Selling to Germany from the USA: EPR, VAT and product rules (LUCID, stiftung ear, Impressum)
Germany adds one packaging authorised representative with a written mandate in German, WEEE and battery registration only through a German representative, the single-use plastics levy, German-language safety information and, as the safe course, the Impressum on your site (whether DDG §5 binds a seller established outside the EU is not settled by an official text).
National rules in Germany
| Rule | Local name | Body | Applies to you when |
|---|---|---|---|
| VAT registration | Umsatzsteuer, Finanzamt | The Finanzamt set by the country your business is resident in | You owe German VAT. A United States business registers with Finanzamt Bonn-Innenstadt. |
| Marketplace VAT liability | UStG §25e, §22f | The marketplace operator | You sell through a marketplace. A seller outside Germany, the EU and the EEA names an agent for service in Germany (Empfangsbevollmächtigter) when it applies for tax registration. |
| Packaging register and system participation | LUCID, VerpackDG | Zentrale Stelle Verpackungsregister (ZSVR) | You are a producer under the packaging regulation: for example a seller abroad that ships packaged products to buyers in Germany. Your representative joins a system in its own name for packaging that falls under system participation. A system contract you signed before 12 August 2026 runs out by 31 December 2026 at the latest (VerpackDG §68(1)). |
| Packaging authorised representative | Bevollmächtigter für die erweiterte Herstellerverantwortung | ZSVR confirms the appointment | You have no branch in Germany. You appoint one, by written mandate in German, before the first packaging you make available there. |
| Material codes and EINWEG/MEHRWEG notices | VerpackDG §4, §46, §47 | You put material codes on packaging, or you sell deposit or reusable drinks packaging, online included. Single-use drinks packaging under the deposit must be marked as deposit-bearing (§46(1)). No other code or mark is mandatory. | |
| WEEE registration | stiftung ear, ElektroG | stiftung elektro-altgeräte register | You sell electrical or electronic equipment in Germany. A business without a German branch registers only through an authorised representative in Germany. |
| Battery registration | BattDG | Umweltbundesamt (UBA); applications through stiftung ear | You place batteries on the German market, including batteries in a product. You register for each brand and battery category, and only with an approved producer responsibility organisation mandated for the category or with an individual approval (BattDG §31(1)). Without a German establishment you appoint one representative, in writing and in German (BattDG §40(2)). |
| Single-use plastics fund | Einwegkunststofffonds, EWKFondsG | Umweltbundesamt (UBA) | You sell the listed single-use plastic products, fireworks included, to buyers in Germany. You register with UBA on DIVID and report by 15 May, and an annual levy per kg follows. Without a German establishment you first appoint one representative, in writing and in German; it receives the levy notice and pays it (EWKFondsG §10(1)). |
| Product safety law, enforcement and fines | ProdSG | The market surveillance authority of each Land | You sell a consumer product in Germany. Fines run up to EUR 100,000, and up to one year in prison for persistent or dangerous breaches (ProdSG §29). |
| German language for safety information | ProdSG §6 | Your product needs instructions, safety information or warnings under the EU product safety regulation. | |
| Data protection authority | BDSG §40 | The supervisory authority of each Land; the BfDI at federal level | You process the personal data of buyers in Germany. The Land authority responsible under state law supervises private businesses. |
| Website legal notice | Impressum, DDG §5 | Your website offers a business service, usually for pay. It carries your name, address, e-mail address and a second fast channel such as a contact form (CJEU C-298/07), VAT number and register number where you have one. For a company it also carries its legal form and who represents it. Whether DDG §5 binds a seller established outside the EU is not settled by an official text, and the page is the safe course. |
The same as the rest of the EU:
What does not apply in Germany
- No general duty to appoint a fiscal representative for VAT. A Fiskalvertreter is optional, and only for a business with no German seat that makes only VAT-exempt supplies and cannot deduct input VAT (UStG §22a).
- No textile EPR in force. The environment ministry published only an outline paper (Eckpunkte) on 27 March 2026. The law must be in force by 17 June 2027.
- No mandatory national recycling mark, except that single-use drinks packaging under the deposit must be marked as deposit-bearing (VerpackDG §46(1)). Material codes are optional, and only the codes in Annex 2 of VerpackDG may be used.
- The old Verpackungsgesetz no longer sets the packaging rules, except transition rules for 2026 (VerpackDG §68). VerpackDG sets them, and treats the old law as the version in force until 11 August 2026.
- A foreign business cannot register itself for WEEE. Only an authorised representative in Germany registers.
Germany sets its own rules for packaging, electronics, batteries, single-use plastics and your website, on top of the EU rules in EPR in the EU and WEEE registration, and in the EU Battery Regulation. This page lists only what Germany adds. Each row links to its EU rule.
Packaging moved to a new law on 12 August 2026
Germany now carries out the EU packaging regulation through the VerpackDG. The name sellers still search for, the Verpackungsgesetz, is the old law. The register stays LUCID, run by the ZSVR, and registering has no fee.
You register yourself in LUCID. Without a German branch you also appoint one authorised representative, by written mandate in German, and name it in LUCID. The ZSVR confirms the appointment. For packaging that falls under system participation, your representative joins a system in its own name. A system contract you signed before runs out by at the latest. The EU side of this is in packaging EPR and the EPR authorised representative.
Register, with your representative named, before you first make packaged products available in Germany. If you are already in LUCID, name your representative there by . 12 September 2026 was the transition date for a producer newly obliged under the new law and not under the old one. Not registering carries a fine of up to EUR 100,000, and not joining a system up to EUR 200,000.
Electronics and batteries go through a German representative
A foreign business cannot register itself for WEEE. It mandates one authorised representative in Germany, and stiftung ear confirms the mandate before the registration is processed. Batteries are registered per brand and category. Without a German establishment you appoint one representative for them, in writing and in German. The Umweltbundesamt is the competent authority. The law lets it entrust the registration tasks to stiftung ear, and stiftung ear takes the applications and issues the registration.
The rest is a short list
The single-use plastics levy, the VAT office, German-language safety information, the data protection supervisors and the Impressum are in the table above. The CE mark, the EU Responsible Person and the EORI number are EU rules, not German ones.
The facts for Germany, with their sources
| Fact | Value | Source | Checked |
|---|---|---|---|
| Registration authority | Packaging: the Zentrale Stelle Verpackungsregister (ZSVR) registers producers and is the competent authority for the packaging register (VerpackDG §6). | VerpackDG §6, Registrierung; zuständige Behörde (gesetze-im-internet.de) | |
| Register | LUCID, the packaging register of the ZSVR. You start the registration as a producer. | ZSVR, Registering with the LUCID Packaging Register | |
| Registration fee | Registering in LUCID has no fee. | ZSVR, Registering with the LUCID Packaging Register | |
| Local representative | Packaging: a producer without a branch in Germany appoints one Bevollmächtigter for extended producer responsibility before first making packaging or packaged products available in Germany. A producer may appoint only one. | VerpackDG §5, Beauftragung Dritter und Bevollmächtigung (gesetze-im-internet.de) | |
| Language of filing | The packaging mandate is a written power of attorney in German. | VerpackDG §5(4), Beauftragung Dritter und Bevollmächtigung (gesetze-im-internet.de) | |
| Filing deadline and frequency | Register, with your authorised representative named, before you first make packaging or packaged products available in Germany. 12 September 2026 was the transition date for a producer newly obliged under VerpackDG and not obliged under the old Verpackungsgesetz. If you are already in LUCID, name your representative there by 12 November 2026. | VerpackDG §68(2), Übergangsvorschriften (gesetze-im-internet.de) | |
| Penalty | Packaging: not registering, up to EUR 100,000. Not taking part in a system, up to EUR 200,000. | VerpackDG §66, Bußgeldvorschriften (gesetze-im-internet.de) | |
| Local representative | WEEE: a producer without a branch in Germany must mandate one authorised representative. The mandate is written, in German, and effective for at least three months. A producer may mandate only one. | ElektroG §8, Niederlassungspflicht, Beauftragung und Benennung eines Bevollmächtigten (gesetze-im-internet.de) | |
| Registration authority | WEEE: stiftung elektro-altgeräte register (stiftung ear). A foreign company cannot register itself; its authorised representative in Germany does, after stiftung ear confirms the mandate. | stiftung ear, Applying for WEEE-registration as a foreign company | |
| Filing deadline and frequency | Single-use plastics fund: an annual report to the Umweltbundesamt by 15 May, covering the previous calendar year. | EWKFondsG §11, Jährliche Meldung der Hersteller (gesetze-im-internet.de) | |
| Small-volume threshold | Single-use plastics fund: until 31 December 2026, a producer that placed under 100 kg of listed single-use plastic products on the market in the previous year, or only deposit bottles, does not need an expert to verify its annual report. | EWKFondsG §11(4), Jährliche Meldung der Hersteller (gesetze-im-internet.de) | |
| Small-volume threshold | From 1 January 2027 the limit in §11(4) below which the annual report needs no expert check rises from 100 kg to 10,000 kg of listed products. It already applies to the report due 15 May 2027 for 2026. | DIVID FAQ, Mengenmeldung: Befreiungen von der Prüfung (cites Art. 5 of the law of 13 July 2026, BGBl. 2026 I Nr. 207) | |
| Enforcement body | Product safety: the market surveillance authority of each Land, not one federal body. | ProdSG §25, Marktüberwachung (gesetze-im-internet.de) | |
| Penalty | Product safety: a fine of up to EUR 100,000 for the gravest breaches, for example failing to take a corrective measure on a dangerous product, and up to EUR 10,000 for the other listed breaches. | ProdSG §28, Bußgeldvorschriften (gesetze-im-internet.de) | |
| National rule | The instructions, safety information and warnings that the EU product safety regulation requires must be written in German. | ProdSG §6, Sprache der Informationen, Sicherheitsinformationen, Anweisungen und Warnhinweise (gesetze-im-internet.de) | |
| Registration authority | VAT, for a business resident in the United States: Finanzamt Bonn-Innenstadt. The United Kingdom: Finanzamt Hannover-Nord. A country the list does not name: Finanzamt Berlin International. | UStZustV §1 (gesetze-im-internet.de) |
Sources
- Official source, opened 5 October 2026VerpackDG §4, Kennzeichnung zur Identifizierung des Verpackungsmaterials (gesetze-im-internet.de)
- Official source, opened 5 October 2026VerpackDG §7, Systembeteiligungspflicht (gesetze-im-internet.de)
- Official source, opened 5 October 2026VerpackDG §46, Pfand- und Rücknahmepflichten für Einweggetränkeverpackungen (gesetze-im-internet.de)
- Official source, opened 5 October 2026VerpackDG §47, Hinweispflichten (gesetze-im-internet.de)
- Official source, opened 5 October 2026stiftung ear, Applying for battery registration
- Official source, opened 5 October 2026BattDG §5, Registrierung der Hersteller (gesetze-im-internet.de)
- Official source, opened 5 October 2026BattDG §30, Zuständige Behörde (gesetze-im-internet.de)
- Official source, opened 5 October 2026BattDG §31, Registrierung der Hersteller (gesetze-im-internet.de)
- Official source, opened 5 October 2026BattDG §37, Beleihung (gesetze-im-internet.de)
- Official source, opened 5 October 2026BattDG §40, Beauftragung Dritter und Bevollmächtigung (gesetze-im-internet.de)
- Official source, opened 5 October 2026EWKFondsG §3, Begriffsbestimmungen (gesetze-im-internet.de)
- Official source, opened 5 October 2026EWKFondsG §7, Registrierung der Hersteller (gesetze-im-internet.de)
- Official source, opened 5 October 2026EWKFondsG §10, Beauftragung von Bevollmächtigten (gesetze-im-internet.de)
- Official source, opened 5 October 2026EWKFondsG §12, Abgabepflicht (gesetze-im-internet.de)
- Official source, opened 5 October 2026EWKFondsG Anlage 1, Liste der Einwegkunststoffprodukte (gesetze-im-internet.de)
- Official source, opened 5 October 2026Bundesgesetzblatt 2026 I Nr. 207, Art. 5 (change of EWKFondsG §11(4)) and Art. 8(6) (recht.bund.de)
- Official source, opened 5 October 2026ProdSG §29, Strafvorschriften (gesetze-im-internet.de)
- Official source, opened 5 October 2026UStG §22a, Fiskalvertretung (gesetze-im-internet.de)
- Official source, opened 5 October 2026UStG §22f, Besondere Pflichten für Betreiber einer elektronischen Schnittstelle (gesetze-im-internet.de)
- Official source, opened 5 October 2026UStG §25e, Haftung beim Handel über eine elektronische Schnittstelle (gesetze-im-internet.de)
- Official source, opened 5 October 2026BZSt, One-Stop-Shop, EU-Regelung
- Official source, opened 5 October 2026BMUKN, press release of 27 March 2026 on textile producer responsibility
- Official source, opened 5 October 2026BDSG §40, Aufsichtsbehörden der Länder (gesetze-im-internet.de)
- Official source, opened 5 October 2026BfDI, Federal Commissioner for Data Protection and Freedom of Information
- Official source, opened 5 October 2026DDG §5, Allgemeine Informationspflichten (gesetze-im-internet.de)
- Official source, opened 5 October 2026CJEU, Case C-298/07, Bundesverband der Verbraucherzentralen v deutsche internet versicherung, 16 October 2008 - besides the e-mail address, a second rapid, direct and effective means of contact, which may be an electronic enquiry form
- Official source, opened 5 October 2026VerpackDG §6, Registrierung; zuständige Behörde (gesetze-im-internet.de)
- Official source, opened 5 October 2026ZSVR, Registering with the LUCID Packaging Register
- Official source, opened 5 October 2026VerpackDG §5, Beauftragung Dritter und Bevollmächtigung (gesetze-im-internet.de)
- Official source, opened 5 October 2026VerpackDG §68(2), Übergangsvorschriften (gesetze-im-internet.de)
- Official source, opened 5 October 2026VerpackDG §66, Bußgeldvorschriften (gesetze-im-internet.de)
- Official source, opened 5 October 2026ElektroG §8, Niederlassungspflicht, Beauftragung und Benennung eines Bevollmächtigten (gesetze-im-internet.de)
- Official source, opened 5 October 2026stiftung ear, Applying for WEEE-registration as a foreign company
- Official source, opened 5 October 2026EWKFondsG §11, Jährliche Meldung der Hersteller (gesetze-im-internet.de)
- Official source, opened 5 October 2026DIVID FAQ, Mengenmeldung: Befreiungen von der Prüfung (cites Art. 5 of the law of 13 July 2026, BGBl. 2026 I Nr. 207)
- Official source, opened 5 October 2026ProdSG §25, Marktüberwachung (gesetze-im-internet.de)
- Official source, opened 5 October 2026ProdSG §28, Bußgeldvorschriften (gesetze-im-internet.de)
- Official source, opened 5 October 2026ProdSG §6, Sprache der Informationen, Sicherheitsinformationen, Anweisungen und Warnhinweise (gesetze-im-internet.de)
- Official source, opened 5 October 2026UStZustV §1 (gesetze-im-internet.de)