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  the reported figures must be submitted to DPA-System with an auditor’s attestation OR a Management's Statement.

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

If the business has an annual turnover not exceeding DKK 1 million in electrical equipment subject to producer responsibility OR if it complies with two of the following three criteria in the last two calendar years:

  • A balance sheet total not exceeding DKK 4 million
  • A net turnover not exceeding DKK 8 million excl. VAT
  • An average number of full-time staff during the financial year not exceeding 12

the reported figures may be accompanied with a management's statement authenticating the reported quantities.

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.

Last edited: 25/06/2018

Further information:

Duty of attestation of reported marketed electronic equipment appears for equipment with end-users in both businesses and private households.

Guidance for electronic auditor's attestation

DPA-System  |  Vesterbrogade 6D,4.  |  DK-1620 København V  |  Tel: (+45) 3915 5161  |  EAN:5790002305924  |  info@dpa-system.dk  | CVR: 29028842