Refund of the private copying remuneration is possible in three cases:
- Categories provided for in art. XI.233 WER
- Professional use
Documents for requesting a refund can be found at the bottom of this page.
For companies who, in the course of their activity, export unused devices or media or deliver them intra-EU from the national territory and for which they have already paid the remuneration (Royal Decree of 18 October 2013).
For a refund for export of subject devices and carriers, the following documents must be submitted:
- A copy of the purchase invoices of the devices or media for which the refund is claimed (including indication of the private copying renumeration due) or any document from which it can be derived that the amount of the renumeration due for those devices or media has been paid to the management company.
- Any information enabling it to be established that those devices or media were actually exported or delivered intra-EU from the national territory (sales invoices + transport documents).
- A declaration of honour regarding VAT liability;
It speaks for itself that reimbursement is only possible if the private copying renumeration was actually paid. Stating the payment of the private copying renumeration on an invoice is certainly useful, but Auvibel makes further enquiries to determine with certainty whether the renumeration was paid to Auvibel.
2. CATEGORIES PROVIDED FOR IN ART. XI.233, FIRST PARAGRAPH Economic Law Code
Article XI.233, first paragraph, of the Economic Code provides for reimbursement for the following categories:
- producers of sound and audiovisual works;
- broadcasting organisations;
- institutions who are officially recognised and subsidised by the government for the purpose of preserving sound or audiovisual material. The reimbursement is only reimbursed for the media that are intended to preserve sound and audiovisual material and to be listened to or viewed on site;
- the blind, visually impaired, deaf and hard of hearing, as well as to recognised institutions, established for the benefit of these persons;*
- recognised educational institutions, who use sound and audiovisual material for didactic or scientific purposes
- recognised hospitals, prisons and youth care institutions.
* Reimbursements for the 4th category are admissible only if submitted by a recognised institution established for the benefit of those persons.
For a refund under Article XI.233, first paragraph, of the Economic Code, the following documents must be submitted:
- The company’s articles of association;
- A copy of the purchase invoices of the subject devices and carriers purchased by the above-mentioned institutions;
- A declaration on honour regarding VAT liability.
Please note: refund requests are only admissible if the amount involved is at least 10 euros, possibly by combining several invoices. After a period of one year – counting from the issue of an invoice who relates to one or more devices or media – refund requests involving amounts of less than 10 euros are admissible.
It speaks for itself that reimbursement is only possible if the private copying remuneration has actually been paid. Stating the payment of the private copy fee on an invoice is certainly useful, but Auvibel makes further enquiries to determine with certainty whether the fee was paid to Auvibel.
The categories listed above under the first paragraph of Article XI.233 of the Economic Code may also benefit from the exemption regime if the requested conditions and modalities are met.
3. Professional use
An official description of professional use and professional users can be found in the Exemption section.
Professional users may authorise contributors, distributors, regardless of wholesaler or retailer, or a recognised professional organisation (if accepted), to apply for reimbursement on their behalf.
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
Monitoring and violation
Reimbursement is only possible if the private copying remuneration was actually paid. The mere mention of the payment of the private copying remuneration on an invoice is certainly useful, but it is not sufficient. The contributors, distributors of media or devices, regardless of wholesaler or retailer, as well as professional users, shall communicate to Auvibel, if requested, the data who are necessary to monitor the reimbursement of the private copying remuneration.
Any incorrect or false declaration by the applicant for a refund may be subject to administrative penalties and criminal prosecution in accordance with Articles XI.293, XV.72 and XV.104 of the Economic Code.
With the exception of copies subject to the scope of the private copying exception (established by law), any reproduction of protected works is subject to the regime of exclusive rights. This means that you need the explicit and prior consent of all rights holders and regulate the payment of their rights according to the current rates of the various management companies involved.