Fiscal subject related
The EPR regulation will impact:
- Manufacturers
- Importers
- Distributors
of single-use plastic items. Sellers are required to adhere to the EPR mandates and provide their registration details to Amazon prior to the January 1, 2025 deadline. Listings that fail to comply will be removed post-deadline.
Single-use plastic (SUP) products are defined as items entirely or partially made of plastic that are not intended for repeated use. This category includes:
- Food storage containers
- Flexible material bags and wrapping
- Drink containers up to 3 liters
- Cups for beverages, along with their tops and lids
- Thin plastic shopping bags
- Moist towelettes for cleaning or personal care
- Consumer balloons
- Tobacco-related products with filters
You're deemed a producer if you:
- Operate within Germany and produce, fill, retail, or bring in SUP items.
- Sell SUP items to German customers from abroad via remote communication methods.
Compliance steps that need to be taken:
- Sign up with the German Environment Agency's Single-Use Plastics Fund platform (DIVID):
- Registration is currently open for German producers.
- Producers outside Germany can set up accounts starting April 1, 2024, and register beginning August 1, 2024.
- Enter your registration numbers on Amazon's Compliance Portal (set to launch between Q3 and Q4 of 2024).
- From 2025 on, annually report your SUP product sales to DIVID by May 15 and remit the associated environmental charges.
Key dates to remember:
- April 1, 2024: Account creation opens for non-German producers on DIVID
- August 1, 2024: Registration begins for non-German producers on DIVID
- Q3-Q4 2024: Launch of Amazon's Compliance Portal
- January 1, 2025: EPR regulation becomes active; non-compliant listings are to be deactivated.
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Already subscriber? LoginNew webinar was uploaded: Recorded webinar: Germany’s new cash register rules - Reporting mandate & TSE certificate

On July 17th, 2025, Fiscal solutions organized a free webinar on the topic „Germany’s new cash register rules - Reporting mandate & TSE certificate“ The webinar was held by Ivana Picajkić, Legal Consultant and Ištvan Božoki, Technical Consultant. Let’s hear what he has to say about this topic. Read more
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Already subscriber? LoginNew event was created: Reminder - Join our free webinar: Germany’s new cash register rules - Reporting mandate & TSE certificate

Big changes are coming to Germany’s fiscal landscape in 2025 - and businesses need to be ready. Starting January 1, 2025, all companies using electronic recording systems must register them with the tax office. At the same time, updates to the Technical Security Element (TSE) are on the horizon, bringing new requirements and potential compliance challenges. 📅 Join us on Thursday, July 17 at... Read more
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