Auditors

Annual reporting

Every year in the period 1 January to 31 March those registered under the producer responsibility system must enter quantities, i.e. how many kilograms of in-scope electronic products you have placed on the market in the previous calendar year.

When the reporting period ends on 31 March and no later than 31 May the management of the business must confirm that the report is accurate.

Auditor’s attestation or management’s statement

If your company places electrical and electronic equipment on the market with an annual turnover exceeding DKK 1 million, your auditor must review the quantity report.

You may submit a management statement instead if the following conditions are met at the time of reporting:

• If the company places electrical and electronic products on the Danish market with an annual turnover of no more than DKK 1 million excluding VAT

AND

• If, during the past two calendar years, the company has not exceeded more than one of the thresholds listed below (these relate to the entire company and its total turnover):
  • An annual balance sheet total of DKK 7 million
  • Annual net turnover of DKK 14 million excluding VAT
  • An average annual number of employees of no more than 10

The management’s statement must also be filled in and signed electronically on your registration through the DPA website.

Non-exempted businesses? Invite auditor

The auditor’s attestation must be submitted no later than 31 May if your accounting year is the same as the calendar year. If you operate with an accounting year other than the calendar year, you must no later than 31 May state the date of the end of the accounting year in the current year. The postponed auditor’s attestation must be prepared electronically no later than five months after the end of the accounting year.

In this way you do not need to call in your auditor twice,  just fill in the date for when you normally close your accounting year.

You give your auditor access to the electronic auditor’s attestation by filling in the auditor’s CVR or VAT number, name, and email  by the menu ‘Create and request auditor” – and then press “Request auditor”. When the auditor has accepted the job digitally, an access is established with a digital attestation based on the data reported to the producer register.

Why authentication of quantities?

The purpose is to secure the accuracy and thereby the quality of reported data. Credibility is important since reported data form the basis for calculation and distribution of various costs and revenues among the producers. This distribution must be precise and fair to avoid distortion of competition among producers subject to producer responsibility. In addition, the EU Commission gets the reported data and uses them to establish whether the environmental objectives are met.