If the RED BP Scheme Participant decides not to submit copies of accounting documents together with the raw material declaration in the RED BP system, it must complete and submit an application (application form) to the Operator by e-mail [email protected].

In such a case, after the end of the Mass Balance Period (calendar year), the Participant undertakes to:

• submit a report of factual observations prepared by an independent financial auditor on the declared but not submitted accounting documents;
• ensure that the report is prepared in accordance with the Assignment to independent auditors to perform the agreed-upon procedures (assignment to independent auditors) and the International Standard on Related Services (ISRS) 4400;
• upload the report to the RED BP system no later than 30 May of the following year (e.g. for 2025 – by 30 May 2026).
• the report must be signed with the auditor’s electronic signature.

Additional information for participants:

• Participants can download the document that needs to be submitted to the auditor for verification from the RED BP system, under the menu item “Independent auditors report”.
• After receiving the report signed by the auditor, it must also be uploaded to the RED BP system, under the menu item “Independent auditors report”.

If you have any questions, please contact customer support.