Key takeaways
- The PPWR, Regulation (EU) 2025/40, has applied across the EU since 12 August 2026.
- Online sellers are producers in each country where they sell packaged goods directly to end users and must register, report and pay EPR fees there.
- EU-established sellers currently need an authorized representative in each other member state they sell to; non-EU sellers depend on national rules.
- Labelling applies from 12 August 2028 at the earliest, and recyclability, recycled content, empty space and reuse rules from 1 January 2030 at the earliest.
- The Council position of 21 October 2026 would exempt EU producers shipping under 1 tonne a year to a country until 2032; it is a proposal, not law.
- Trilogue talks with Parliament, which wants a small-enterprise test and a 2035 end date, come next.
In short: The PPWR (Regulation (EU) 2025/40) has applied across the EU since 12 August 2026. Online sellers must meet extended producer responsibility (EPR) rules in each country where their packaging reaches end users. EU sellers must also appoint an authorized representative in those countries, a duty the EU is now negotiating to suspend for small producers.
Updated October 2026. This guide reflects the Council's negotiating position of 21 October 2026 and Parliament's first-reading vote of October 2026.
What is the PPWR?
The PPWR is the EU Packaging and Packaging Waste Regulation, Regulation (EU) 2025/40. It replaces the 1994 Packaging Directive with one set of rules that apply directly in every member state (EUR-Lex: Regulation (EU) 2025/40).
The regulation entered into force on 11 February 2025 and has applied generally since 12 August 2026 (European Commission: Packaging waste). It covers all packaging placed on the EU market, whether empty or filled, and all packaging waste generated in the EU.
What applies from 12 August 2026, and what comes later?
From 12 August 2026, the general framework, the EPR provisions and the PFAS limits for food-contact packaging apply (European Commission: New EU rules on packaging enter into application). Labelling, design for recycling, recycled content, empty space and reuse targets follow from 2028 and 2030.
| Date | Obligation | Status |
|---|---|---|
| 11 February 2025 | PPWR enters into force | Law |
| 12 August 2026 | General application, including EPR rules and the PFAS limits in food-contact packaging | Law, in effect |
| 12 August 2026 | EU-established producers selling directly to end users in another member state must appoint an authorized representative there | Law, in effect (suspension proposed) |
| 12 August 2028, or 24 months after the implementing acts (whichever is later) | Harmonized waste-sorting label on packaging | Law, date depends on implementing acts |
| 1 January 2030, or 24 months after the delegated acts (whichever is later) | Design-for-recycling criteria for recyclability | Law, date depends on delegated acts |
| 1 January 2030, or 3 years after the implementing act (whichever is later) | Minimum recycled content in plastic packaging | Law, date depends on implementing act |
| 1 January 2030, or 3 years after the implementing act (whichever is later) | Maximum 50% empty space ratio for grouped, transport and e-commerce packaging | Law, date depends on implementing act |
| 1 January 2030, or 18 months after the implementing act (whichever is later) | Reuse targets | Law, date depends on implementing act |
| 1 January 2032 | End of the proposed suspension for small producers (Council position) | Proposal, not law |
| 1 January 2035 | End of the proposed suspension (Commission proposal and Parliament position) | Proposal, not law |
The dates for labelling, recyclability and empty space come from the Commission's guidance document (Commission Notice C/2026/3084). The recycled content and reuse dates come from the Commission's PPWR FAQ (European Commission: PPWR FAQ, August 2026). Where a date says "whichever is later," the start date depends on when the Commission adopts the secondary act (European Commission Green Forum: PPWR implementation).
Who is a producer under the PPWR?
For online sales, the business that offers packaged goods directly to an end user in another member state is the producer in that country. It must meet that country's EPR obligations.
The Commission's guidance gives the example of a company that sells packaged fruit through its web shop to a consumer in another member state. That company is the producer in the consumer's country (Commission Notice C/2026/3084). EPR fees are due in the member state where the packaging is expected to become waste.
If you ship from one warehouse to consumers in several EU countries, you can be a producer in each of them. Our guide to packaging waste regulations for e-commerce explains how this works in practice.
What are the EPR obligations for online sellers?
Online sellers must register as producers, report packaging volumes and pay EPR fees in each member state where their packaging reaches end users. Until the EU's new registers are ready, existing national registration rules apply.
Registration and reporting
The PPWR requires each member state to keep a register of producers. The Commission says producers must continue to comply with existing national registration rules for now. It will set uniform EU rules for registration and reporting, and member states then have 18 months to adapt or create their registers (European Commission: EPR for packaging, small businesses). Producers or their producer responsibility organizations must also report packaging data each year (Commission Notice C/2026/3084).
National systems differ. Germany and France, for example, have their own registers and schemes. See our guides to EPR in Germany and EPR in France, and our overview of EPR obligations by country.
Relief for small producers
The Commission describes small producers as those producing less than 10 tonnes of packaging per calendar year. Member states and producer responsibility organizations must make sure small producers do not face disproportionate burdens, for example through simplified procedures or reduced fees (European Commission: EPR for packaging, small businesses). Details vary by country.
Do you need an authorized representative?
Yes, if you are established in one EU country and sell directly to end users in another, the PPWR currently requires an authorized representative for EPR in that country. For sellers outside the EU, each member state can decide whether to require one.
EU-established sellers
Article 45(3) of the PPWR requires producers established in the EU to appoint an authorized representative for EPR when they first make packaging available directly to end users in another member state (European Commission proposal COM(2025) 982). The Commission says some countries already required this before the PPWR, and since August 2026 it applies in all member states. While its suspension proposal is pending, the Commission has asked member states to enforce the obligation "in a constructive and pragmatic way" (European Commission: EPR for packaging, small businesses).
Sellers outside the EU
For producers established in a third country, member states may require an authorized representative (EUR-Lex: Regulation (EU) 2025/40, recital 123). Neither the Commission proposal nor the Council position changes this. The Council text says the option for member states to require third-country producers to appoint a representative remains unchanged (Council mandate 14765/26). Non-EU sellers should check the rules in each country they ship to. UK sellers face separate rules at home, covered in our UK packaging EPR guide.
What do online marketplaces have to check?
Under the PPWR, online platforms must obtain information from producers about their EPR compliance before letting them sell. In practice, the Commission says platforms are not yet required to ask for an EPR registration number.
The regulation says providers of online platforms that let consumers conclude distance contracts with producers should obtain information about the producers' compliance with EPR obligations (EUR-Lex: Regulation (EU) 2025/40, recital 132). The Commission explains that once the new national registers exist, sellers will need to give the platform their national registration number before using its service (European Commission: EPR for packaging, small businesses). National rules in some countries may already go further, so check each market.
What does the simplification proposal change?
The proposal would suspend the authorized representative requirement in Article 45(3) for EU-established producers. It is not law yet. The Commission, Parliament and Council each want a different scope and end date.
Commission proposal (December 2025)
On 10 December 2025, the Commission proposed COM(2025) 982 as part of its environmental omnibus. It would suspend Article 45(3) of the PPWR for all EU-established producers until 1 January 2035 (European Commission proposal COM(2025) 982). It would also suspend the equivalent rule in the Batteries Regulation. The proposal sets no size threshold, and it keeps the third-country rules in their current form.
Parliament position (October 2026)
Parliament adopted its first-reading position in October 2026 (European Parliament Legislative Observatory: 2025/0395(COD)). It would limit the suspension to EU-based small and micro enterprises, meaning fewer than 50 employees and annual turnover or balance sheet under €10 million. The suspension would last until 2035 or until a circular economy act is adopted, whichever comes first. Other EPR duties, such as fees, would stay in place (European Parliament press release).
Council position (21 October 2026)
The Council agreed its negotiating mandate on 21 October 2026 (Council of the EU press release). Its version would:
- Suspend Article 45(3) only for a producer that places less than 1 tonne of packaging per calendar year on the market of the other member state.
- Run the suspension until 1 January 2032.
- Let national authorities order an exempted producer to appoint a representative if it breaches its EPR obligations (safeguard clause).
- Require the Commission to review the duration by 31 December 2030 (review clause).
These points come from the Council's mandate text (Council mandate 14765/26). The Council expects a fuller fix for EPR schemes in the upcoming Circular Economy Act.
What happens next?
The Council presidency will now negotiate with Parliament in trilogue talks, aiming for a quick agreement. Until a final text is adopted and published in the Official Journal, the current Article 45(3) obligation stays in force.
The final regulation will enter into force on the twentieth day after its publication (Council mandate 14765/26). The final threshold and end date are still open, so plan on the current rules until then.
What should online sellers do now?
Register where you are a producer and plan for representatives until the suspension becomes law.
- Map your sales by country. List each EU member state where you sell directly to end users and the packaging weight you ship there per year.
- Register as a producer in each of those countries under the existing national rules, and join a producer responsibility organization where required.
- Check the authorized representative rule in each country. EU sellers need one today. Non-EU sellers depend on national choices.
- Keep your registration numbers ready for marketplaces, which will need them once the new national registers are live.
- Track packaging data by material so you can report volumes and pay fees on time.
- Prepare for 2028 and 2030 by reviewing labels, empty space in e-commerce boxes and recyclability with your packaging suppliers.
- Watch the trilogue. If you ship less than 1 tonne a year to a country, you may be exempt from the representative rule once the final text is adopted.
Sources
- EUR-Lex: Regulation (EU) 2025/40 on packaging and packaging waste
- European Commission: Packaging waste (PPWR overview)
- European Commission: New EU rules on packaging enter into application (11 August 2026)
- European Commission: Extended producer responsibility for packaging, small businesses
- Commission Notice C/2026/3084: Guidance document for Regulation (EU) 2025/40 (10 June 2026)
- European Commission: PPWR Frequently Asked Questions (August 2026)
- European Commission Green Forum: PPWR implementation
- European Commission: Proposal COM(2025) 982 suspending the authorised representative rules for batteries and packaging (10 December 2025)
- Council of the EU: Simplification, Council agrees negotiating stance to cut red tape for small packaging producers (21 October 2026)
- Council of the EU: Negotiating mandate 14765/26
- European Parliament: Waste, MEPs back simplified rules for small businesses
- European Parliament Legislative Observatory: Procedure 2025/0395(COD)
How Taxually handles this
Taxually's EcoTax handles EPR registration, periodic volume reporting and payments in Germany, France and Spain, including packaging, WEEE and batteries. You get your EPR registration numbers to share with marketplaces such as Amazon, and EcoTax files the reports with the relevant producer responsibility organization.
Related guides:
Frequently asked questions
When does the PPWR apply?
The PPWR (Regulation (EU) 2025/40) entered into force on 11 February 2025 and has applied generally since 12 August 2026. Some obligations, such as harmonized labels, recycled content, empty space limits and reuse targets, start in 2028 or 2030, or later if the Commission's secondary acts are delayed.
Do online sellers need EPR registration in every EU country they ship to?
Generally yes. If you sell packaged goods directly to end users in a member state, you are the producer there and must meet its EPR obligations, including registration, reporting and fees. Existing national registration rules apply until the new EU-wide rules are in place.
Do I need an authorized representative under the PPWR?
If you are established in one EU country and sell directly to end users in another, Article 45(3) currently requires an authorized representative for EPR there. For non-EU sellers, each member state can choose whether to require one.
What did the Council agree on 21 October 2026?
The Council agreed its negotiating position to suspend the authorized representative rule for EU-established producers that place less than 1 tonne of packaging per year in another member state, until 1 January 2032, with a safeguard clause and a review by 31 December 2030. It is not law yet.
Does the simplification proposal help non-EU sellers?
No. The Commission proposal and the Council position only suspend the rule for producers established in the EU. Member states can still require sellers from third countries to appoint an authorized representative.
Do marketplaces have to check my EPR registration under the PPWR?
The PPWR requires online platforms to obtain EPR compliance information from producers. The Commission says platforms are not yet required to ask for an EPR registration number, but sellers will need to provide their national number once the new registers exist.
