Article 8, Paragraph 5. · Commission Implementing Decision (EU) 2026/1425

Contents

5.Economic operators that process material that does not consist of polymers at both the input stage and the output stage, and calculate data in accordance with Article 6(3) shall comply with all of the following requirements:

(a)have a system for safekeeping and review of all evidence related to the calculations they make or rely on;

(b)have a functioning system to calculate attributed amounts in accordance with Article 6(3);

(c)keep all evidence necessary to demonstrate compliance with this Decision and with Directive (EU) 2019/904 for at least five years, or longer where it is required by the relevant Member State;

(d)accept responsibility for preparing any information related to the verification of the evidence referred to in point (c);

(e)be subject to an annual verification at facility-level performed by a verifier in accordance with paragraph 6 of this Article.

By way of derogation from the first subparagraph, point (e), the verification shall take place every three years for micro, small and medium-sized enterprises within the meaning of Commission Recommendation 2003/361/EC^note.