The Verpackungsgesetz (Packaging Act) calls for audits and/or confirmations by auditors and experts at various junctures. To ensure that audits and confirmations are conducted in a uniform manner and to achieve a uniform standard between different auditor and expert groups, the ZSVR developed audit guidelines for these activities. The audit guidelines have been approved by the German Federal Cartel Office.
The system volume flow record audit guidelines have been updated. They must be followed by registered experts when auditing systems' compliance with their record-keeping obligations, which must be submitted in writing to the ZSVR by 1 June of the calendar year following the reference year. The key updates to the content are:
- incorporation of the facility audit report to assess facility suitability (6.5.3);
- quota for other composite packaging (10.12.6 paragraph 3);
- volume transfers between systems (14);
- sample questionnaire to prepare a facility certificate (appendix 4).
- 'System volume flow record audit guidelines’ for auditing systems' compliance with record-keeping duties in relation to volume flow records pursuant to section 17 (2) VerpackG (last updated: 21 January 2019)
(The audit guidelines for the system volume flow record are only available in German.)
The declaration of completeness audit guidelines have been updated for the 2019 reference year. These are to be followed when auditing declarations of completeness that need to be filed with the ZSVR by 15 May 2020. The key updates to the content are:
- repeal of the provisions for the 2018 reference year under the Verpackungsverordnung (Packaging Ordinance);
- description of the threshold for 'reasonable assurance' (A 2.5/glossary);
- data reconciliation by registration number (B.1 and B.9);
- clarification on sector-specific solution volumes and delineation of non-binding arrangements in relation to a system participation agreement (B.2);
- highlighting the appendixes to be attached to the audit report (C 2.2);
- description of subsequently participating volumes (C 2.2.19/glossary).
- 'Declaration of completeness audit guidelines' for the 2019 reference year (last updated: 15 April 2020)
- 'Declaration of completeness audit guidelines' for the 2018 reference year for auditing and confirming declarations of completeness pursuant to section 11 VerpackG (last updated: 1 January 2019 with amendments dated 26 February 2019)
(The declaration of completeness audit guidelines are only available in German.)
Pursuant to section 11 (3) VerpackG, the ZSVR has published standard operating procedures on the electronic filing procedure in the form of the 'declaration of completeness technical guidelines'. These guidelines require the use of certain electronic forms and input screens as well as access to the ZSVR's database (LUCID). The requirements set forth in these guidelines must be complied with when making filings. The 'declaration of completeness technical guidelines' can be found here.
- 'Sector-specific solutions audit guidelines' to audit compliance with record-keeping duties in relation to notification as a sector-specific solution pursuant to section 8 (1) and to audit volume flow records pursuant to section 17 (2) VerpackG
(last updated: 1 January 2019)
These audit guidelines represent the foundation for the audits conducted by auditors/experts registered in the LUCID Packaging Register. The ZSVR has the power to remove auditors/experts from the register of auditors for up to three years if an auditor/expert repeatedly and in gross breach of duty violates the audit guidelines (section 27 (4) VerpackG).
Under 'market share', you will find the 'audit guidelines for system auditors for reporting and confirming packaging subject to system participation pursuant to section 20 VerpackG'.