Auditor's declaration template is now complying with revised standard ISRS 4400
The template for Auditor's review is now updated in accordance with the international standard ISRS 4400 (Revised) about engagements to perform agreed-upon procedures. NB! Please note that unless the producer company has deferred financial year, both Management's Statement and Auditor's Declaration must be attested at 31. May at the latest.See guideline for digital attestation
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 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
It depends on your business’s turnover and size whether your auditor must audit the reporting of quantities or whether you only need a management’s statement. The following criteria for exemption apply:
- The business has an annual turnover not exceeding DKK 1 million excl. VAT in in-scope electrical equipment (batteries are not covered by this requirement)
- If the business, during the previous two years, complies with at least two of the following criteria:
- A balance sheet total not exceeding DKK 4 million
- A net turnover not exceeding DKK 8 million excl. VAT
- An average number of staff during the financial year not exceeding 12
In this case, the reported figures may be accompanied with a management’s statement authenticating the reported quantities. The management’s statement must also be filled in electronically on 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 submit a management’s statement informing when you expect the auditor’s attestation to be ready.
In this way you do not need to use your auditor twice, but just fill in the attestation when the ordinary annual accounts are audited
You give your auditor access to the electronic auditor’s attestation by filling in the auditor’s CVR number, name, and email under the menu ‘Attestations and statements’ – and then press send. 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. See also guidance below.
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.
So far, there is no requirement for auditor’s attestation of reporting of quantities for batteries
Read the guidance for auditor’s attestation and management’s statement
Read more about exemption from requirement for auditor’s attestation in this document
Read more about the purpose of the annual reporting. Annual reporting takes place in the period from 1 January – 31 March