Deadlines · last reviewed August 8, 2026
May 15 reporting deadline: what happens if you miss it?
Registered producers must report the type and mass of single-use plastic products first placed on the market in the previous calendar year by May 15 each year.
What specifically happens if you miss it
If no report is submitted, the Federal Environment Agency (UBA) estimates the type and mass of the products itself (§ 13(2) EWKFondsG) — usually based on prior-year figures or comparable data from similar producers, generally not in the defaulting company's favor. In addition, late-payment surcharges can apply after just three business days, and fines of up to €100,000 (§ 26 EWKFondsG) — regardless of the estimated levy amount.
The one-time exception in 2025
For the first reporting year (2024), the deadline was moved once to June 15, 2025, and the external audit was exceptionally suspended — a transitional rule for the system's launch, not a permanent shift of May 15.
Frequently asked questions
Which period do I report on May 15?
The previous calendar year. On May 15, 2027, you report the quantities for calendar year 2026 — the report always looks back, never forward.
When do I need to newly register?
Before first making single-use plastic products available on the German market. For producers already active before 2024, the one-time registration deadline was January 31, 2024; new categories such as fireworks have their own, later registration deadlines (see the dedicated page on this).
Has the deadline ever been extended?
Yes, once, for the 2024 reporting year: the reporting deadline was exceptionally moved to June 15, 2025, and the external audit was suspended for that one year. That was a one-time transitional rule for the first reporting year, not a permanent change to May 15.
Never miss a deadline again
EWKPilot automatically reminds you 90/30/7 days before May 15 whenever a quantity report is still missing.
Sources · last reviewed August 8, 2026
This page summarizes the basic statutory rules and doesn't replace a legal case-by-case review. EWKPilot does not replace legal or tax advice.