Recycler Audit

Audit of Organizations Managing Packaging and Packaging Waste

A recycler audit is a mandatory annual audit that every business conducting recycling or packaging waste recovery processes other than recycling must undergo. It applies to organizations issuing DPO, DPR, EDPO, and EDPR documents and also holding a permit to process waste exceeding 400 tons per year.

The scope of the audit includes verifying the accuracy of the data contained in the DPO, DPR, EDPO, and EDPR documents. In addition, the audited organization is required to provide waste records and financial documents.

The Ministerial Regulation requires the auditor to prepare a written report based on the collected documents and evidence. Additionally, the auditor must submit the original report and accompanying documentation to the business and a certified copy to the Voivodeship Marshal and the Voivodeship Inspector for Environmental Protection responsible for the business's location.

The entrepreneur is obligated to retain audit documentation, along with the audit report, for 5 years from the end of the calendar year to which the audit relates.

Legal basis:

• Chapter 9 of the Packaging and Packaging Waste Management Act (Journal of Laws of 2013, item 888) and
• Regulation of the Minister of the Environment of December 21, 2015, specifying the detailed scope and procedure for conducting the annual external audit of entrepreneurs issuing DPO, DPR, EDPO, or EDPR documents.

Audit of organizations processing or recovering waste electrical and electronic equipment

The audit specification, defined in the provisions of the following legal acts, applies to organizations involved in the collection, processing, recycling, and recovery and disposal processes other than recycling.

The audit scope includes verification of, among other things, the following: Documentation:
• containing decisions and permits regarding waste management
• waste records
• regarding the management of waste equipment and waste generated from waste equipment

The Minister's Regulation requires the auditor to prepare a written report based on the collected documents and evidence. Additionally, the auditor should submit the original report to the Entrepreneur, along with the accompanying documentation, and a certified copy to the Voivodeship Marshal and the Voivodeship Inspector for Environmental Protection with jurisdiction over the Entrepreneur's place of business.

Legal basis:

Act of September 11, 2015, on Waste Electrical and Electronic Equipment

Regulation of the Minister of the Environment of April 25, 2019, on the annual external audit of the electrical and electronic equipment recovery organization and the processing plant