Foreign companies to register for plastic tax in Germany!

helmut.minor • 7. September 2024

envenance on compliance.

Since August 2024, foreign producers of single use plastics in Germany have to register with the Federal Environmental Agency (UBA). National German producers could already register prior to this month.


Starting in 2024, manufacturers of selected single-use plastic products are required to bear certain costs associated with the disposal and cleaning of public spaces, which were previously funded by the general public. In Germany, the Federal Environment Agency (UBA) manages the Single-Use Plastic Fund (EWKFonds) for this purpose. Through the EWKFonds platform DIVID, the registered companies pay fees and special levies into the EWKFonds (see https://www.recht.bund.de/bgbl/1/2023/124/VO.html)


The registration can only be done electronically on the DIVID platform and cannot be delegated to third parties.

It is possible to submit a request in order to determine whether a product qualifies as a single-use plastic and therefore falls under the new regulations for contributions to the Single-Use Plastic Fund. This “Einordnungsantrag” helps provide clarity on the legal framework.


Starting in 2025, producers are required to report to the Federal Environment Agency (UBA) by the 15th of May each year the single-use plastic products they placed on the market in the previous calendar year. This reporting must be done electronically via the EWKFonds platform DIVID, in accordance with Annex 1, as per Sections 2 and 3 of the EWKFonds Act (EWKFondsG).


If you need assistance with the registration and reporting, contact us!


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