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Get to know DIVID
DIVID is an electronic platform operated by the Umweltbundesamt (UBA), i.e. the German Federal Environment Agency, which oversees compliance with the requirements arising from the Einwegkunststofffondsgesetz (EWKFondsG).
Registration in DIVID applies to foreign entities (including Polish companies) that place so-called single-use plastic products on the German market (i.e. for example sell goods packaged in plastic wrapping).
Sellers covered by the DIVID system are required to submit an appropriate declaration each year which – once the thresholds specified under German regulations are exceeded – must be audited by an authorised auditor.
Comply with the obligation to register on the DIVID platform (EWKFondsG)
Do you place products packaged in single-use plastic on the German market? Remember the specific local requirements and – to ensure compliance – use the support of auditors and statutory auditors who are thoroughly familiar with German regulations.
Experts from RSM Poland, providing services within the interdisciplinary German-speaking German Desk team, support businesses with their knowledge both in the field of the Declaration of Completeness (required for the Central Packaging Register LUCID) and the DIVID system.
The DIVID system enables producers to:
- register a company for the purpose of selling single-use plastic packaging (and products utilising it) in Germany,
- submit annual declarations concerning products placed on the market,
- submit audit reports.
At the same time, the platform serves as a settlement system for the EWK fund – a state financial mechanism under which producers finance the costs of cleaning up waste from single-use products in German public spaces.
What is the purpose of the EWKFondsG regulations?
The EWKFondsG implements into German law Directive (EU) 2019/904 (the SUP Directive) concerning single-use plastics.
The primary objective of this directive is to reduce the negative impact of single-use plastic products on the environment (in particular the marine environment), by introducing the “polluter pays” principle. The regulations therefore shift the costs of waste clean-up and management to producers, supporting the German budget while also promoting more sustainable models of production and consumption.
Who is required to register in DIVID?
The obligation to register in DIVID applies to any entity that places single-use plastic products on the German market.
In practice, this means companies that:
- manufacture such products and import them into Germany,
- sell such products – or sell products packaged in them – directly on the German market (including via e-commerce).
These entities must register in DIVID regardless of the location of their registered office, as the key factor is the moment of the first placing of the product on the German market, rather than the company’s location.
Which products must be included in the DIVID report?
Products subject to reporting in DIVID are those listed in Annex 1 to the EWKFondsG, such as:
- food containers made of plastic,
- plastic bags and plastic packaging,
- plastic bottles (deposit and non-deposit),
- plastic beverage cups,
- lightweight plastic carrier bags,
- wet wipes,
- balloons,
- tobacco products with filters and filters for tobacco products.
What data must be reported by a business exporting goods to Germany?
Producers of single-use plastic products and goods packaged in them are required to report annually information on the type of products (Art) and their weight in kilograms (Masse). These data must be prepared reliably and based on credible sources so that they are:
- complete,
- accurate,
- and capable of being documented during an inspection or audit.
When must the DIVID declaration be submitted?
Businesses operating on the German market must submit a DIVID declaration every year. The deadline for fulfilling this obligation for the previous calendar year always falls on 15 May.
Must a DIVID report be audited?
An audit of information regarding single-use plastic packaging placed on the German market by a company is required where the total weight of products placed on the market reaches (or exceeds) 100 kilograms annually for the previous calendar year.
In accordance with Section 11(4) of the EWKFondsG, entities below this threshold are generally exempt from audit (however, it should be noted that the German UBA may also require it in such cases).
Must companies reporting in the LUCID register also report to DIVID?
Yes – the obligations within the LUCID and DIVID systems operate in parallel and relate to different aspects of environmental responsibility, which means that some producers must register in both systems.
LUCID covers packaging and its recycling (VerpackG), whereas DIVID concerns single-use products and the financing of public space clean-up costs (EWKF). In practice, this means that the same product may be subject to both systems simultaneously – without any possibility of offsetting obligations between them.
What happens if an entity fails to comply with German reporting obligations?
Failure to meet obligations related to DIVID reporting constitutes a breach of administrative law. Under the EWKFondsG, this may result in financial penalties of up to EUR 100,000 (for example for failure to register), or up to EUR 10,000 (for example for failure to appoint an authorised representative or for reporting errors), as well as the declaration being considered not submitted, which may lead to further regulatory consequences.
To avoid such costly and reputation-damaging issues, we encourage you to seek the assistance of our experts – not only highly familiar with German requirements, but also experienced in supporting Polish and international businesses across a wide range of risk management services.
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