Introduction of "plastic tax" leads to new auditing requirements for companies

What is the purpose of the new regulations?

The Single-Use Plastic Fund Act implements the European Union's requirements under the Single-Use Plastic Directive, which aims to reduce the environmental impact of plastic products. Depending on the single-use plastic product, the manufacturers concerned will be charged with collection, cleaning, awareness-raising, data collection and transmission costs, as well as admin-istrative costs in the form of a special levy. The revenue will be used to finance the Single-Use Plastic Fund administered by the Federal Environment Agency. This fund finances the cleaning of parks, streets, and public spaces, as well as the disposal of waste caused by single-use plas-tics.

Which companies are affected?

The levy is imposed on domestic and foreign manufacturers of the single-use plastic products listed in Annex 1 to the EWKFondsG. "Manufacturers" are defined as natural or legal persons and partnerships with legal capacity who, as producers, fillers, sellers, or importers, commercially make disposable plastic products available on the German market for the first time. This defini-tion of manufacturer also includes those who are not based in Germany but commercially sell disposable plastic products in Germany by means of distance selling contracts.

Which products are affected exactly?

The single-use plastic products listed in Annex 1 to the EWKFondsG represent the material scope of the law. These are products that consist wholly or partly of plastic and are not intended to go through several product cycles during their lifetime. Specifically, these include food con-tainers, bags and film packaging, beverage containers with a filling volume of up to three liters, beverage cups ("to-go cups"), lightweight plastic carrier bags, wet wipes, balloons for non-industrial or non-commercial use, tobacco products with filters, and plastic-containing filters for tobacco products. Since January 1, 2026, the material scope of the EWKFondsG also includes fireworks.

What do affected companies have to do?

Affected companies must register on the "DIVID" platform set up by the Federal Environment Agency. In 2025, data on the total quantities placed on the market in 2024 had to be reported for the first time, which forms the basis for the new payment obligations to the Single-Use Plastic Fund. 

The quantity reports must be externally audited on the basis of a detailed catalog of require-ments in the relevant audit guidelines. The audit may only be carried out by experts or specially registered auditors, tax advisors, and certified public accountants. The audit requirement does not apply to disposable beverage packaging subject to deposit and to other affected products below a de minimis limit of 100 kg per year. 
After completing the audit, the auditor prepares an audit report, which is signed with a qualified electronic signature and submitted via the electronic portal of the Federal Environment Agency. Only once this electronic filing has been completed is the legal reporting obligation deemed to have been fulfilled. After the audit requirement was suspended in the first reference year 2024, the audit report for the reference year 2025 must be submitted on the DIVID platform by May 15, 2026, at the latest.

Failure to register and submit (audited) data will result in heavy fines and a sales ban.

Summary

The new regulations require both manufacturers and importers of single-use plastic products to take responsibility for the negative impact of plastic waste on the environment and to contribute to the costs of waste disposal in public spaces. Therefore, the Single-Use Plastics Fund Act introduces an annual reporting requirement for the quantities placed on the market. This infor-mation from obligated companies must be confirmed by May 15, 2026, by an independent audit in accordance with Sec. 11 of the EWKFondsG. We would be happy to assist you with this.