AUDITING PACKAGING REPORTS

According to § 24¹ of the Packaging Act, any packaging undertaking that brings packaged goods on the market with a packaging weight of more than 20 tonnes per year has to organise the verification of their packaging report as limited assurance contracting within the meaning of the Auditors Activities Act.

For that:

• Find a suitable sworn auditor. nformation on all sworn auditors can be found on the website of the Estonian Auditors' Association. 
• Download the consolidated report on packaging quantities submitted to the TVO by logging in to the portal aruanded.tvo.ee
  
• It’s important to make a distinction between quantities of reusable packaging that have been taken out of circulation and single-use packaging. Even if you have declared these together in the packaging report, they must be distinguished in the packaging report being sent for auditing.
• If the audit reveals the need to make corrections in the packaging report, you must notify the TVO immediately thereof. It is important that the auditing decision is already on the correct report and that there is also a respective agreement with the TVO to add or reduce additional obligations.

• Audited packaging reports must to be submitted by August 1 of the following year, at the latest!

If necessary, download form for the packaging report and review the instructions for completion.