BDO: New Deadlines and Thresholds for German Single-Use Plastic Act
Germany's Single-Use Plastics Fund Act (EWKFondsG) has seen its reporting deadlines extended and new quantity thresholds introduced. These changes aim to streamline compliance and align with broader EU circular economy goals.
BDO AG has outlined recent updates to Germany's Single-Use Plastics Fund Act (EWKFondsG), which aims to reduce the environmental impact of disposable plastic items. The law, effective since January 1, 2024, has introduced adjusted deadlines for reporting quantities of products placed on the market, partly due to delays with the official "DIVID" registration and reporting portal.
The EWKFondsG is part of a wider European effort to promote a circular economy, spurred by initiatives such as the EU Green Deal and the Single-Use Plastics Directive. The upcoming Packaging and Packaging Waste Regulation (PPWR) is expected to further strengthen the legal framework in this area.
New audit guidelines, issued by the German Environment Agency (UBA), apply to manufacturers that placed at least 100 kg of chargeable single-use plastic products on the market in reference year 2025. Companies dealing exclusively with deposit-bearing beverage bottles are exempt, and certain flexible film packaging is under specific scrutiny.
Furthermore, the UBA has implemented a weight threshold of 500 grams for specific product categories, including bags and food containers. Items exceeding this weight are no longer considered subject to the levy under EWKFondsG. This measure seeks to reduce the administrative burden on businesses by excluding larger logistical packaging and focusing on commonly discarded everyday items.