Expenditure allowed by the Federal Office of Communications under Article 7 paragraph 2 RTVA in its version of 26 September 2014 is not eligible as expenditure under the FiA.
The four-year investment period under Article 24b FiA begins on 1 January 2024 for companies providing television or on-demand services that are in existence when this Ordinance comes into force.
Companies required to register must do so within 90 days of this Ordinance coming into force.
The requirement for companies providing on-demand services to report paid on-demand viewings in accordance with Article 27 paragraph 1 applies to films distributed from 1 January 2024.