Supervision - Energy for Transport

The NEa conducts several types of supervisory activities:
 

Inspection

When conducting an inspection, the NEa verifies whether a company complies with the Energy for Transport legislation and regulations. Depending on the company’s activities, the inspection also focuses on aspects such as the registration of renewable energy deliveries, the obligation to register fuel deliveries or compliance with the annual obligation and the reduction obligation.

The scope of an inspection is determined by the size and complexity of the companies, as well as company’s role in the renewable energy supply chain. The scope of a biofuel producer will be different from the scope of a company registering renewable energy.
 

Further investigation of registered fuel deliveries

Each year, the Tax and Customs Administration provides the NEa with an overview of discrepancies between excise duty returns and the fuel delivery records in the Energy for Transport Registry (REV). This can prompt the NEa to visit companies and carry out a data audit. This audit is a check on the underlying data forming the basis for the registered fuel volumes. In some cases, the NEa will carry out a regular inspection at the same time as this visit.
 

Reinspection

If the NEa has identified a breach which a company is required to remedy within a reasonable timeframe, the NEa may carry out a reinspection. During a reinspection, the NEa will verify whether the identified deficiencies were put right in accordance with its instructions.
 

Project-based inspections

In the event the NEa identifies compliance issues at multiple companies or considers specific circumstances or information merit further investigation, it may wish to conduct a project-based inspection in relation to this with multiple companies or in several sectors.

Supervisory visits by the NEa are carried out according to these steps: 
 

Prior to a supervisory visit

Before a supervisory visit takes place, the NEa will usually contact the company to make an appointment for the inspection, confirmed by email. In this email the NEa will include the schedule for the inspection. The NEa will also request information from the company in advance, which will allow the inspection to run more smoothly.
 

During a supervisory visit

On the agreed date, the NEa will conduct an inspection which will essentially consist of the following:

• a brief explanation by the company of its business activities;
• an explanation of the purpose and design of the inspection;
• performance of the inspection in accordance with the inspection manual;
• a tour of the company as appropriate;
• conclusion with a summary of the key findings;
• agreements to remedy any deficiencies, when applicable.
   

The NEa will typically have a minimum of two inspectors conduct the on-site inspection. In some instances, the NEa will carry out an inspection together with other supervisory authorities.
 

After a supervisory visit

Following an inspection, the NEa will prepare an inspection letter setting out its findings and the agreements reached. In the event a company fails to abide by the agreements, the NEa is able to take enforcement measures to ensure compliance.

Companies are able to prepare for a supervisory visit by the NEa. The preparations you make will help the visit to run smoothly. 
 

What can you do to prepare?

1. Ensure the NEa can access any electronic records and that the relevant experts are present to provide explanations on these records.
2. Carefully read the schedule ahead of time so you are well prepared. Also ensure you provide the requested information in time.
3. On the day of the supervisory visit, please ensure you have the following documents and/or information available:
   • business records regarding amounts of energy registered and/or fuel deliveries registered;
   • business records including the mass balance, purchase and sales invoices, proofs of sustainability and, if relevant, double counting certificates;
   • design of the administrative organisation and internal controls, including operational procedures relevant to energy for transport.
      

During the supervisory visit it is also important the responsible members of staff are in attendance, or may at least be contacted to answer questions.

NEa inspectors are authorised to enter business premises regardless of whether the company in question has given permission.

You must give inspectors access to the business premises at all times. Inspectors may be accompanied by a designated person. Inspectors will typically announce their visit in advance, but they have no obligation to do so.

You may read more on the authority of inspectors in Section 5:15 of the General Administrative Law Act (Dutch).

Identification

NEa inspectors will carry an identity card issued by the supervisory authority, as referred to in Section 5:12 of the General Administrative Law Act (Dutch). Inspectors must show this identity card on request. Inspectors are not required to present additional identification.