Auditors

Each year in the period from 1 January to 31 March producers and importers subject to producer responsibility must report quantities put on the market in the previous calendar year.

Auditor’s attestation

For quantities put on the market for private users reported figures must be submitted to DPA-System with an auditor’s attestation.

The attestation must now be carried out electronically by the auditor on the DPA-System website. The original standard established by The Danish Environmental Protection Agency and the Institute of State Authorized Public Accountants in Denmark (FSR) is incoorperated in the electronical attestation. Deadline for Auditor's attestation to DPA-System is 31 May unless the the producer/importer operates with an accounting year other than the calender year.

Management's statement

Alternatively, if turnover of equipment covered by producer responsibility does not exceed DKK 1 million, the producer may submit a management’s statement or annual accounts confirming the turnover value. In other words, auditor’s attestation is not required in this case.

The mangement's statement must also be filled out electronically on the DPA-System website after login.

Producers’/importers’ own responsibility

Producers or importers are responsible for ensuring that figures are attested by an auditor or accompanied by a management’s statement.