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Refund of Recupel contributions

10.1   In what cases are you entitled to the refund of Recupel contributions? (510000)

You can obtain a refund of Recupel contributions in the event of export, use for assembly, sale with foreign VAT or for defects, provided refund conditions are complied with and the refund is requested in a timely manner. The member has the option to submit a request for a refund on their quarterly (or monthly) declaration. Recupel shall prepare a credit note as soon as an amount of 500 euros is reached. If the amount is not reached, a credit note will be sent out at the end of the calendar year for the total amount. Any request for a refund may be subject to an audit. Refunds are not possible for appliances with an administrative contribution!

10.2   Refund in the event of theft (510001)

In the event of theft of evidence
If a contribution was paid on the stolen product a refund is possible
On imported products that were not yet declared there is no loss of contribution (refund unnecessary)

For appliances that were bought on the Belgian market a contribution was paid to the supplier leading to the right to a refund.
At the time of auditing and on the basis of an official document from the insurance company or a record it can be shown that the contribution on these appliances could not be charged and that a refund was requested for the stolen goods.

As regards imported products for which the rules of the new tto are applied (declaration of marketing in Belgium), no declaration was made and consequently no contribution paid so far.
At the time of auditing and on the basis of an official document from the insurance company or a record it can be shown that these appliances could not have been marketed by the member.

10.3   Who can claim a refund of the Recupel contributions and in under what circumstances? (510100)

Only if a Recupel contribution was paid for appliances to Recupel or to a Belgian supplier will you be entitled to a refund of the Recupel contributions. You do have to conclude an entry agreement, even if you are not necessarily an importer or manufacturer of EEE. The member has the option to submit a request for a refund on their quarterly (or monthly) declaration. Recupel shall prepare a credit note as soon as an amount of 500 euros is reached. If the amount is not reached, a credit note will be sent out at the end of the calendar year for the total amount. Any request for a refund may be subject to an audit. Refunds are not possible for appliances with an administrative contribution!

10.4   Export (511000)

The importer or manufacturer is entitled to a refund of the Recupel contributions he has paid, in his capacity of intermediary or end seller, to his supplier for the purchase of electrical or electronic appliances, which he (subsequently) has exported to natural persons or legal entities located abroad.

Their rights to a refund of the Recupel contribution is created at the time of export of the appliances.

The request for a refund of the Recupel contributions is typically made through your regular monthly or quarterly declarations.
You can, however, request it on 30 June of the specific year, for the previous calendar year (through the annual summary).

The member has the option to submit a request for a refund on his monthly (or quarterly) declaration. Recupel shall prepare a credit note as soon as an amount of 500 euros is reached. If the amount is not reached, a credit note will be sent out at the end of the calendar year for the total amount. Any request for a refund may be subject to an audit.

Refunds are not possible for appliances with an administration fee!

10.5   What is the meaning of export or exporting? (511100)

Export/Exporting is defined in the membership agreement.

It is referred to as a physical shipping of EEA outside of the Belgian territory insofar as this shipment qualifies as an intracommunity delivery or export, as defined in the VAT code.

Export is therefore a broader concept than the mere shipment of goods outside the EU.

10.6   Under what conditions am I entitled to the refund of the Recupel contribution in the event of export? (511200)

In order to be refunded the Recupel contribution, the Recupel contribution must have been paid either to a Belgian supplier or to Recupel after a declaration of the goods upon their marketing.

The Recupel contribution may not have been paid by the foreign buyer.

The producers/importer must be able to show satisfactorily that the goods were actually exported to a natural person or legal entity located abroad.
The following documents can be used to this end (non-exhaustive list):
-          transport documents,
-          export documents,
-          proof of recipient's liability for foreign VAT,
-          purchase invoice showing payment of the Recupel contribution,
-          sales invoice to the recipient in the country of customs clearance, possibly proof of payment abroad.

The member has the option to submit a request for a refund on their monthly (or quarterly) declaration. Recupel shall prepare a credit note as soon as an amount of 500 euros is reached. If the amount is not reached, a credit note will be sent out at the end of the calendar year for the the total amount. Any request for a refund may be subject to an audit.

Refunds are not possible for appliances with an administration

10.7   What to do by delivery to sea-going vessels? (511210)

The seller is entitled to a refund (and therefore does not have to charge the Recupel contribution) if, on the basis of export or customs documents, they can show that the goods are invoiced to a ship, located in the customs area, which is not considered to be Belgian territory and therefore does not require the Recupel contribution.

In the absence of these documents a Recupel contribution must be charged.

10.8   Does an intermediary have to pay Recupel contributions in the event of export? (511300)

When purchasing goods from a Belgian supplier, you will have to pay Recupel contributions to this supplier, even if you will export the goods.

Payment of the Recupel contributions is a necessary condition in order to be able to reclaim contributions from Recupel.

10.9   Can embassies and international organisations claim the refund of the Recupel contribution on the WEEE, which they have exported? (511400)

Yes, when embassies and international organisations export electrical or electronic goods, or (permanently) use them abroad for humanitarian purposes, they may be entitled to a refund of the Recupel contributions, if they submit the necessary supporting documents.

To this end, they do have to conclude an entry agreement. The member has the option to submit a request for a refund on their quarterly (or monthly) declaration. Recupel shall prepare a credit note as soon as an amount of 500 euros is reached. If the amount is not reached, a credit note will be sent out at the end of the calendar year for the total amount. Any request for a refund may be subject to an audit. Refunds are not possible for appliances with an administrative contribution!

10.10   Use for assembly (512000)

The manufacturer is entitled to the refund of the Recupel contributions he has paid to his supplier upon the purchase of electrical or electronic appliances used for purposes other than private use or comparable use in businesses (e.g., by assembling these in new products, or by processing them in some way in the manufacture of new products).

The right to refund of the Recycling contribution arises as soon as the manufacturer has used the (purchased) goods for other purposes than private use or comparable use in businesses.

If, however, the (purchased) goods form part of an assembly product, or were processed in the manufacturing of a new product, the right to refund of the Recycling contribution does not arise until the new product has been marketed.

The member has the option to submit a request for a refund on his monthly (or quarterly) declaration. Recupel shall prepare a credit note as soon as an amount of 500 euros is reached. If the amount is not reached, a credit note will be sent out at the end of the calendar year for the total amount. Any request for a refund may be subject to an audit.

Refunds are not possible for appliances with an administration fee!

10.11   What are the conditions for the refund of contributions in the event of use for other purposes than non-professional use or comparable use in businesses? (512100)

If the appliances form part of an assembly product, or if they are converted into a new product during manufacture, the right to refund exists.

This applies to both appliances for professional and non-professional use.

The right to refund of the Recupel contributions is only acquired when the product is marketed.

The member has the option to submit a request for a refund on their monthly (or quarterly) declaration. Recupel shall prepare a credit note as soon as an amount of 500 euros is reached. If the amount is not reached, a credit note will be sent out at the end of the calendar year for the total amount. Any request for a refund may be subject to an audit.

10.12   Sale with foreign VAT (513000)

The importer or manufacturer is entitled to the refund of the Recupel contributions he has paid to his supplier for the purchase of electrical or electronic appliances, which he subsequently, in his capacity as end seller, has sold to a consumer, resulting in foreign VAT being owed by the importer or manufacturer, without this sale, however, being exempted from Belgian VAT due to export (e.g., remote sales, delivery with installation or assembly).

The right to refund of the Recupel contribution arises at the time of the sale to the consumer.

The request for a refund of the Recupel contributions must be submitted at the latest on 30 June of the calendar year following the year in which the appliances were purchased or imported with payment of Recupel contributions.
You can, however, request the refund beforehand through the declaration relevant to the month in which you have sold the appliances with foreign VAT.

The member has the option to submit a request for a refund on his monthly (or quarterly) declaration. Recupel shall prepare a credit note as soon as an amount of 500 euros is reached. If the amount is not reached, a credit note will be sent out at the end of the calendar year for the total amount. Any request for a refund may be subject to an audit.

Refunds are not possible for appliances with an administration fee!

10.13   Defective goods (514000)

The importer or manufacturer is entitled to the refund of the Recupel contributions he has paid to a Recupel sector after the marketing of electrical or electronic appliances, which he have subsequently taken back due to a defect. However, this right to refund arises only if the following conditions are satisfied:

-          The co-contractor can prove satisfactorily to the managing body that the defective EEA are actually exported outside of Belgium (e.g., by means of export documents or transport documents); or

-          The co-contractor in Belgium ensures the destruction of the relevant EEA and is able to satisfactorily show a proof for this destruction (e.g., on the basis of a contract with a waste processor or by destruction of the defective EEA in agreement with VAT services).

The request for a refund of the Recupel contributions must be submitted at the latest on 30 June of the calendar year following the year in which the appliances were purchased or imported with payment of Recupel contributions. You can, however, already request the refund through the declaration relevant to the month in which you have sold the appliances with foreign VAT.

The member has the option to submit a request for a refund on his monthly (or quarterly) declaration. Recupel shall prepare a credit note as soon as an amount of 500 euros is reached. If the amount is not reached, a credit note will be sent out at the end of the calendar year for the total amount. Any request for a refund may be subject to an audit.

Refunds are not possible for appliances with an administration fee!

10.14   Warranty Appliances (515000)

Every appliance that you bring onto the Belgian market must be declared.
As importer/manufacturer you must declare both the old and the new (warranty) appliance to Recupel.

For the defective appliance that you take back under warranty, you can request a refund of the Recupel contributions on condition that:

  1. you can demonstrate sufficiently that the defective EEE has been effectively exported outside Belgium (e.g. by submitting Export documents or transport documents).
    OR
  2. you yourself, in Belgium, see to the destruction of the relevant EEE and are able to satisfactorily prove this destruction (e.g. based on a contract with a waste processor or by destruction of the defective EEE in agreement with VAT services). It goes without saying that for appliances disposed of in the 'Recupel box pallets' there are no grounds for a refund of the Recupel contribution.

Naturally, no Recupel contribution is payable by the client for the new appliance. You can thus draw up a zero value invoice.
We advise you to mention the wording ‘Recupel included’ on this zero value invoice, so that it remains clear that you are fulfilling your declaration obligation vis-à-vis Recupel.

10.15   Who refunds the Recupel contribution? (520000)

Both with respect to imported or manufactured goods, and with respect to goods purchased from a supplier, the Recupel contribution is refunded by Recupel.

10.16   How is the Recupel contribution refunded? (530000)

In order to claim the refund of the Recupel contributions, you are to conclude an entry agreement with Recupel.

In addition, you must also submit a request for refund through a declaration, in a timely manner (or at the latest through an annual summary). The member has the option to submit a request for a refund on their quarterly (or monthly) declaration. Recupel shall prepare a credit note as soon as an amount of 500 euros is reached. If the amount is not reached, a credit note will be sent out at the end of the calendar year for the total amount. Any request for a refund may be subject to an audit. Refunds are not possible for appliances with an administrative contribution!

10.17   Which amount of the Recupel contribution will be refunded to you? (540000)

You are entitled to the refund of the amount of the Recupel contribution that applies to the marketing of the same category of goods at the time the right to refund is created.

This rate can possibly differ from the rate that was paid at the time of purchase of these appliances. The member has the option to submit a request for a refund on their quarterly (or monthly) declaration. Recupel shall prepare a credit note as soon as an amount of 500 euros is reached. If the amount is not reached, a credit note will be sent out at the end of the calendar year for the total amount. Any request for a refund may be subject to an audit. Refunds are not possible for appliances with an administrative contribution!

10.18   Expiry of the right to refund (550000)

Unless explicitly agreed otherwise in writing by the Parties, the importer or manufacturer shall no longer be entitled to a refund of Recupel contributions, and shall be deemed no longer to be entitled to the refunded Recupel contributions, if:

  • Recupel has not received, at the latest by 30 June of each year, an annual summary related to the requests for refund of Recupel contributions for equipment purchased or imported with payment of Recupel contributions in the preceding calendar year;
  • the information and documents submitted by the importer or manufacturer
  • either are not sufficient to support the right to refund of the Recupel contributions; or
  • show other flaws or defects

a) of a nature to have/have had a direct or indirect effect, of any nature whatsoever, on the paid or yet to be paid Recupel contributions to Recupel or to a third party, or

(b) of a nature to have/have had a direct or indirect effect, of any kind whatsoever, on refunding of the Recupel contributions. Recupel and the importer or manufacturer in question, however, can agree otherwise.

Where applicable, Recupel shall be entitled to reclaim the Recupel contributions it refunded to the importer or manufacturer prior to the expiry of the right to refund (whether or not via net settlement).
The reclaimed Recupel contributions shall, without any notice of default, be increased with interest, equal to the legal interest rate, increased by 3%, to be calculated from the date of refund of said Recupel contributions to the importer or manufacturer.

Refunds are not possible for appliances with an administration fee!

10.19   Suspension of refund of Recupel contributions (560000)

Recupel is entitled to suspend the refund of Recupel contributions if:

  • the sum of Recupel contributions recovered by the importer or manufacturer over the last 12 months, increased by the amount of the Recupel contributions for which the refunds by the importer or manufacturer is requested in the last declaration, exceeds EUR 2,000, or if
  • they suspect that the request for refund of Recupel contributions is inaccurate and/or fraudulent.

Recupel shall, however, pay these Recupel contributions without delay to the importer or manufacturer as soon as it is demonstrated that the request for refund is legitimate and compliant with the general conditions.

Refunds are not possible for appliances with an administrative contribution!

10.20   Delivery to sea-going vessels (570000)

Delivery to see-going vessels
The seller is entitled to a refund (and therefore does not have to charge the Recupel contribution) if, on the basis of export or customs documents, they can show that the goods are invoiced to a ship, located in the customs area, which is not considered to be Belgian territory and therefore does not require the Recupel contribution.

In the absence of these documents a Recupel contribution must be charged.

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