By Razvan Toma · Founder · Last checked 7 November 2026 · Sources linked below
Quick answer
A registered expert or a registered auditor, tax adviser or sworn accountant. § 10(1) VerpackDG: the declaration of completeness, due by 15 May for the previous calendar year, is checked and confirmed by a registered expert or by an auditor, tax adviser or sworn accountant registered under § 56(2). § 10(3): you file it electronically with ZSVR together with the audit reports, and the confirmation carries a qualified electronic signature. ZSVR can also ask for the system-participation confirmations and, if it sees signs of errors, further documents. See who must file one. 
VerpackDG § 10
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