The regulatory requirements for manufacturers and distributors of single-use plastic products reached a new level in 2026. After years of preparation, the focus is now on the operational processing of levy payments.
❓ Who exactly is considered a “manufacturer” in 2026?
It is not who produces the goods that counts, but who brings them to the German market for the first time. This applies to:
- Domestic producers and fillers.
- Importers who bring goods from abroad into Germany.
- Foreign online retailers who ship directly to German end consumers.
❓ Which products will cost me money in 2026?
The levy applies to, among other things:
- Food containers for immediate consumption (to-go).
- Bag and film packaging.
- Drink cups and containers (up to 3 liters).
- Lightweight plastic carrier bags.
- Wet wipes, balloons, and tobacco filters.
New from 2026: Fireworks are now also subject to the levy if they contain plastic.
❓ When is the deadline for reporting for 2025?
Mark May 15, 2026 in red on your calendar! The exact weight (in kilograms) of products sold in the previous year must be reported via the DIVID platform by this deadline.
❓What happens if the deadline is missed?
You may face fines, sales bans, and an official estimate of your tax liability.
Cost update: The tax rates will be reviewed for the first time at the end of 2026 and are expected to be adjusted for subsequent years.
❓Does this also apply to bioplastics?
Yes, bio-based or biodegradable plastics are also subject to tax.
❓What about coated cardboard?
As soon as plastic is included as a structural component (e.g., in coffee cups), the law applies.
❓Is there a threshold limit?
No. The obligation applies from the first gram.
❓Do I have to register each brand individually?
No. Registration is company-specific and is done via your tax number or VAT ID number on the DIVID platform.
❓ Are reusable systems exempt from the levy?
Yes. The law explicitly targets single-use plastics. Genuine reusable solutions are exempt from the levy and therefore save you money.
❓ Does the report have to be confirmed by an auditor?
For quantities of 100 kg or more (depending on the product category) or at the request of the Federal Environment Agency (UBA), the data must be checked by a registered expert or auditor in accordance with the law.
❓ What happens if my ELSTER certificate expires?
Without a valid organization certificate, you cannot log in to DIVID. Make sure your certificate is up to date so as not to jeopardize the reporting deadlines.
❓ Can I pass on the costs to my customers?
Yes. The law does not prohibit including the levy as part of the calculation in the product price and thus passing it on to customers.
Contact us for comprehensive advice on your compliance issues relating to electrical and electronic equipment, packaging, batteries, and PV panels.
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