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Recital 9

(9) The collection bodies should not be responsible for verifying the accuracy of the content of the information submitted by entities, unless mandated to do so in accordance with the applicable Union legislative acts listed in the Annex to Regulation (EU) 2023/2859. Entities that submit information on a mandatory basis should be responsible for ensuring the accuracy of the information submitted pursuant to their legal obligations under the applicable Union legislative acts listed in that Annex or under national law.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-12 · Text as adopted (Official Journal); later amendments are not incorporated in this text.