Control of the contributions paid and sanctions

• The control of the constributions paid is done by the Directorate general Energy of the FPS Economy and based on data from the FPS Finance.  To optimise the comparison between the quantities put in consumption and the payments to APETRA, the customs services will deliver to the Directorate general Energy statements on a quarterly or 13 weeks basis, depending whether the company declares resp. on a monthly or weekly basis.

• Payment corrections due to this retroactive control or e.g. because of product being taken back by the supplier will be done by means of a revised payment confirmation.  
• The sanctions for not paying the APETRA fee or for incorrect or late payments are fixed in the law of 26 January 2006 and are quite harsh. (10X payment of the fee, loss of excise number, etc)