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System volume flow record audit guidelines

Section 26 (1) no. 28 of the VerpackG (Packaging Act) gives the Zentrale Stelle Verpackungsregister (Central Agency Packaging Register – ZSVR) the authority to develop audit guidelines for registered auditors and experts to follow. The audit guidelines require approval from the German Federal Cartel Office.

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.

System volume flow record audit guidelines

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:


•    Transitional provisions (Verpackungsgesetz vs. Verpackungsverordnung) are no longer accounted for.
•    The allocation of volumes to a reference year was specified (no. 10.3).
•    The eligibility of ash for the calculation of recycling rates was specified (no. 15.2.4).

The audit guidelines for the system volume flow record in German can be found here: