Inspection
Manufacturers, importers and intracommunity purchasers are required to pay a flat-rate contribution if they bring a copying device onto the market in Belgium. This contribution forms part of the compensatory remuneration for making copies from protected work.
Reprobel monitors the whole process so that errors and omissions are kept to a minimum. This inspection is required by law. If Reprobel takes a lax approach, it may be reprimanded by the Minister or the right-holding authors and publishers. In the meantime, manufacturers, importers and intracommunity purchasers themselves have every reason to cooperate as promptly and correctly as possible. In this way, unfair competition is prevented and no one experiences unpleasant surprises due to outstanding payment of remunerations (which can often no longer be passed on to the end user).
Reprobel processes and verifies the information sheets and the monthly declaration forms of the equipment levy payers. In the case of doubt or ambiguity, the staff of Reprobel will contact the party liable to pay contributions. Likewise, the employees of Reprobel are always prepared to provide information if you have a question, as a party liable to pay contributions about your declaration, about categories, rates or VAT.
The applications for reimbursement (in the case of export) are also carefully examined. Fill in the forms accurately and completely and ensure that all required attachments are enclosed. What should you pay particular attention to? If you are regarded as an equipment levy payer, then you must state on the invoices for your clients the amount of the remuneration. That must correspond to the established rate.
Also: if you are considered a dealer or retail merchant, you may reject invoices on which the amount of the remuneration according to the established rate is not listed.
Disputes
If Reprobel asks you for additional information, you must reply. In some cases, Reprobel will be forced to go further. Thus, Reprobel may make an appointment to have on-site verification carried out by external accountants. Reprobel always strives to reach an amicable settlement for disagreements and disputes. If this is not possible, Reprobel will take legal action. Important note: if you fail to pay the remuneration owed, you can incur heavy penalties: a jail term of from 8 days to 2 years or fines of 250 euros to 125,000 euros.
In the case of fraud, the the federal government service for Finance and the Inspection Department of Economic Affairs can be involved.
