The new legislation that has passed through the Federal Parliament and is now awaiting approval by the Federal Council concerns the introduction of single-use plastics levy. The legislation sets out the scope, levy principles, refunds, and penalties for a new levy that will be paid by businesses that place a product on the market for the first time. This will include distance sales, and the first payment is expected in the first quarter of 2025.
The German Federal Parliament approves the single-use plastics levy
Public
Germany
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
839
Content accuracy validation date:
10.03.2023
Content accuracy validation time:
12:32h
The levy is designed to help cover the cost of disposing of products that cannot be recycled or reused, such as single-use plastics, electronics, and batteries. It is part of Germany's wider efforts to reduce waste and improve sustainability, and it is expected to have a significant impact on businesses that produce or sell such products.
As the legislation awaits final approval, businesses are being urged to prepare for compliance and monitor any legal developments that may arise. They should also consider the potential impact on their operations, including supply chains and pricing, and take steps to adapt accordingly.
While the new levy is expected to be challenging for businesses, it is also seen as an important step towards a more sustainable future. As Germany continues to lead the way in environmental policy and regulation, it is likely that other countries will follow suit, making it even more important for businesses to prepare for the changes ahead.
Other news from Germany
Germany: The Role of the Cash Register Security Ordinance (KassenSichV) and the TSE
Germany
Author: Ivana Picajkić
Since January 1, 2020, Germany’s Cash Register Security Ordinance (KassenSichV) requires all electronic cash registers to use a certified Technical Security System (TSE) that securely records and signs each transaction to prevent tampering. Businesses must issue receipts for every sale and ensure their systems produce audit-ready data in the standardized DSFinV-K format. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Germany Issues New E-Invoicing Guidelines for 2025: Rules Focus on Format and VAT Deductions
Germany
Author: Ivana Picajkić
Germany’s Ministry of Finance issued updated e-invoicing guidelines emphasizing that, from 2025, only structured invoices in formats like XRechnung or ZUGFeRD, compliant with EN 16931, will be legally valid for VAT deduction. During the transition phase through 2026–2027, non-compliant invoices may still be accepted if they meet Section 14(4) VAT Act requirements. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New event was created: Join our free webinar: Germany’s new cash register rules: Reporting mandate & TSE certificate
Public
Germany
Author: Ivana Picajkić and Ištvan Božoki
Germany
Author: Ivana Picajkić and Ištvan Božoki
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
Germany’s Cash Register Reporting Obligation: July 31 Deadline Approaching
Germany
Author: Ivana Picajkić
Starting January 1, 2025, all businesses and self-employed individuals in Germany using electronic recording systems with a TSE must report these devices to the tax office through the ELSTER platform. Devices already in use before July 1 must be reported by July 31, 2025, while new or temporary devices must be registered within one month of acquisition or setup. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Germany: New Draft from BMF Clarifies E-Invoicing Rules
Germany
Author: Ivana Picajkić
On June 25, 2025, Germany’s Ministry of Finance released a revised draft clarifying e-invoicing rules, including mandatory EN16931 compliance, eased requirements for small businesses, and sector-specific updates for construction. The phased rollout requires all German businesses and foreign entities with a German establishment to receive structured B2B e-invoices from January 2025, with full issuance obligations by 2028. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New document was uploaded: EV-chargers from the Fiscalization Perspective in Germany
Germany
Author: Ivana Picajkić
Germany’s fiscalization system is based on the Technical Security Element (TSE), which secures POS transactions but does not apply to EV chargers. Let's find out what this means in practice. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
German Government Proposes 2027 Cash Register Mandate— Is the plan clear enough?
Germany
Author: Ivana Picajkić
Germany plans to mandate electronic cash registers from January 1, 2027, for businesses with annual sales over €100,000, but key details remain unclear. The Tax Consultants Association (DStV) questions whether the threshold applies to total turnover or only cash sales and urges exemptions for mobile or low-infrastructure businesses. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login