Registration period for producers of single-use plastic ending

Content of the Act

The basic information of companies required to pay is to be notified to the German Environment Agency. Furthermore, the following transaction data for the previous year (first year: 2024) must be provided. These relate to single-use plastic products newly placed on the market or sold (broken down by type and weight in kilos). The products on which the tax is levied are listed in Schedule 1 of the Single-Use Plastic Fund Act (Einwegkunststofffondsgesetz – EWKFondsG). The following tax rates apply per kilo (in EUR):

• Food containers: 0.177
• Carrier bags and wrappers: 0.876
• Drinks containers without deposit: 0.181
• Drinks containers with deposit: 0.001
• Drinking cups: 1.236
• Light-weight plastic carrier bags: 3.801
• Wet wipes: 0.061
• Balloons: 4.340
• Tobacco products with filter and filters for tobacco products: 8.972.

The notification must be examined and confirmed by a registered expert (Section 3 Para. of the Packaging Act (Verpackungsgesetz – VerpackG)) or a registered public auditor, tax adviser or sworn auditor (Section 27 Para.2 VerpackG).

Waste management providers who are entitled of beneficiaries also have to register at the German Environment Agency. Besides basic information, information on the following costs incurred relating to single-use plastic services must be declared. Specifically, this refers to information on services that create: 

• collection costs
• cleaning costs
• awareness-raising costs and
• data collection and transmission costs.

When must registrations and notifications be submitted?

To meet their tax duties, producers must register on the DIVID portal of the German Environment Agency (DIVID – Single-Use Plastic Fund Platform) by 31 December 2024. Producers with an establishment in Germany may only register using a company Elster account. Only companies that are not established as defined by the Single-Use Plastic Fund Act may use an authorised representative to register. The same deadlines apply to the (public sector) waste management providers entitled to benefit from the fund.

The first notification is to be submitted to the German Environment Agency for the calendar year 2024 by 15 May 2025. A notification is to be submitted each year. Based on this, the German Environment Agency will issue a notice which is used as the basis for the producer as defined by the Single-Use Plastic Fund Act to pay the tax. The tax is payable one month from receiving the tax notice.

What happens if the tax obligations are not complied with?

If companies required to pay the tax don’t register, the Single-Use Plastic Fund Act lays down a fine of up to EUR 100,000. Furthermore, producers will not be allowed to place new plastic products on the market or sell them.

If entitled beneficiaries don’t submit their notification in time, payouts from the Single-Use Plastic Fund will be ruled out.

What options are there if I am unsure whether I am affected?

In case of doubt, an application for designation can be submitted to the German Environment Agency for the following queries:

• Is producer status as defined by the Act fulfilled? 
• Is the product a single-use plastic product as defined by the Act?
• What type is the single-use plastic product?

Experience shows that it can take up to 12 months to receive binding answers on the applications.

Outlook and practical tips

In addition, from 1 January 2025 operators of electronic marketplaces and fulfilment service providers will also fall under the Act. They will only be allowed to sell, provide or transport single-use plastic products if the producers of these products are registered.

Companies should use the remaining month to identify any registration and notification duties they may have under the Single-Use Plastic Fund Act. Those affected have to register by 31 December 2024 using an Elster certificate on the DIVID portal. If there is a duty to make notifications, it should be ensured that the data on the type and weight of products to be notified can be provided. To do this, affected companies may need to modify their internal processes. The window of time for this is comparatively short. The period for notifications starts on 1 January 2024.

If there is any uncertainty whether you have a duty to register or submit notifications, a binding application can be made to the German Environment Agency. But receiving an answer this year is most probably no longer possible. Therefore, affected companies should still register to avoid the high monetary and non-monetary penalties. 

Waste management providers who are entitled beneficiaries should also ensure that their data includes all the information necessary to receive reimbursements from the Single-Use Plastic Fund.

We will be glad to assist you with your impact analysis, applications, registration and notifications to the German Environment Agency.