Single-use plastics levy: reported kilograms × the rate, due one month after the notice

Q: How is the German single-use plastics levy calculated, and when do I pay it?

§ 13 EWKFondsG: the Umweltbundesamt sets the levy each year by notice, calculated as the mass you reported under § 11 multiplied by the rate set by ordinance under § 14. It falls due one month after you receive the notice unless the notice says otherwise. If you pay more than three working days late, a surcharge of 1% of the rounded arrears is added for each month started (only on arrears over €50). If you do not report, the Umweltbundesamt estimates your mass.

How is the German single-use plastics levy calculated, and when do I pay it?

Your reported kilograms per product type times the rate set by ordinance. Due one month after the Umweltbundesamt's notice; 1% a month surcharge if late.

Since 12 August 2026, § 5 VerpackDG, implementing Article 45(3) of Regulation (EU) 2025/40, requires a producer with no establishment in Germany to appoint an authorised representative before it first makes packaging available in Germany. Read § 5

By Razvan Toma · Founder · Last checked 7 November 2026 · Sources linked below

Quick answer

Kilograms reported × the official rate. § 13(1) EWKFondsG: one levy notice a year from the Umweltbundesamt, based on the mass reported under § 11 and the rate set by ordinance (§ 14). § 13(3): due one month after the notice arrives. § 13(4): late by more than three working days, 1% surcharge per month started on the arrears rounded down to €50 (only above €50). § 13(2): no report, and the mass is estimated from earlier reports and other data. An objection does not suspend payment (§ 13(5)).

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How is the German single-use plastics levy calculated, and when do I pay it?

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