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Major Changes in Packaging Tax Law Coming in 2026 – What Taxable Persons in eCommerce and Other Businesses Need to Know

  • Introduction of New Legislation: Starting 12 August 2026, Germany will implement the Packaging Implementation Act (VerpackDG), replacing the current Packaging Act (VerpackG), coinciding with the enforcement of the new EU Packaging Regulation that will replace the existing Packaging Directive.
  • Impact on Economic Operators: The new regulatory framework affects all economic operators placing packaging on the German market for the first time, including manufacturers, suppliers, importers, and fulfillment service providers, with particular emphasis on taxable persons in eCommerce and those selling packaged goods from outside the EU.
  • Key Changes for Compliance: The legislation introduces extended producer responsibility for all packaging types, mandatory registration with the Central Packaging Register (ZSVR), and eliminates exemptions, requiring that both B2B and B2C packaging adhere to the same regulations, necessitating immediate action to ensure compliance and avoid penalties.

Source Germany



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