Parties responsible for industrial packaging must inform government on the volume of packaging brought onto the Belgian market and on how they have obtained 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 members of VAL-I-PAC, an association which reports to the IVC / CIE on their behalf. Once a year, members must provide VAL-I-PAC with details of their single-use and reusable industrial packaging in order to enable VAL-I-PAC to fulfill the information obligations imposed by the IVC/ CIE.
To ensure smooth processing of data, members must ensure that VAL-I-PAC receives their final declaration forms by the last day of February at the latest.
Certification of this declaration must be obtained, on the basis of the values declared, as follows:
|Contribution and turnover amounts||Certification by|
|Contribution below 625 EUR and turnover below 2 Mio EUR||The company itself|
|Contribution below 625 EUR and turnover above 2 Mio EUR||The statutory auditor, external auditor or external accountant|
|Contribution below 2,500 EUR||The statutory auditor, external auditor or external accountant|
|Contribution above 2,500 EUR||The statutory auditor|
Final declarations must be certified by June 30 at the latest.
However, no annual audit is required. Certifications only need to be provided in the first year of membership, and then on a 1-3-6-9 basis i.e. a member who joins in 2007, must have an audit report in 2007, 2009, 2012, 2015 ...
This audit 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.