Ready for Single-Use Plastics Fund Act
The Single-Use Plastics Fund Act (EWKFondsG) came into force on 11 May 2023 in Germany. It applies, among others, to manufacturers in the food sector who commercially place certain single use plastic products listed in Annex 1 of the EWKFondsG on the German market for the first time, or who commercially sell such products directly from abroad to private households or other users in Germany via distance communication.
Since 1 January 2024, affected companies must register in the Single Use Plastics Register (DIVID) before commencing their activities (§ 7 EWKFondsG).
Annual Report to the German Environment Agency
In addition, affected manufacturers are legally required to report annually to the German Environment Agency (UBA) by 15 May the single use plastic products listed in Annex 1 that were placed on the market for the first time in the previous calendar year, broken down by type and mass.
If the annual report exceeds 100 kg of single use plastic products according to Annex 1 EWKFondsG, it must be audited and confirmed by an auditor registered in the Prüferregister of the Stiftung Zentrale Stelle Verpackungsregister (ZSVR).
The audited report, along with the corresponding audit report, must be submitted to the UBA via DIVID no later than 15 May of the following year – meaning 15 May 2026 for the year 2025.
How can Der Grüne Punkt support you?
We offer both consulting services for implementing the EWKFondsG and the auditing and confirmation of the required annual report by independent, registered auditors.
Audit of your annual report
You already know that you are subject to the levy and are looking for an independent expert to carry out the audit, prepare the audit report, and confirm your submission in accordance with the EWKFondsG?
Then feel free to contact Dr. Ina‑Maria Becker. She is an experienced publicly appointed and sworn expert by the Cologne Chamber of Commerce and Industry (IHK Köln), registered in the Prüferregister of the Central Agency Packaging Register(ZSVR) , and therefore meets all legal requirements.