compliance teamCONAI declarations: annual, quarterly and monthly calendars
Step 1
Fix procedure and class
Step 2
Set data cut-offs
Step 3
Approve and file
Step 4
Relay invoices and retain proof
| Control | Evidence to retain |
|---|---|
| Scope | Entity, product, channel, stream and source |
| External action | Version, date, authorised filer and issued receipt |
| Maintenance | Source data, approval, invoice and next deadline |
Classes follow prior-year CAC
For ordinary declarations, each material can be exempt, annual, quarterly or monthly according to the prior-year contribution. A member may file more frequently than the minimum permitted class.
Different materials can use different classes. Simplified procedures use their own combined thresholds, so the calendar must record the procedure as well as the member.
Newly incorporated companies have a specific first-year rule
CONAI's 2026 guide requires a newly incorporated company that starts activity during the year to file quarterly for the relevant first-year months. The following year's class is estimated from the annualised monthly average.
Do not rewrite this as a rule for every existing foreign company that newly joins CONAI. Record incorporation and activity-start facts before issuing a calendar.
A filing is not complete without evidence
Retain the approved source file, submitted form, receipt, resulting invoice and proof of payment. The client remains the member and pays CONAI directly.
Corrections should preserve the original version and explain the difference. A domicilio or delegate can relay documents without becoming the CAC debtor.
Conclusion
Scope comes before a form. Connect the legal entity, product, sales channel and EPR stream to the rule that actually applies.
Evidence must remain traceable. Keep source data, versions, approvals, filings, receipts and every record issued by an external body.
Third-party decisions are never guaranteed. CONAI, public registers, collective systems and marketplaces control their own procedures, timing and decisions.