Who is liable to pay the remuneration?
Liable parties
In order to determine who is liable to pay the remuneration to Auvibel, we have established different categories:
As a manufacturer, you provide on Belgian national territory devices and blank media that are subject to the levy for private copying remuneration.
As an importer, you provide on Belgian national territory devices and blank media subject to the levy for private copying remuneration and coming from a country that is not a member of the European Union.
We distinguish between two categories of importers who are liable to pay the remuneration:
- Importers listed as wholesalers. Their main business activity is to provide media and devices to other distributors.
- Importers listed as retailers. Their main business activity is to provide media and devices to end-users.
As a remuneration payer, you belong to one of the two categories. There are separate rules for these two categories regarding declarations and payments. Auvibel will ultimately determine which category you belong to.
As an intra-EU purchaser, you provide on Belgian national territory devices and blank media subject to the levy for private copying remuneration and coming from a country that is a member of the European Union.
We distinguish between two categories of intra-EU purchasers who are liable to pay the remuneration:
- intra-EU purchasers listed as wholesalers. Their main business activity is to provide media and devices to other distributors.
- intra-EU purchasers listed as retailers. Their main business activity is to provide media and devices to end-users.
As a remuneration payer, you belong to one of the two categories. There are separate rules for these two categories regarding declarations and payments. Auvibel will ultimately determine which category you belong to.
The basic principles are broad enough to be generalised to Internet sites (online shops), also when they are established in countries abroad.The Belgian court has made the following pronouncement on this matter :”Anyone who offers products subject to the remuneration for private copying via a website and who thereby expressly targets Belgian customers, produces specific advertising, takes the initiative of and bears responsibility for importing those products into Belgium, which is also presented in the general conditions of sale thereof” See E-commerce.