Stade d'intervention: Release of the game

At the release stage of the game

Why calculate the carbon footprint of a video game?

Since 1 March 2025, it has been compulsory to assess the carbon footprint of video games in order to receive support from the CNC, such as the video game support fund ("FAJV").

There are a number of tools available for carrying out a carbon footprint, including the Jyros tool developed specifically by and for the video games industry. However, using these tools effectively requires specific training and time.

How can I calculate the carbon footprint of my video game?

The first answers you need to provide to calculate the carbon footprint of your video game will seem relatively simple (such as the type of video game being developed or the hardware specifications required). 

However, calculating the carbon footprint of video games involves not only the games themselves, but also and above all the human and material resources used to develop them. The accuracy of the carbon footprint will therefore depend on your ability to provide many details about the life of your company (the journeys made and the mode of transport used, the purchase or hire of new or reconditioned IT equipment, etc.).

Entering this information amounts to carrying out a specific analysis of your company's accounts. The accuracy of the carbon footprint will therefore depend on the level of detail with which you identify and report the information within the tool.

Bigwhoop calculates the carbon footprint of your video game

Bigwhoop can calculate the carbon footprint of your video game and, more broadly, of your company's activities. As well as freeing up your time, we guarantee an independent and accurate analysis of the elements required to present a reliable carbon footprint that can be accepted by public authorities. 

We have analysis tools specific to the video games industry that have been tried and tested in particular to ensure fast and efficient accounting analysis of expenditure eligible for the video games tax credit ("CIJV"). 

Bonus Stage 1: The carbon footprint is not enough to apply to the Video Games Fund. You also need to write and present a summary document. BigWhoop can do this for you (find out more about writing an "FAJV" application). 

Bonus Stage 2: Applications to the CNC's video game fund require a 3-minute on-camera presentation of the game. These few minutes are a very short time to present your game. It is very important to maximise the effectiveness of this presentation. The agency can write your speech and record and edit the video (more about video creation).

Bonus Stage 3 : During your pre-production phase, we recommend that you produce a realistic market study in advance to help finance the production of the game (more about producing a realistic market research).

At the release stage of the game

How to obtain a final approval for the video game tax credit ("CIJV")?

Your development period is almost over and it is time to get your final approval for the video game tax credit (called "crédit d’impôt jeu vidéo" or "CIJV" in French). You will need to add up all the expenditure involved in producing your game and submit the final version to the CNC. But when you open the administrative document requesting final approval from the "CIJV"...surprise! You only have half the information requested!

It is likely that you have initiated this application just before the end of your provisional accreditation at the "CIJV". A race against time begins. You have to put all your other activities on hold to concentrate full time on the application for final approval. Doing so is recommended in order to avoid repaying your entire video game tax credit.

Anticipating your application for final approval

Just like the calculation of the video game tax credit (find out more about the calculation of the "CIJV"), the application for final approval will ask you to specify the geographical area of each expense (France, EU or non-EU) as well as its allocation (such as the salary of an engineer, a designer, a project manager, the invoice of a freelance developer, invoices for equipment, etc.). 

The identification of expenses eligible for the video game tax credit will normally have been carried out for each claim. However, it is now necessary to identify, in addition, the non-eligible expenses that have also contributed to the development of the game! Your accountant will be able to provide you with an overall summary of these different expenses. However, he will most probably be unable to provide you with the details requested by the CNC (geographical breakdown and exact content). It will therefore be up to you to allocate each expense to the right category!

BigWhoop takes care of your application for final approval for the video game tax credit

If your application for provisional approval is delayed, you will have to pay back your entire video game tax credit ("CIJV"). To avoid this disaster, we will complete the document for you. We anticipate the production phase of the file by sending you reminders about the upcoming deadline. The agency works in partnership with your chartered accountant to extract the necessary data for the production of your final approval file.

BigWhoop calculates and distributes the expenses in each category requested. All the expenditure adjustments are recorded in your accounting ledgers. This additional information makes it easier for your auditor - who is not your accountant - to validate and then produce a justification that allows you to freeze your development costs.

If you do not have a statutory auditor, we can put you in touch with several statutory auditors with whom we are used to working and with whom we have established a relationship of trust. Processing by our services generally makes it possible to greatly accelerate the validation of these auditors.

Bonus Stage : The breakdown of expenses incurred as part of the application for final approval to the "CIJV" can be used to apply for the balance of production aid from the CNC's video game support fund ("FAJV").

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