EWKFondsG §11 Audit

The EWKFondsG quantity declaration is not simply a finance total. It depends on correct producer status, accurate product classification, defensible unit weights, reliable sales or placing-on-the-market data, and a traceable calculation methodology.

For packaging teams, relevant Annex 1 categories include food containers, flexible packets and wrappers with food content, beverage containers up to three litres, beverage cups, and lightweight plastic carrier bags. The EWKFondsG also covers other specified single-use plastic product categories.

The quantities reported under §11 are used in calculating the applicable single-use plastic levy. This makes data quality important not only for regulatory compliance but also for financial planning and auditability. A robust process should allow your organization to explain where each reported kilogram came from, which products were included or excluded, which data sources were used, and how changes were controlled.

The EWKFondsG identifies eligible reviewers as registered experts or registered Wirtschaftsprüfer (auditors), Steuerberater (tax advisers), or vereidigte Buchprüfer (sworn auditors) meeting the relevant registration requirements. UBA also maintains information on auditors operating in the EWKFondsG area. Producers select and commission their auditor.

The applicable UBA audit guidelines should be reviewed for every reporting cycle because they establish the practical framework that registered auditors must follow when examining the annual report.

1. Confirm the Reporting Entity and Producer Status

Start by determining which legal entity qualifies as the producer for EWKFondsG purposes. Review how the relevant products are first made available on the German market and whether direct distance sales from outside Germany are involved. Do not assume that a producer role established under another packaging or EPR regime automatically creates the same classification under the EWKFondsG.

2. Identify Products Within the EWKFondsG Scope

Create a controlled list of products that may fall within Annex 1 and document the reasoning behind each classification.

For food containers and packets or film packaging, current UBA implementation guidance also applies a 500 g threshold relevant to product scope: affected food containers and packets or film packaging with contents above 500 g are treated as outside the EWKFondsG scope under the current administrative approach. Product classification should therefore be checked against the latest UBA guidance.

3. Establish Reliable Weight Data

For each in-scope article, retain the product or packaging weight used in the calculation and document its source. Depending on the product, supporting evidence may include approved specifications, supplier information, measurement records, or other controlled technical data.

Avoid relying on undocumented averages where more accurate product-specific information is available.

4. Build the Annual Quantity Calculation

Connect approved weight information to the number of units first placed on the German market or sold into Germany during the reporting year.

Define how your methodology handles returns, corrections, discontinued SKUs, product changes, duplicate records, and other adjustments. The calculation should be sufficiently documented so that another qualified person can understand and reproduce the methodology.

5. Reconcile the Result

Before independent verification, compare the calculated EWKFondsG quantities with relevant commercial, logistics, ERP, sales, and packaging records.

Investigate material differences instead of simply adjusting totals without supporting documentation. Maintain a reconciliation trail that identifies the source information, calculation method, reviewer, corrections, and final approved quantity.

6. Prepare an Auditor-Ready Evidence Pack

Organize the reporting file so the independent auditor can follow the reporting logic efficiently.

A practical evidence pack should contain:

• Reporting entity information
• Product scope and classification list
• Classification rationale
• Product or packaging weight evidence
• Annual quantity calculations
• Relevant source-data extracts
• Reconciliation records
• Calculation methodology
• Change history
• Internal review and approval records

Documents should be version-controlled and clearly connected to the quantities being reported.

7. Complete Verification and DIVID Submission

Where statutory verification applies, the eligible registered auditor performs the independent review and provides the required audit documentation and confirmation.

The manufacturer must electronically transmit the annual report together with the required confirmation and audit report to UBA using the prescribed electronic process. The law also requires the auditor’s confirmation to carry the specified qualified electronic signature.

Significant EWKFondsG reporting problems often arise when product classifications, packaging specifications, weights, and sales information are maintained across separate systems without a controlled relationship between them.

Typical warning signs include:

• Outdated product or packaging weights
• Undocumented product exclusions
• Incorrect Annex 1 classifications
• Inconsistent SKU or product naming
• Manual copy-and-paste calculations
• Missing supporting records
• Unclear responsibility for data approval
• Uncontrolled spreadsheet versions
• Changes made after internal review without documentation

A stronger approach is to manage EWKFondsG reporting as a recurring compliance process, rather than as a once-a-year spreadsheet exercise.

Assign responsible data owners, establish approved source systems, document the methodology, set an internal reporting cut-off ahead of 15 May, and conduct a structured readiness review before the independent auditor receives the reporting file.

ComplyMarket can support your organization across the practical work that surrounds an EWKFondsG §11 audit—from confirming scope and preparing defensible quantity data to organizing the evidence package, coordinating with the independent auditor and getting the final reporting file ready for DIVID.

The statutory verification itself remains independent. Under §11 EWKFondsG, the annual quantity report must be checked and confirmed by an eligible registered expert, Wirtschaftsprüfer, Steuerberater or vereidigter Buchprüfer where the verification requirement applies. ComplyMarket supports the work around that examination so the auditor receives structured, traceable and review-ready information.

ComplyMarket works with accredited audit professionals and can help coordinate an appropriate auditor for the EWKFondsG engagement. For a statutory §11 verification, the professional selected for the engagement must also meet the specific registration requirements referenced by the EWKFondsG and the Packaging Act.

This means the audit can be handled as part of one coordinated compliance process rather than as a disconnected handoff at the end of the reporting cycle. ComplyMarket can prepare the reporting basis and supporting evidence, organize the auditor handover, coordinate information requests and help keep the reporting file controlled as questions or corrections arise. The auditor remains responsible for the independent examination, the audit conclusion and the statutory confirmation.

Before the formal examination begins, ComplyMarket can help build the reporting file the auditor needs to review efficiently:

• Scope and verification assessment – confirm the relevant reporting entity, identify potentially in-scope product categories and determine whether the routine verification requirement applies, including the statutory 100 kg exemption and its limitations.
• Product classification support – structure the product list and document the basis for including or excluding products under the applicable EWKFondsG categories and current UBA guidance.
• Quantity and weight data preparation – connect controlled product or packaging weights with the number of units first placed on the German market or sold into Germany during the reporting year, so the reported kilograms can be traced back to source data.
• Calculation methodology – document how the annual quantity calculation handles returns, corrections, discontinued SKUs, product changes, duplicate records and other adjustments.
• Reconciliation and exception review – compare the calculated EWKFondsG quantities with relevant ERP, sales, logistics, product and packaging records and investigate unexplained differences before the auditor receives the file.
• Evidence organization – assemble specifications, supplier information, measurement records, source-data extracts, calculations, reconciliations, change history and internal approvals into a controlled audit package.
• Pre-audit readiness review – identify missing evidence, inconsistent classifications, unsupported weights, calculation gaps or version-control issues that could slow down the independent verification.

Once the independent audit starts, ComplyMarket can continue supporting the engagement without taking over the auditor's independent role:

• Auditor coordination – help organize the exchange of the reporting package, supporting records and follow-up information with the qualified audit professional working on the engagement.
• Structured auditor handover – provide a clear connection between the reported totals, underlying calculations, product classifications, weight evidence and source data so the auditor can follow the reporting logic.
• Audit-query support – help retrieve supporting evidence and explain data sources, calculation logic and documented adjustments when the auditor asks for additional information.
• Controlled correction support – where an issue is identified, help trace it to the underlying data, update the relevant calculation or documentation and preserve a clear record of what changed and why.
• Final reporting-package readiness – organize the final annual quantity report and supporting audit documentation so the manufacturer is prepared for the prescribed electronic DIVID submission process.

ComplyMarket does not replace the statutory verifier. The eligible registered auditor is responsible for carrying out the independent examination in accordance with the applicable requirements and UBA audit guidelines, issuing the audit report and confirmation, and applying the required qualified electronic signature to the confirmation. ComplyMarket's role is to make the underlying compliance data, methodology, evidence and audit coordination as complete and efficient as possible.

ComplyMarket can bring product classification, quantity calculations, evidence, auditor coordination and DIVID readiness into one controlled workflow, supported by structured data, traceable evidence, version control and audit-ready documentation.

This gives companies a practical route from source data through independent verification and final reporting preparation.