Frequently asked questions on the remuneration for private copying


What VAT rate applies to the levy?

If the trader invoices the levy to a customer together with the goods, the VAT rate is 21%. When Auvibel invoices the levy to a liable party, the VAT rate is 6%.


Are the rates for the levy mentioned on our website inclusive or exclusive of VAT?

The rates for the levy on this site do not include VAT.


Is a reimbursement provided for companies that export?

Yes, for companies that export blank media or devices as part of their business or supply them within the EU from Belgium and for which they have paid the levy for private copying. These companies provide Auvibel with copies of purchase invoices, sales invoices and transport documents. Requests for reimbursements are only admissible for amounts of at least € 25, made up of different invoices, as the case may be.

Auvibel will make an investigation to determine with certainty whether the levy was paid to Auvibel. If the levy was not paid to Auvibel, it will not be reimbursed.


Are there reimbursements for professional use?

Yes, a reimbursement is possible, provided that the following conditions are met :

  1. The interested party must submit a written request to be refunded for professional use. This request must come from a professional entity, i.e. a person holding a company registration number or an equal ID nr. in Belgium or in another EU member state. This request must be submitted within a reasonable time frame ; 
  2. The interested party must also fill out a Declaration of Honour which states that the purchased reproduction media and devices subject to the Auvibel levy are clearly intended for other purposes than for private copying ; 
  3. The requestor must take all necessary measures to assure that the use of these installations, media and devices with a digital reproduction function within his organisation is conform to the Declaration of Honour, i.e. a use for other purposes than for private copying ; 
  4. The right to reimbursement only exists once the private copying remuneration has actually been paid. Mentioning the payment of the remuneration on the invoice is certainly useful, but insufficient within the framework of a reimbursement request ; 
  5. The requestor engages himself to permit Auvibel to proceed, at any date in time and a at simple request, to audits to verify the authenticity of the data in the reimbursement request and in the Declaration of Honour mentioned above. 

Every inaccurate or deceptive declaration from the claimant of a reimbursement will be subject to administrative sanctions and will be liable to criminal prosecution in accordance with articles XI.293, XV.72 and XV.104 of the Code of Economic Law. With the exclusion of the copying of protected works within the framework of the private copying exception defied by the law, every reproduction of protected works is subject to the regime of the exclusive rights, which implies the express prior authorization of all rights holders and the payment of their rights in accordance with the current rates.


Could the levy be reimbursed in other cases too?

A reimbursement is provided for other categories, in accordance with Article 57 of the Copyright Laws:

  • to the producers of sound and audiovisual works;
  • to the broadcasting organisations;
  • to those institutions officially recognised and subsidised by the government for the purpose of preserving sound or audiovisual material. The reimbursement is only provided for media designed to preserve sound and audiovisual material and to be listened to or viewed on site.
  • to the blind, those with poor eyesight, the deaf and hard-of-hearing, and to the recognised institutions established for the benefit of such persons;
  • to the recognised educational institutions which use sound and audiovisual material for didactic or scientific purposes;
  • to the recognised hospitals, prisons and institutions for youth welfare work.

Requests for reimbursements are only admissible for amounts of at least € 25, made up of different invoices, as the case may be.

Reimbursements for the 4th category are only admissible if they are claimed by an authorised person.

Auvibel will make an investigation to determine with certainty whether the levy was paid to Auvibel. If the levy was not paid to Auvibel, it will not be reimbursed. You must attach a declaration to your request. In this declaration you state that the blank media are destined for preserving sound and audiovisual material and to be listened to or viewed on site.


Are exemptions granted for the levy?

No, under no circumstances will exemptions be granted.


What is the penalty if the levy is not applied correctly?

The stipulations of Chapter XI of the law of 3 July 1969 concerning the introduction of legislation on Value Added Tax are applicable to infringements of the provisions of chapters IV to VI and to infringements of their implementing orders, whereby the term "tax" is replaced by "levy". (Art. 80 Law of 30 June 1994 concerning author's rights and neighbouring rights)

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