, Art. D212-69, Art. D212-70, Art. D212-71, Sct. Paraphraphe 2 Dispositions particulières aux billets imprimerie, Art. D212-72, Art. D212-73, Art. D212-74, Art. D212-75, Art. D212-76, Art. D212-77, Art. D212-78, Sct. Paraphraphe 3 Dispositions particulières aux billets informatiques et aux droits d'entrée dématérialisés, Sct. Sous-Paragraphe 1 : Caractéristiques et homologation des systèmes informatisés de billetterie, Art. D212-79, Sct. Sous-Paragraphe 2 : Installation et utilisation des systèmes informatisés de billetterie, Art. D212-80, Art. D212-81, Art. D212-82, Art. D212-83, Art. D212-84, Sct. Sous-section 2 : Relevés des informations relatives aux recettes réalisées dans les établissements de spectacles cinématographiques, Art. D212-85, Art. D212-86, Art. D212-87, Sct. Sous-section 3 : Déclaration des recettes réalisées dans les établissements de spectacles cinématographiques, Art. D212-88, Art. D212-89, Sct. Section 8 : Etablissements de spectacles cinématographiques d'art et d'essai, Sct. Sous-section 1 : Classement des établissements d'art et d'essai, Art. D212-90, Art. D212-91, Art. D212-92, Art. D212-93, Sct. Sous-section 2 : Commission du cinéma d'art et d'essai, Art. D212-94, Art. D212-95, Art. D212-96, Art. D212-97, Sct. Chapitre III : Rapports entre exploitants d'établissements de spectacles cinématographiques et distributeurs d'œuvres cinématographiques, Sct. Section unique : Médiateur du cinéma, Art. R213-1, Art. R213-2, Art. R213-3, Art. R213-4, Art. R213-5, Art. R213-6, Art. R213-7, Art. R213-8, Art. R213-9, Art. R213-10, Art. R213-11, Sct. Chapitre IV : Organisation de certaines séances de spectacles cinématographiques, Sct. Section 1 : Dispositions relatives aux séances organisées exceptionnellement par les associations ou groupements à but non lucratif, Art. D214-1, Art. D214-2, Art. D214-3, Sct. Section 2 : Dispositions relatives aux séances de ciné-club, Art. D214-4, Art. D214-5, Art. D214-6, Art. D214-7, Sct. Section 3 : Dispositions relatives aux séances en plein air, Art. D214-8, Art. D214-9, Art. D214-10, Sct. Section 4 : Dispositions communes, Art. D214-11, Sct. Titre II : ÉDITION VIDÉOGRAPHIQUE ET SERVICES DE MÉDIAS AUDIOVISUELS À LA DEMANDE, Sct. Chapitre Ier : Déclaration d'activité des éditeurs de vidéogrammes, Art. R221-1, Art. R221-2, Art. A221-3, Art. R221-4, Sct. Chapitre II : Contrôle des recettes d'exploitation vidéographique, Art. D222-1, Art. A222-2, Art. D222-3, Sct. Chapitre III : Rémunération de l'exploitation des œuvres cinématographiques sur les services de médias audiovisuels à la demande, Art. , Sct. Titre III : CHRONOLOGIE DE L'EXPLOITATION DES ŒUVRES CINÉMATOGRAPHIQUES, Sct. Chapitre Ier : Exploitation sous forme de vidéogrammes, Art. D231-1, Art. D231-2, Art. D231-3, Art. D231-4, Art. D231-5, Sct. Chapitre II : Exploitation sur les services de médias audiovisuels à la demande, Art. , Sct. Chapitre III : Exploitation sur les services de télévision, Art. , Sct. Chapitre IV : Dispositions communes, Art. , Sct. Titre IV : DISPOSITIONS DIVERSES, Sct. Chapitre unique : Obligation de dépôt légal, Art. R241-1, Art. A241-2, Art. A241-3, Sct. Livre III : FINANCEMENT ET FISCALITÉ, Sct. Titre Ier : AIDES DU CENTRE NATIONAL DU CINÉMA ET DE L'IMAGE ANIMÉE, Sct. Chapitre Ier : Dispositions générales, Sct. Section 1 : Attribution des aides financières, Art. D311-1, Art. D311-2, Art. D311-3, Sct. Section 2 : Exclusion du bénéfice des aides financières, Sct. Sous-section 1 : Exclusion des œuvres ou documents à caractère pornographique ou d'incitation à la violence, Art. D311-4, Sct. Sous-section 2 : Exclusion des établissements de spectacles cinématographiques représentant des œuvres à caractère pornographique, Sct. Paraphraphe 1 Exclusion des établissements de spectacles cinématographiques spécialisés, Art. D311-5, Art. D311-6, Art. D311-7, Art. D311-8, Art. D311-9, Art. D311-10, Sct. Paraphraphe 2 Exclusion des établissements de spectacles cinématographiques non spécialisés, Art. D311-11, Art. D311-12, Sct. Chapitre II : Droits des créanciers privilégiés de la production cinématographique, Art. D312-1, Sct. Chapitre III : Aides à la production des œuvres cinématographiques intéressant l'outre-mer, Art. , Sct. Titre II : AIDES DES COLLECTIVITÉS TERRITORIALES, Sct. Chapitre unique : Subventions aux exploitants d'établissements de spectacles cinématographiques, Art. R321-1, Sct. Titre III : INCITATIONS FISCALES, Sct. Chapitre Ier : Crédits d'impôt, Sct. Section 1 : Crédit d'impôt pour dépenses de production déléguée d'œuvres cinématographiques ou audiovisuelles, Sct. Sous-section 1 : Œuvres cinématographiques ou audiovisuelles éligibles, Sct. Paraphraphe 1 Conditions relatives à l'entreprise de production, Art. D331-1, Sct. Paraphraphe 2 Conditions relatives aux modalités de création, Art. D331-2, Art. D331-3, Art. D331-4, Art. D331-5, Sct. Sous-section 2 : Délivrance des agréments, Sct. Paraphraphe 1 Comité d'experts, Art. D331-6, Art. A331-7, Art. A331-8, Art. A331-9, Sct. Paraphraphe 2 Agrément provisoire, Art. D331-10, Art. D331-11, Art. D331-12, Sct. Paraphraphe 3 Agrément définitif, Art. D331-13, Art. D331-14, Art. D331-15, Art. D331-16, Sct. Paraphraphe 4 Dispositions relatives aux œuvres cinématographiques ou audiovisuelles difficiles et à petit budget, Art. D331-17, Sct. Sous-section 3 : Dépenses de production éligibles, Art. D331-18, Sct. Section 2 : Crédit d'impôt pour dépenses de création de jeux vidéo, Sct. Sous-section 1 : Jeux vidéo éligibles, Sct. Paraphraphe 1 Conditions relatives à l'entreprise de jeux vidéo et aux jeux vidéo, Art. D331-19, Art. D331-20, Art. D331-21, Sct. Paraphraphe 2 Conditions relatives aux modalités de création, Art. D331-22, Art. D331-23, Art. D331-24, Art. D331-25, Sct. Sous-section 2 : Délivrance des agréments, Sct. Paraphraphe 1 Comité d'experts, Art. D331-26, Art. A331-27, Art. A331-28, Art. A331-29, Sct. Paraphraphe 2 Agrément provisoire, Art. D331-30, Art. D331-31, Art. D331-32, Sct. Paraphraphe 3 Agrément définitif, Art. D331-33, Art. D331-34, Art. D331-35, Art. D331-36, Sct. Sous-section 3 : Dépenses de création éligibles, Art. D331-37, Sct. Section 3 : Crédit d'impôt pour dépenses de production exécutive d'œuvres cinématographiques ou audiovisuelles étrangères, Sct. Sous-section 1 : Œuvres cinématographiques ou audiovisuelles éligibles, Sct. Paraphraphe 1 Conditions relatives aux entreprises de production et aux œuvres cinématographiques ou audiovisuelles, Art. D331-38, Art. D331-39, Sct. Paraphraphe 2 Conditions relatives aux modalités de création, Art. D331-40, Art. D331-41, Sct. Sous-Paragraphe 1 : Barème de points des œuvres appartenant au genre de la fiction, Art. D331-42, Art. D331-43, Art. D331-44, Art. D331-45, Art. D331-46, Sct. Sous-Paragraphe 2 : Barème de points des œuvres appartenant au genre de l'animation, Art. D331-47, Art. D331-48, Art. D331-49, Art. D331-50, Art. D331-51, Sct. Sous-section 2 : Délivrance des agréments, Sct. Paraphraphe 1 Comité d'experts, Art. D331-52, Art. A331-53, Art. A331-54, Art. A331-55, Art. A331-56, Sct. Paraphraphe 2 Agrément provisoire, Art. D331-57, Art. D331-58, Art. D331-59, Sct. Paraphraphe 3 Agrément définitif, Art. D331-60, Art. D331-61, Art. D331-62, Sct. Paraphraphe 4 Dispositions diverses, Art. D331-63, Sct. Sous-section 3 : Dépenses de production éligibles, Art. D331-64, Sct. Chapitre II : Financement en capital d'œuvres cinématographiques ou audiovisuelles, Sct. Section 1 : Société de financement de l'industrie cinématographique et audiovisuelle, Art. D332-1, Sct. Section 2 : Agrément des œuvres, Art. D332-2, Art. D332-3, Art. D332-4, Art. D332-5, Art. D332-6, Sct. Chapitre III : Déductions fiscales et réductions d'impôts au titre des investissements outre-mer, Art. D333-1, Art. A333-2, Sct. Chapitre IV : Taxe sur la valeur ajoutée, Art. , Sct. Chapitre V : Contribution économique territoriale, Art. , Sct. Chapitre VI : Dispositions diverses, Sct. Section 1 : Prélèvement spécial sur les œuvres à caractère pornographique ou d'incitation à la violence, Art. D336-1, Sct. Section 2 : Taxe sur les ventes et locations de vidéogrammes, Art. D336-2, Sct. Livre IV : CONTRÔLES ET SANCTIONS, Sct. Titre Ier : PROCÉDURES DE CONTRÔLE, Sct. Chapitre Ier : Compétence des agents de contrôle, Art. R411-1, Art. R411-2, Art. R411-3, Art. R411-4, Art. R411-5, Sct. Chapitre II : Prérogatives et moyens d'intervention, Art. R412-1, Art. R412-2, Art. R412-3, Sct. Chapitre III : Echanges d'informations, Art. , Sct. Chapitre IV : Constatation des manquements et des infractions, Art. R414-1, Art. R414-2, Sct. Chapitre V : Secret professionnel, Art. , Sct. Titre II : SANCTIONS ADMINISTRATIVES, Sct. Chapitre Ier : Champ d'application, Art. R421-1, Sct. Chapitre II : Nature des sanctions administratives, Art. , Sct. Chapitre III : Décisions de sanction, Sct. Section 1 : Commission du contrôle de la réglementation, Art. R423-1, Art. R423-2, Art. R423-3, Art. R423-4, Art. R423-5, Art. R423-6, Art. R423-7, Art. R423-8, Sct. Section 2 : Procédure de sanction, Art. R423-9, Art. R423-10, Art. R423-11, Art. R423-12, Art. R423-13, Art. R423-14, Art. R423-15, Sct. Section 3 : Sanction, voie de recours et publication, Art. R423-16, Art. R423-17, Art. R423-18, Sct. Chapitre IV : Dispositions diverses, Art. , Sct. Titre III : DISPOSITIONS PÉNALES, Sct. Chapitre Ier : Dispositions générales, Art. , Sct. Chapitre II : Infractions aux dispositions relatives au visa d'exploitation cinématographique, Sct. Section 1 : Infractions aux obligations d'information du public concernant les interdictions aux mineurs, Art. R432-1, Art. R432-2, Sct. Section 2 : Infractions aux obligations de contrôle de l'accès des mineurs aux salles de spectacles cinématographiques, Art. R432-3, Art. R432-4, Sct. Chapitre III : Infractions concernant les recettes d'exploitation cinématographique et vidéographique, Art. , Sct. Titre IV : ACTIONS EN JUSTICE, Art. , Sct. Livre V : DISPOSITIONS RELATIVES À L'OUTRE-MER, Art. , Art.
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Article D331-36 AUTONOME VIGUEUR, en vigueur depuis le 12/07/2014 (Code du cinéma et de l'image animée)