News Wirtschaftsprüfung

Audit pursuant to the Packaging Act in Germany

System participation obligation? Obligation of registration? Obligation of audit?

Domestic and foreign companies in Germany are subject to licensing requirements under a "dual system" (system for collection and disposal of used sales packing) if they circulate packaging. In addition to this system participation obligation, there is also a mandatory obligation to register at the packaging register. In many cases, it is also necessary to have the quantities reported checked by an external auditor.

New regulations

Pursuant to the new Packaging Law (VerpackG – valid as of 1st January 2019), all commercially organised first distributors of filled packaging that is subject to a system participation have to consign a declaration of completeness on sales packaging (quantity report) with the Foundation Central Agency Packaging Register (Stiftung Zentrale Stelle Verpackungsregister). This has to be done by 15th May for the previous calendar year. Any producer or exporter who sells such goods to third parties in Germany for the first time is regarded as the first distributor. Third parties can be traders or end consumers. The submitted quantity reports have to be checked by a registered auditor (e.g. tax consultant/ auditor) if the statutory limits are exceeded. HLB Stückmann supports you and your clients with numerous registered auditors for audits pursuant to the Packaging Act (VerpackG) in Germany.

Affected companies

Many companies from other European countries are required to register in Germany. All previously registered companies can be viewed on www.verpackungsregister.org (the manufacturers' register).

Our services

  • Check whether an obligation for system participation exists
  • Check whether there is an obligation to report to the packaging register
  • Audit as to compliance with the mandatory "Inspection
  • Guidelines for Declarations of Completeness" (Prüfleitlinie Vollständigkeitserklärung) of the Foundation Central Agency Packaging Register
  • Efficient and timely process to avoid fines

Does your client have an obligation of registration and audit in Germany? Please contact us, we are here to help you and your client.

We'd be delighted to advise you

  • Wirtschaftsprüfer und Steuerberater Jörn Linkermann

    Dipl.-Kfm.
    Jörn Linkermann

    German Public Auditor, Certified Tax Adviser, Partner

    +49 521 2993327

    Detail
  • Christoph Brinkmann, B.Sc.

    Tax and Audit Project Manager

    +49 521 2993396

    Detail
  • Steuerberater Sebastian Fölling, M.Sc.

    Sebastian Fölling, M.Sc.

    Certified Tax Adviser

    +49 521 2993312

    Detail
  • Wirtschaftsprüfer und Steuerberater Jörn Linkermann

    Dipl.-Kfm.
    Jörn Linkermann

    German Public Auditor, Certified Tax Adviser, Partner

    +49 521 2993327

    Detail
  • Christoph Brinkmann, B.Sc.

    Tax and Audit Project Manager

    +49 521 2993396

    Detail
  • Steuerberater Sebastian Fölling, M.Sc.

    Sebastian Fölling, M.Sc.

    Certified Tax Adviser

    +49 521 2993312

    Detail