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?
- 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
Exemption ?
PROFESSIONAL USE
Who is eligible ?
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.
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