Since 2024, producers of certain single-use plastic products in Germany have paid a levy into the Single-Use Plastics Fund (Einwegkunststofffonds). The legal basis is the Single-Use Plastics Fund Act (Einwegkunststofffondsgesetz, EWKFondsG), Germany's implementation of the extended producer responsibility rules in Article 8 of the EU Single-Use Plastics Directive (EU) 2019/904 Federal Law Gazette 2023 I No. 124. Municipalities use the money to clean streets and parks and to dispose of littered single-use plastics.
For packaging teams, the law is easy to overlook. It runs completely separately from packaging law, with its own register (DIVID rather than LUCID), its own deadlines and its own authority. Anyone placing food packaging, beverage cups or film wrappers on the German market therefore usually has two sets of registration and reporting obligations running in parallel.
This article explains who has to pay, which products are covered, which levy rates apply and how registration and the annual report via DIVID work.
What the Single-Use Plastics Fund Act covers
The EWKFondsG has been in force since May 2023. The levy applies to quantities placed on the market from calendar year 2024 onwards, and the first payments were made in 2025 German Environment Ministry, FAQ on the Single-Use Plastics Fund Act.
The principle is simple:
- Producers register with the German Environment Agency (Umweltbundesamt, UBA) on the DIVID platform.
- Every year by 15 May, they report how many kilograms of the covered products they placed on the market in the previous year.
- The UBA issues a levy notice: reported mass multiplied by the levy rate.
- The fund pays the money out to municipalities and other eligible bodies.
Unlike packaging law, there are no dual systems and no competition on licence fees. The levy is set by law and goes straight into the fund.
Which products are covered
Only the products listed in Annex 1 of the Act are covered, provided they are made wholly or partly of plastic Annex 1 EWKFondsG:
- Food containers, for example for ready-to-eat or takeaway food
- Packets and wrappers containing food for immediate consumption
- Beverage containers up to 3 litres, including caps and lids (glass or metal containers with plastic caps are excluded)
- Cups for beverages, including caps and lids
- Lightweight plastic carrier bags with a wall thickness below 50 microns
- Wet wipes
- Balloons, except for industrial use
- Tobacco products with filters and filters
- Fireworks, newly added from 1 January 2026
For packaging teams, the first four categories matter most. The deciding question is whether a product falls into one of these categories. The mere fact that packaging contains plastic is not enough.
Many products are both packaging under German packaging law and a single-use plastic product under the EWKFondsG. A takeaway coffee cup therefore needs a LUCID registration plus system participation and a DIVID registration plus the levy. One does not replace the other.
Who counts as a producer
Under the Act, the producer is whoever first makes the products available on the German market on a commercial basis. This covers manufacturers, fillers, sellers and importers, including distance sellers Section 3 EWKFondsG. A company based abroad that sells directly to end users in Germany by distance selling is also a producer.
Producers without an establishment in Germany must appoint an authorised representative. The representative takes over most obligations, but not registration and the annual report: the foreign producer must handle both itself Section 10 EWKFondsG.
Registering on DIVID
The UBA's DIVID platform has been live since April 2024. Registration requires an ELSTER organisation certificate. Companies placing products on the market for the first time must register before doing so German Environment Ministry FAQ.
Without registration, a sales ban applies: unregistered producers may neither make the products available nor offer them. Since 2025, online marketplaces and fulfilment service providers may no longer serve unregistered producers either Section 9 EWKFondsG.
The annual report by 15 May
By 15 May each year, producers report the type and mass in kilograms of the products they placed on the market in the previous year Section 11 EWKFondsG. As a rule, the report must be certified by a registered expert, auditor or tax adviser.
Producers with less than 100 kilograms are currently exempt from this certification requirement. The threshold rises to 10,000 kilograms from 1 January 2027. According to IT-Recht Kanzlei, the new threshold already applies to the report on 2026 quantities due in May 2027 IT-Recht Kanzlei. The UBA can still request certification in individual cases.
Important: there is no de minimis threshold for registration, reporting or payment. Even small quantities must be reported and paid for.
Levy rates
The levy rates are set out in Section 2 of the Single-Use Plastics Fund Ordinance (EWKFondsV) and have been unchanged since 2024 EWKFondsV:
| Product category | EUR / kg |
|---|---|
| Food containers | 0.177 |
| Packets and wrappers | 0.876 |
| Beverage containers without deposit | 0.181 |
| Beverage containers with deposit | 0.001 |
| Cups for beverages | 1.236 |
| Lightweight plastic carrier bags | 3.801 |
| Wet wipes | 0.061 |
| Balloons | 4.340 |
| Tobacco products with filters / filters | 8.972 |
The differences are considerable. A kilogram of beverage cups costs around seven times as much as a kilogram of food containers. For companies with large volumes, it pays to document the category assignment carefully.
The Act requires the rates to be reviewed at least every three years. The first review is due by the end of 2026; no draft of new rates had been published at the time of writing.
Levy notice and payment
Based on the report, the UBA issues a levy notice. The levy is due one month after receipt. Late payment incurs a surcharge of 1 percent per month, and an objection does not suspend payment. Producers who do not report at all should expect the UBA to estimate their quantities Section 13 EWKFondsG.
Fines
Breaches are administrative offences Section 26 EWKFondsG:
- Up to EUR 100,000 for failing to register and for breaching the sales ban
- Up to EUR 10,000 for other breaches, such as a missing or incorrect report or failing to appoint an authorised representative
The German Environment Agency is the competent authority.
What changes in 2026 and 2027
Fireworks have been covered since 1 January 2026. Producers already on the market before then must register on DIVID by 31 December 2026. The levy applies to quantities from 2027; the first report is due on 15 May 2028. The levy rate of EUR 0.691 per kilogram has so far only been published as a draft ordinance.
- Fireworks: registration since 2026, levy from 2027 IT-Recht Kanzlei. A draft amending ordinance proposes EUR 0.691 per kilogram German Environment Ministry, draft ordinance.
- Certification: the threshold for mandatory certification rises from 100 to 10,000 kilograms from 2027.
- Levy rates: the statutory review is due by the end of 2026.
- Legal challenges: constitutional complaints against the Act are pending before the Federal Constitutional Court. No decision had been issued at the time of writing; until then, all obligations continue to apply.
How it relates to packaging law
Since 12 August 2026, Germany's Packaging Law Implementation Act (VerpackDG) has replaced the former Packaging Act (VerpackG). This does not affect the Single-Use Plastics Fund: the two regimes continue to apply side by side.
| Packaging law (VerpackDG) | Single-Use Plastics Fund (EWKFondsG) | |
|---|---|---|
| Register | LUCID (Central Agency Packaging Register) | DIVID (German Environment Agency) |
| Scope | all packaging | only products listed in Annex 1 |
| Paid to | dual systems (licence fee) | Single-Use Plastics Fund (levy) |
| Amount | contractual, per system | set by law |
| Annual deadline | declaration of completeness, 15 May | quantity report, 15 May |
How registration works under packaging law is explained in our article on the LUCID packaging register. For what changed with the VerpackDG, see Packaging Act 2026: VerpackDG and PPWR.
How to proceed
Check your portfolio against Annex 1: which items are plastic food containers, wrappers, beverage containers or cups? Document the assignment per item.
Register with an ELSTER organisation certificate before placing products on the market for the first time. Foreign producers also appoint an authorised representative.
Record plastic weight and unit numbers per category throughout the year, not just in May. The easiest way is to use the same packaging data you use for LUCID.
Report the previous year's quantities and, depending on volume, have the report certified by an expert, auditor or tax adviser.
Compare the notice with your own report and pay within one month.
Frequently asked questions
Is there a minimum quantity below which no levy is due?
No. Registration, reporting and the levy apply from the first kilogram. The only threshold concerns the requirement to have the report certified: currently 100 kg, rising to 10,000 kg from 2027.
Does LUCID registration replace DIVID registration?
No. LUCID belongs to packaging law, DIVID to the Single-Use Plastics Fund. Companies placing covered products on the market usually need both registrations.
When is the report due?
Every year by 15 May for the previous year's quantities.
We are not based in Germany. What applies to us?
If you sell directly to end users in Germany by distance selling, you are a producer and must appoint an authorised representative in Germany. Registration and reporting remain your own obligation.
Is paper packaging with a plastic coating covered?
The Act covers products made wholly or partly of plastic, so coated cups or composite packaging can also be affected. Check borderline cases against the product descriptions in Annex 1 and the German Environment Agency's guidance.
One data foundation for two reporting obligations
The biggest effort with the Single-Use Plastics Fund is not the report itself, but working out which items are affected and how much plastic they contain. Most companies already have this information, just spread across purchasing, specifications and sales data. Maintaining material composition and quantities per item in one place lets you derive both the LUCID and the DIVID report from the same data.
This article provides a general overview as of October 2026 and does not constitute legal advice. The Single-Use Plastics Fund Act and Ordinance in their current versions and the guidance of the German Environment Agency are authoritative.
