Remuneration
Reimbursement
EXPORT
Who is eligible?
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 private copying levy (Royal Decree of 18 October 2013).
Conditions
In order to obtain a reimbursement for the export of devices and media subject to the private copying levy, the following documents must be submitted:
- copy of the purchase invoices of the devices or media for which the reimbursement is claimed (including an indication of the private copying remuneration due) or any document proving that the amount of the remuneration due for those devices or media has been paid to the collective management organisation
- any information confirming that those devices or media were actually exported or delivered intra-EU from the Belgian territory (sales invoices + shipping documents).
- sworn statement regarding VAT liability
The right to a reimbursement exists only if the private copying remuneration has actually been paid. An indication of the payment of the private copying levy on an invoice is certainly useful, but Auvibel cvba/scrl will conduct further research to determine with certainty whether the levy was paid to Auvibel.
Code of Economic Law, Article XI.233, paragraph 1
Who is eligible?
Article XI.233, paragraph 1 of the Code of Economic Law provides for a reimbursement for the following categories:
- producers of sound and audiovisual work;
- broadcasting organisations ;
- 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
- the blind, people with limited vision, the deaf and hard of hearing, and recognised institutions established for the benefit of such persons*
- recognised educational institutions that use sound and audiovisual material for teaching or scientific purposes;
- recognised hospitals, prisons and institutions for youth welfare work
* Reimbursements for the fourth category shall be eligible only if they are submitted by an accredited institution established for the benefit of such persons.
Conditions
In order to obtain a reimbursement according Article XI.233, paragraph 1 of the Code of Economic Law, the following documents must be submitted :
- company statutes
- copy of the purchase invoices relating to the subject devices and media purchased by the institutions referred to above
- sworn statement regarding VAT liability
Requests for reimbursements are only admissible for amounts of at least EUR 10, by combining different invoices, if applicable. After a period of one year – counting from the issue date of an invoice relating to one or more devices or media for which a person referred to in Article XI. 233, paragraph 1 of the Code is entitled to reimbursement – requests for reimbursement relating to amounts of less than EUR 10 shall be admissible.
The right to a reimbursement only exists if the private copying remuneration has actually been paid. An indication of the payment of the private copying levy on an invoice is certainly useful, but Auvibel will carry out further research to determine with certainty whether the levy was paid to Auvibel.
Exemption ?
The above-mentioned categories of Article XI.233, paragraph 1, of the Code of Economic Law may also benefit from the exemption regime if the relevant terms and conditions are met.
PROFESSIONAL USE
Who is eligible ?
Professional users within the meaning of the Royal Decree of 18 October 2013, as amended by the Royal Decree of 11 December 2016, i.e. any natural or legal person registered in the Crossroads Bank for Enterprises (CBE) who uses the devices and/or media defined in Article 2 of the Royal Decree of 18 October 2013 exclusively for the exercise of his profession or commercial activity.
Professional use: any use that a professional user makes of a medium or device, provided that this use does not constitute a reproduction of works on any medium other than paper or similar medium, which is made for private purposes and is intended solely for that purpose.
Professional users may authorise liable parties, distributors, whether wholesalers or retailers, or a recognised professional organisation, insofar as they accept the mandate, to apply for reimbursement on their behalf.
Conditions
In order to obtain reimbursement of the private copying remuneration for professional use, the following documents must be submitted:
- the person concerned must submit a written request for reimbursement to Auvibel cvba/scrl. This request must come from a professional entity, i.e. a person with a company registration number. The application must be submitted within a reasonable period of time
- the person concerned must also provide a sworn statement attesting to the exclusively professional use of the media and devices concerned
- the applicant must take all necessary measures to ensure that the use of the devices and media concerned for making reproductions within his organisation is in accordance with the sworn statement, i. e. that they are used only for professional purposes
- a copy of the purchase invoices of the devices or media for which the reimbursement is claimed (including an indication of the private copying remuneration due) or any document confirming that the amount of the remuneration due for those devices or media has been paid to Auvibel
- the person concerned must also submit sworn statement regarding VAT liability
The right to a reimbursement exists only if the private copying remuneration has actually been paid. An indication of the payment of the private copying levy on an invoice is certainly useful, but is not enough. The parties liable for payment of the levy, distributors of media or devices, whether wholesalers or retailers, and professional users, shall communicate to Auvibel cvba/scrl, at its request, the information necessary for monitoring the reimbursement of the private copying remuneration.
Any incorrect or false declaration by the applicant for a reimbursement may be subject to administrative sanctions and criminal proceedings in accordance with Articles XI.293, XV.72 and XV.104 of the Code of Economic Law.
With the exception of the private copying exception established by law, any reproduction of protected works shall be subject to the exclusive rights regime. This implies the explicit and prior consent of all rightholders and the payment of their rights according to the current rates of the different collective management organisations concerned.