Do I need a packaging report audit?
Under the Estonian Packaging Act, companies placing more than 20 tonnes of packaging on the Estonian market during a calendar year must have their annual packaging report audited by a sworn auditor as a limited assurance engagement under the Auditing Activities Act.
When calculating the 20-tonne threshold, deposit packaging must also be included, even if it is reported separately to Eesti Pandipakend.
How do I complete the audit?
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Appoint a sworn auditor.
A list of licensed auditors is available from the Estonian Board of Auditors. - Download your annual packaging report from the TVO Client Portal (aruanne.tvo.ee).
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Prepare the report for the auditor.
Reusable packaging that has permanently left circulation must be reported separately from single-use packaging. If these quantities were reported together during the year, they should be separated for the audit. -
Inform TVO immediately if corrections are required.
If the auditor identifies errors, please notify TVO before the audit is finalised so that the packaging report can be corrected. The audit opinion should always be based on the final, accurate report. -
Submit the audit report to TVO by 1 August of the following year.
You can upload it via the TVO Client Portal or send it by e-mail to info@tvo.ee.
Important deadlines
| Deadline | Action |
| 1 August | Submit the audited packaging report to TVO. |
| 1 September | TVO submits the audit information to the Estonian Packaging Register (PAKIS). |
To ensure sufficient processing time, TVO asks clients to submit their audit reports no later than 1 August.
Audit exemption
If your packaging report receives an unmodified (positive) audit opinion, your company is exempt from the audit requirement for the following three calendar years, unless the legal conditions change.
Need assistance?
If you have any questions about the audit process, our specialists are happy to help.
E-mail: info@tvo.ee
Phone: +372 681 1481
