FAQ
Frequent questions about the verification of quantity reports according to the Single-Use Plastics Fund Act
Companies that place certain single-use plastic products on the market are obliged, in accordance with Section 11 of the Single-Use Plastics Fund Act (EWKFondsG), to submit an annual quantity report and to have it confirmed by a certified auditor – such as a tax advisor or auditor.
Our goal is to make the process of the legally required verification of your report as simple, transparent and legally compliant as possible for you.
FAQ
1. Who is required to submit a quantity report?
All companies that offer or import single-use plastic products (e.g. to-go cups, plastic bags, packaging, wet wipes or balloons) on the German market for the first time must report these quantities annually – this affects, among others, manufacturers, stationary retailers such as bakeries, butchers, snack bars, food trucks and online retailers, private label and white label brand bottlers, co-packers, e-commerce marketplace sellers (Amazon) and also importers.
2. Do I need to register as a private label or white label brand?
If you, as the brand owner, fill your single-use plastic packaging yourself, you are considered a producer according to the law. However, if your producer or a co-packer fills the SUP packaging, they are obliged to register on the DIVID platform and report these quantities.
3. From when do I need to have my single-use plastic quantity report audited?
Once you have placed more than 100 kilograms of single-use plastic products, such as plastic food packaging or plastic cups, on the market for the first time in a year, an external audit by an approved auditor is legally required. We at DIVID-Mengenmeldung implement this for you. For quantities under 100 kg, a simple declaration is sufficient.
4. What happens if I don't submit the quantity audit in time?
Without a submitted test report and a test confirmation with QES, your quantity report will not be accepted by the Central Agency for Packaging Register (Zentrale Stelle Verpackungsregister) or the DIVID platform of the Federal Environment Agency. This can lead to fines or late payment surcharges up to a sales ban.
5. By when must the DIVID quantity report, including the audit, be submitted?
The complete quantity report with test report and test confirmation with qualified electronic signature (QES) must be submitted by May 15th of each year at the latest. Therefore, ideally, plan your audit between January and mid-March to meet the deadline. We act very quickly and can coordinate your audit within a very short time and provide you with the necessary documents for the DIVID platform.
6. Which documents are required for the audit according to EWKFondsG?
We require from you, among other things:
- Your complete quantity report (ideally as Excel and PDF) - you will automatically receive a sample file from us after commissioning,
- Proof of how your figures were determined (e.g., sales statistics, sales reports, annual overview of sales figures),
- Your company data and registration number with the Central Agency (LUCID).
Detailed information will be available in the upload form after booking.
7. What exactly does the DIVID audit entail?
After your online booking, we will send you a digital form where you can upload your documents. Our auditors will check the information, create a legally valid audit report and audit confirmation with QES, and securely send you the completed documents by email – including an electronic signature.
8. Who is permitted to conduct an audit under Section 11 of the EWKFondsG?
Only approved tax consultants, auditors, or certified public accountants registered with the Central Agency Packaging Register (ZSVR). Our auditors meet all requirements and are listed as accredited auditors with LUCID and DIVID.
9. Is the inspection of DIVID quantity reports legally binding and recognized?
Yes. The test reports and confirmation of inspection you receive from us are fully legally compliant, meet statutory requirements, and are unconditionally accepted by the German Central Agency for Packaging Register (ZSVR) and DIVID platform.
10. How secure is my data with you?
Our entire audit process is GDPR-compliant and fully digital. All data is transmitted encrypted and stored on servers within the EU. Your documents never leave our system unsecured.
11. What is the cost of the exam?
Our prices are fair, transparent and quantity-based. Starting from €399 net, you receive the complete organization of a full, legally valid examination. An overview can be found on the page [Prices & Booking].
12. Can I also order several tests for different brands or companies?
Yes, that is easily possible. Each legally independent entity requires its own audit. For multiple brands under one company, we review your information collectively – provided it can be summarized in one report.
13. I'm not sure if I'm even affected by the EWKFondsG. What can I do?
If you sell packaging or products made of plastic or single-use plastic that fall under the EWKFonds Act, you are highly likely to be affected. If you are unsure, you can contact the Federal Environment Agency. They will help with the classification.
14. I am an online or e-commerce retailer. Do I have to submit a DIVID quantity report?
It depends. If your supplier has already licensed the goods as single-use plastic, you do not need to make a declaration. If you re-package goods in single-use plastic (e.g. plastic bags, doypacks, shipping packaging), you must report these quantities. If you are an importer of goods containing single-use plastic that you intend to sell, you must also report this. If, on the other hand, you acquire single-use plastic products covered by Annex 1 in Germany, a quantity report for these will most likely be submitted by your supplier. Please contact them.
15. What are the levy rates for the individual single-use plastic categories?
- Food containers €0.177
- Pouches and film packaging €0.876
- Non-deposit beverage containers €0.181
- Deposit beverage containers €0.001
- Beverage cups €1.236
- Lightweight plastic carrier bags €3.801
- Wet wipes €0.061
- Balloons €4.340
- Tobacco products with filters and filters for tobacco products €8.972
- Fireworks - not yet published
16. Are the prices for the inspection packages fixed prices?
Yes. The prices quoted are fixed prices. There are no additional costs for accredited auditors or the preparation of your documents. You receive an all-inclusive service from us and finally get the necessary documents for upload on the DIVID platform. Specifically: audit report and the audit confirmation from the DIVID auditor with a QES.
17. Who is responsible for which service?
DIVID-Mengenmeldung.de is a service offered by STRYNEX. STRYNEX is an internationally active company that organizes digital processing, provides the technical infrastructure, and coordinates communication. The technical review, the audit report, and the qualified electronic signature are performed exclusively by an independent auditor registered in the auditor register.
18. Who will perform my quantity checks?
Our independent and accredited auditors, such as tax consultants and certified public accountants, who are officially registered with the Central Agency Packaging Register (ZSVR), carry out your DIVID quantity audit. After booking, an auditor will be assigned to you. This auditor will prepare your audit report and sign the official audit confirmation with a QES. All details, such as the auditor's ID, are, of course, included in the respective documents.
We make it easy for you!
DIVID Quantity Reporting offers you a fully digital audit service for your legally required quantity reporting. Certified tax advisors and auditors professionally, timely, and legally review your documents – without lengthy coordination or paperwork.
Book your exam through us now
If your company falls under the Single-Use Plastics Fund Act (EWKFondsG), you are obliged to submit an annual quantity report – including an audit by an approved auditor. The challenge: The legal requirements are complex, the deadlines are binding, and selecting suitable auditors is often time-consuming. We make it easy for you and take over the complete organization of your audit.
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Please note that requirements and deadlines may change. It is therefore advisable to regularly consult the official information from the Federal Environmental Agency.