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  • General

    Thank you for visiting the UTZ Academy Online. On this page you will find all the information to guide you to create your credit account. 

    We recommend to go through the sections in the order they appear in.

    1. What is a credit account?

    2. When is a credit account needed?

    3. What to include in your credit account?

    4. Examples of credit accounts for cocoa

    5. Where to find help?

    • 1. What is a credit account?

      In mass balance, you need to keep an overview in your own administration indicating all purchases of UTZ certified products (inputs) and sales of UTZ certified products (outputs). In case you sell non-pure UTZ certified products (e.g. chocolate), a credit account must be kept. 

      During the audit the credit account will be checked by the certification body to prove that the UTZ certified outputs do not exceed the UTZ certified inputs, in line with the mass balance traceability level rules (see product specific annex of the Chain of Custody Standard).

      Please watch the video hereunder for an explanation of the credit accountThe corresponding control points can be found in the Chain of Custody Standard (Control points 19 and 20).



      • 2. When is a credit account needed?

        The table below explains in what format the annual overview needs to be kept and whether a credit account is necessary.



        NB: The purchases/conversions/sales of UTZ certified pure products must be reflected in the traceability system in the Good Inside Portal (GIP). 
        The following pure products are available in the traceability system:

        For guidance on how to use the traceability system in GIP, please consult this e-course.

        • 3. What to include in your credit account?

          The credit account must include:
          • balance remaining from the previous year;
          • volume of UTZ product purchased;
          • pure product content (% and/or kg or MT) in UTZ product purchased;
          • quantity of UTZ product sold;
          • pure product content in UTZ product sold (% and/or kg or MT);
          • «recipe» (volume of UTZ product used per unit of UTZ product sold).

          To facilitate verification, the credit account can also include:
          • purchase/delivery dates, sales dates;
          • shipment references (order number, invoice number, etc.);
          • GIP transaction IDs corresponding to each purchase of pure UTZ certified product;
          • GIP unique traceability number corresponding to product traced;
          • conversion rates.
          • 5. Examples of credit accounts for cocoa

            It is important that your credit account clearly reflects the UTZ certified inputs and outputs, and takes into account the conversion rates and mass balance rules.

            UTZ does not offer a standard credit account template. Each company can keep their own credit account (for example an excel sheet or an export from your ERP system).

            In the excel sheet hereunder you will find 3 examples of credit accounts (one on each tab) reflecting 3 different situations:

            1. Manufacturer

            2. Grinder - Processor

            3. Manufacturer purchasing only chocolate

            You can use these examples as a reference when setting up your own credit account.

          • 6. Where to find help?

            If you have remaining questions on this topic and how it applies to your company's specific case, please contact us via the following channels:

            email: membersupport@utz.org
            phone (Cocoa/Hazelnut): +31 20 530 8097
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