Parties responsible for household packaging, affiliated to Fost Plus, must provide the government with information on the volume of packaging brought onto the Belgian market and on how they have obtained the proof that their packaging has been recycled and recovered. Once a year, companies must submit this information to the IVC / CIE (Interregionale Verpakkingscommissie / Commission Interrégionale des Emballages).
Companies may become member of Fost Plus, an association which reports to the IVC / CIE on their behalf. Once a year, members must submit to Fost Plus details of the household packaging they have brought on the market in order to enable Fost Plus to fulfill the take-back and information obligations imposed by the Interregional Packaging Commission on their behalf.
To ensure smooth processing of this data, members must ensure that Fost Plus receives their final declaration forms by January 31 at the latest for paper declarations or February 28 at the latest for packbase declarations.
Final declarations must be certified using one of the procedures specified by Fost Plus by June 30 at the latest, when the amount declared exceeds 2,500 EUR.
However, no annual audit is required. Certification only needs to be provided in the first year of affiliation, and then on a 1-3-6-9 basis i.e. members affiliated in 2007 needs an audit report in 2007, 2009, 2012, 2015…
The special appointment consists of a limited review, based on samples and analytical procedures. The accounting and administrative organisation of the company, including the internal control procedures must also be reviewed by the auditor.