Companies selling packaged goods in Germany are generally familiar with the LUCID Packaging Register.

A separate obligation applies to certain single-use products containing plastic.

Germany’s Single-Use Plastics Fund requires affected companies to register through the DIVID platform, report their annual product quantities and pay a levy determined by the German Environment Agency.

LUCID registration does not replace DIVID registration. Participation in a German packaging compliance scheme does not cover the Single-Use Plastics Fund either.

The same product may therefore create two parallel Extended Producer Responsibility obligations: one under the German Packaging Act and another under the Single-Use Plastics Fund Act.

Why Germany has introduced a separate plastics fund

The Single-Use Plastics Fund Act, known in Germany as the Einwegkunststofffondsgesetz or EWKFondsG, has applied since 1 January 2024.

It implements parts of the EU Single-Use Plastics Directive and requires producers of specified products to contribute to costs incurred by public authorities.

The fund covers costs associated with activities such as:

• collecting discarded products in public waste systems;
• cleaning streets, parks and other public spaces;
• transporting and treating the collected waste;
• providing public information and awareness measures;
• administering the fund and collecting the necessary data.

The German Environment Agency, or Umweltbundesamt, operates the fund through the digital DIVID platform.

Producers report the quantities they place on the German market. The Environment Agency calculates the individual levy and distributes the collected funds to eligible public bodies based on their reported services.

LUCID and DIVID cover different responsibilities

LUCID is the register established under the German Packaging Act.

Companies placing packaged goods on the German market must register in LUCID. Where the packaging typically becomes waste at private final consumers or comparable sources, the producer must also participate in a dual system and report the packaging quantities both to the system operator and through LUCID.

DIVID serves a different legal purpose.

It applies only to the specified categories of single-use plastic products covered by the EWKFondsG. The resulting levy finances public collection and cleaning costs, particularly costs associated with littering and waste discarded outside ordinary household collection systems.

The two systems therefore differ in several respects:

• LUCID records packaging producers and packaging obligations.
• Dual-system fees finance the collection, sorting and recycling of participating packaging waste.
• DIVID records producers of specified single-use plastic products.
• The DIVID levy contributes to public collection, cleaning, awareness and related administrative costs.

A company already registered in LUCID may consequently need a separate DIVID registration, a separate product assessment, a separate annual report and an additional payment.

Can the same item fall under both systems?

Yes.

A takeaway food container, beverage cup, flexible food wrapper or plastic beverage bottle may qualify both as packaging under the Packaging Act and as a single-use plastic product under the EWKFondsG.

For example, a plastic-coated paper cup can create obligations under both systems:

• As packaging, it may require LUCID registration, system participation and packaging volume reporting.
• As a beverage cup containing plastic, it may also require DIVID registration, annual product reporting and payment of the Single-Use Plastics Fund levy.

Payment of the packaging compliance fee does not reduce or offset the DIVID levy.

The systems finance different cost categories and use different legal definitions. Compliance data prepared for one system should therefore not be transferred automatically to the other.

Which products are covered by DIVID?

The current product scope includes specified:

• food containers intended for immediate consumption;
• bags and flexible wrappers containing food intended for immediate consumption;
• beverage containers with a capacity of up to three litres;
• beverage cups, including their caps and lids;
• lightweight plastic carrier bags;
• wet wipes for personal or domestic use;
• balloons supplied to consumers;
• tobacco products with plastic-containing filters and separately marketed filters.

Certain fireworks containing plastic components will be added from 2027.

The categories are defined in detail in Annex 1 of the EWKFondsG. A product is not covered merely because it is disposable and contains plastic. It must satisfy the conditions of one of the listed product categories.

Partly plastic products can be included

A covered product does not need to be made entirely or predominantly from plastic.

Products containing only a limited plastic component may still fall within scope. This is particularly relevant to:

• paper cups with polymer coatings;
• cardboard food containers with plastic barriers;
• wet wipes containing synthetic fibres;
• filters containing plastic polymers;
• multilayer flexible food wrappers;
• composite beverage containers.

The UBA’s 2026 verification guidelines state that there is no minimum percentage of plastic below which a product is automatically excluded. Small plastic components can be sufficient, although paints, inks and adhesives are not treated as plastic components for this purpose.

Terms such as “paper-based”, “bio-based” or “compostable” do not provide a reliable exemption. The material structure and legal product definition must be assessed.

The reported weight is not limited to the plastic component

One of the most important differences from ordinary material reporting concerns the mass used for the DIVID declaration.

Where a product falls within scope, the report generally covers the mass of the complete single-use plastic product, not only the weight of the plastic component.

For a paper cup with a thin plastic coating, the relevant mass can therefore be the total cup weight. For a mixed-material container, the complete covered product may need to be included rather than only the polymer layer.

The UBA’s verification guidelines expressly require the complete single-use plastic product to be weighed.

This approach can produce figures that differ significantly from packaging reports prepared for LUCID and a dual system.

Packaging reporting separates quantities according to material categories such as paper, plastic, glass, aluminium or composite packaging. DIVID reporting instead separates the quantities according to the covered single-use product categories.

A company should not expect the plastic tonnage reported under the Packaging Act to equal the mass reported to DIVID.

Who is the producer under the EWKFondsG?

The German term Hersteller is broader than physical manufacturer.

For businesses established in Germany, the responsible producer can be the producer, filler, seller or importer that commercially makes the covered single-use plastic product available on the German market for the first time.

The result depends on the product and supply chain.

Potentially responsible companies include:

• a food manufacturer placing filled flexible wrappers on the market;
• a beverage company filling and supplying covered cups or containers;
• an importer bringing covered products into Germany;
• a retailer first supplying an imported private-label product;
• a supplier placing unfilled covered products on the German market.

Foreign businesses are also directly covered where they use distance communication methods to sell covered products directly to private households or other users in Germany. This can include both consumer and professional end users.

The company responsible under the EWKFondsG is not necessarily the same company responsible under the Packaging Act. Both producer definitions must be applied separately.

Private-label and contract-filling arrangements

Private-label and contract-filling structures require particular attention.

A company may own the consumer-facing brand while another company manufactures, imports or fills the product. Depending on how the product first reaches the German market, the responsible company may be the brand business, the filler, the importer or another seller.

The presence of a brand on the product does not, by itself, resolve the EWKFondsG assessment.

The analysis should establish:

• which company owns the goods when they are first supplied in Germany;^
• which company fills or imports the product;
• whether the supplier is established in Germany;
• whether the customer is a distributor or final user;
• whether a foreign seller supplies German users directly;
• which company has the product and sales data needed for reporting.

Commercial contracts can allocate information duties and costs, but they do not automatically change the statutory producer.

Service packaging can create different results under the two laws

German packaging law contains a special arrangement for service packaging, such as takeaway cups or food containers filled at the point of sale.

A final distributor can purchase certain service packaging with the packaging system participation already completed by an upstream supplier. The distributor must still meet the applicable LUCID registration requirements, but the supplier may assume the system participation for that packaging.

The EWKFondsG does not use the same compliance mechanism.

A confirmation that service packaging has been pre-participated under the Packaging Act does not, by itself, demonstrate that the Single-Use Plastics Fund obligation has also been fulfilled.

A café, restaurant, caterer, franchise organisation or supplier of empty service packaging should therefore determine separately which company is the producer under the EWKFondsG.

This distinction can be particularly important where empty containers are purchased in bulk and filled immediately before being supplied to consumers.

What applies to foreign online sellers?

A company established outside Germany can be directly subject to the fund where it sells covered products directly to German users through online or other distance-selling channels.

The presence of a marketplace, fulfilment company or parcel carrier does not necessarily transfer the obligation.

Foreign producers must appoint an authorised representative established in Germany before beginning the relevant activity.

The authorised representative performs specified obligations in its own name. However, the EWKFondsG expressly excludes the initial producer registration and annual quantity report from the duties transferred to the representative.

The foreign producer therefore remains responsible for its own DIVID registration and annual product report, while the authorised representative assumes the other covered responsibilities, including matters associated with the levy.

This structure differs from some other German and European EPR regimes where an authorised representative can complete almost all producer obligations.

Registration must be completed before placing products on the market

Producers entering the market must register electronically through DIVID when they begin the relevant activity.

The producer register is publicly accessible. Business partners and enforcement authorities can therefore verify whether a company is registered for the relevant product categories.

Products from an unregistered producer may not continue to be distributed in Germany. Failure to comply with the registration requirement can also result in administrative fines of up to EUR 100,000.

DIVID registration is separate from:

• LUCID registration;
• a packaging compliance contract;
• registration for WEEE or batteries;
• food-business registration;
• product conformity documentation.

A registration number from another German register cannot be used as a substitute.

Annual reporting is due by 15 May

Registered producers must report the mass of the covered products they first made available or sold in Germany during the previous calendar year.

The report must be submitted through DIVID by 15 May each year and separated according to product category.

The report covering 2025 quantities was therefore due on 15 May 2026. The next regular report, covering 2026 quantities, will be due on 15 May 2027.

A producer should be able to connect each declared quantity to its product portfolio and German market transactions.

Relevant supporting information can include:

• article master data;
• product classifications;
• unit weights;
• supplier specifications;
• sales and import records;
• records of products intended exclusively for export;
• documentation of product launches and discontinuations.

The reporting system requires more than a general annual estimate. The UBA can request additional information and supporting documents.

Independent verification currently starts at 100 kilograms

Under the legal framework and the UBA guidelines applicable to the 2025 reporting year, the annual report must generally be independently verified where the producer placed at least 100 kilograms of covered single-use plastic products on the German market during the reporting year.

The threshold is calculated across all covered product categories.

A company reporting 60 kilograms of beverage cups and 50 kilograms of food containers has therefore exceeded the threshold even though neither individual category reaches 100 kilograms.

Producers below the threshold are normally exempt from the verification requirement. An additional exemption applies where the producer reports only deposit-bearing beverage bottles covered by the relevant German deposit rules.

The UBA can nevertheless order an independent verification below the threshold in an individual case.

The verification can be performed by eligible registered experts and specified auditors, tax advisers or sworn accountants registered through the relevant ZSVR framework.

The current 100-kilogram threshold should be used unless and until an enacted legal amendment changes it. Companies should not rely on proposed higher thresholds before they become effective.

How is the levy calculated?

The annual levy is based on a straightforward formula:

Mass placed on the German market × applicable product-category rate

The Environment Agency applies the calculation and issues an individual payment notice.

The current rates differ considerably between product categories. Examples include:

• food containers: EUR 0.177 per kilogram;
• bags and flexible wrappers: EUR 0.876 per kilogram;
• non-deposit beverage containers: EUR 0.181 per kilogram;
• deposit-bearing beverage containers: EUR 0.001 per kilogram;
• beverage cups: EUR 1.236 per kilogram;
• lightweight plastic carrier bags: EUR 3.801 per kilogram;
• wet wipes: EUR 0.061 per kilogram;
• balloons: EUR 4.340 per kilogram;
• tobacco products with plastic-containing filters: EUR 8.972 per kilogram.

The amount is determined by the product category rather than only by the type of plastic used.

This makes correct classification financially significant.

One tonne of beverage cups currently creates a fund levy of EUR 1,236. One tonne of covered tobacco products creates a levy of EUR 8,972.

The rates must be reviewed regularly. The first review is scheduled to be completed by the end of 2026, after which adjustments may be introduced.

What happens after the annual report?

The Environment Agency calculates the levy based on the reported mass and the applicable rate.

The producer then receives an official assessment notice. Unless the notice specifies another date, payment is due one month after receipt.

Where a producer fails to submit a report, the Environment Agency can estimate the quantities using previous declarations and other available information.

An estimated assessment does not remove the underlying reporting breach. It can also create a result that is less favourable than a properly documented declaration.

Companies should review the assessment notice against the submitted quantities, product classifications and current rates before payment.

Fireworks enter the system from 2027

Certain fireworks containing plastic components will be included in the Single-Use Plastics Fund from the 2027 calendar year.

Manufacturers of covered fireworks will pay the levy for 2027 quantities and submit their first annual report by 15 May 2028.

Specific transitional arrangements apply to registration and authorised representation. Foreign firework producers already active before the relevant transition date must complete the required authorised-representative arrangements by 31 December 2026.

Companies placing fireworks on the German market should not wait until the 2028 reporting date to collect data. Product classification, responsible-entity analysis and unit-weight information will be needed for sales beginning in 2027.

Unclear products can be submitted for a binding decision

The scope of the fund can be difficult to determine for composite products, new materials and unusual sales models.

DIVID provides self-check tools and general guidance. These resources can support an initial assessment, but they do not necessarily provide a binding result for every individual product.

A producer can apply to the Environment Agency for a formal determination concerning:

• whether the company qualifies as producer;
• whether a particular product is a covered single-use plastic product;
• which product category applies.

The application is subject to a fee, but the resulting administrative decision provides greater legal certainty for borderline cases.

This can be particularly relevant where a classification affects large volumes or where two possible product categories have substantially different levy rates.

One product requires two separate data assessments

Companies affected by both the Packaging Act and the EWKFondsG should avoid building one combined declaration without first comparing the legal data requirements.

A reliable compliance structure should distinguish:

• the legal entity responsible under each law;
• the packaging components reported through LUCID;
• the product categories reported through DIVID;
• the relevant weight calculation;
• the quantities placed on the German market;
• products supplied exclusively for export;
• applicable verification obligations;
• packaging compliance fees and DIVID levies.

The same commercial transaction may appear in both systems, but the reportable object and calculation may differ.

A paper-plastic beverage cup illustrates the problem. LUCID reporting considers the packaging and its material classification. DIVID considers the complete covered beverage cup and applies the beverage-cup levy rate.

Treating the two datasets as identical can result in incomplete DIVID reporting or incorrect packaging declarations.

LUCID compliance is not the end of German plastics compliance

Germany’s Single-Use Plastics Fund has introduced a second EPR layer for specified short-lived products containing plastic.

Companies that are already registered in LUCID and paying packaging compliance fees may still need to:

• complete a separate DIVID registration;
• appoint a German authorised representative;
• report annual product quantities;
• arrange independent verification;
• pay an additional product-specific levy.

The first step is a separate assessment of the product and supply chain under the EWKFondsG.

The packaging status of the item, its marketing description and an existing LUCID registration do not resolve that assessment.

Viron Compliance supports domestic and foreign businesses with German packaging and single-use plastic obligations. This includes product and producer assessments, LUCID and DIVID registrations, authorised representation, annual reporting and the coordination of parallel EPR requirements.