When are the requirements of ISCC PLUS System Document v1.1 mandatory from?

The requirements of ISCC PLUS System Document v1.1 are mandatory from 1 January 2027, meaning any audit conducted from this date onwards must follow the requirements of v1.1.

Scenario 1

In the scenario when a System User is audited in December 2026 and the certificate issuance occurs in January 2027 (with a maximum period of 60 days between audit and issuance of certificate):

• The System User can choose to be audited against the requirements of either PLUS System Document v3.4.2 or v1.1 during the certification audit in December 2026.

• Following the next audit, in either case, the System User shall be audited against the requirement of the System Document v1.1.

• Sustainability Declarations must follow the requirements of the certificate that is valid at the time of issuance. As long as the valid certificate was issued under v3.4.2, Sustainability Declarations must be prepared in accordance with the requirements of v3.4.2.

• The System User shall use Sustainability Declaration v4.0 template(s) (Excel or PDF) or ensure that the Sustainability Declaration template used contains all mandatory Sustainability Declaration v4.0 requirements.

• Once the new certificate issued under v1.1 becomes effective (e.g., from January 2028), all subsequently issued Sustainability Declarations must comply with the requirements of v1.1. The audit itself does not change the Sustainability Declaration requirements; the determining factor is the version of System Documents governing the valid certificate in force at the time the Sustainability Declarations is issued.

Scenario 2

If a System User is (re-)certified in December 2026 and the certificate is valid until December 2027:

• The System User can choose to be audited against the requirements of either System Document v3.4.2 or v1.1.

• If the System User applies the requirements of System Document v3.4.2 until the next recertification in December 2027:

  • The System User shall use Sustainability Declaration v4.0 template(s) (Excel or PDF) or ensure that the Sustainability Declaration template used contains all mandatory SD v4.0 requirements.

  • The "similar-in-nature" criterion does not apply,

  • “Extent of input compensation” does not need to be provided.

  • The following shall be added into the “Additional Information” section of the Sustainability Declaration: “The issuer of this Sustainability Declaration is currently certified based on the System Documents v3.4.2”.

  • Information regarding “Reflection of Input Characteristics” must be declared.