The importer of equipment shall submit the verification document referred to in Article 3(2) of Commission Implementing Regulation (EU) 2016/879 Article 4, using the reporting tool made available pursuant to Article 1 of Implementing Regulation (EU) No 1191/2014 by 31 March every year for the preceding calendar year and indicate in the tool the auditor's findings about the level of accuracy of the relevant documentation and declarations.