The packaging undertakings who have released packaging with a total mass of over 20 tonnes to Estonian market in a calendar year are required to organise auditing of their packaging data.
Packaging audits may be conducted by sworn auditors through auditing companies and are provided to the packaging undertakings who have entered into a contract with the recycling organisation as a limited assurance engagement.
The list of sworn auditors operating in Estonia can be found at
The auditor will inspect whether or not the company has a valid packaging contract, the internal recordkeeping method of the company, the packaging reports and invoices, and payment of the invoices.

The results of auditing of packaging data must be submitted by 31 July 2023.

Please do not hesitate to contact us if you have any further questions.