The UBA is waiving the external audit requirement for quantity reporting this year as an exception and extending the reporting deadline for manufacturers until mid-June.
 

Since 2024, manufacturers of takeaway food containers or tobacco filter products and other single-use plastic items have been obliged to bear the costs of disposal and cleaning in public spaces as part of extended producer responsibility. These costs are calculated on the basis of the quantities of products placed on the market each year. Manufacturers must submit their product quantity reports via the platform DIVID set up by the Federal Environment Agency (UBA) by 15 May each year and have them confirmed by an external audit. The UBA has now announced that this audit requirement will be waived in 2025 and that product quantities can still be reported via DIVID until 15 June. Quantity reports exceeding 100 kilograms should be possible on DIVID without auditor confirmation from 2 May 2025. The UBA cites as the reason for this that the implementation and provision of the DIVID online platform within the framework of the Single-Use Plastics Fund (EWKFonds) continue to pose challenges for the parties involved. The UBA intends to hold a meeting with manufacturers' associations in May 2025 to explain the changes to the reporting requirements. In the run-up to this, the legal scope of application, particularly with regard to food containers and bag and film packaging, are to be explained in more detail in the FAQ section of the Single-Use Plastics Fund website.
 
Sources:

• Press release UBA (2.5.2025)
• Photo: © Agenlaku Indonesia / Unsplash