For manufacturers
Understand the audit process, prepare the key facts and identify relevant records.
Process and preparationSection 11 EWKFondsG · registered DIVID examiner
DIVID audit - Your quantity declaration in Germany
TAXORA audits annual quantity declarations under Germany’s Single-Use Plastics Fund Act – thoroughly, digitally and under the professional responsibility of a registered DIVID examiner, supported by the firm team.
Remote audit · Germany and international
New threshold from 202710,000 kg
Regular audit threshold: an annual total of 10,000 kg. Statutory exemptions must still be considered.
Standard processing3–5 working days
Find the right starting point
For tax firms and professional partners
Support a client case and agree responsibilities for the cooperation.
Explore cooperation40+years of audit experience
from €599fixed fees
3–5working days standard processing
DE · ENsupport in German & English
Experience and team
Your personal contact for the single-use plastic declaration
TAXORA combines more than 40 years of audit experience with a qualified firm team. The audit is performed under the personal responsibility of a registered DIVID examiner. The TAXORA team supports you from the document request through technical questions to the delivery of the audit report and confirmation with QES.
- A reliable contact throughout the entire audit
- Experience with German, European and non-European companies
- Structured audit of complex ERP and inventory data
Included in the service
Audit planning, audit of the documents, structured clarification of audit-related questions, the audit report and QES confirmation.
Audit types and indicative fees
The right audit for your situation
After receiving the key facts, we provide an individual fixed-fee offer. Prices below are indicative for a complete remote audit; on-site work is quoted separately.
Mandatory audit from 10,000 kg
from €2,999net
Verification and confirmation of the annual declaration once the statutory threshold is reached.
The entry price applies from 10,000 kg. Higher annual quantities increase the fee.
Learn moreAudit following a UBA order
from €999net
For cases where the German Environment Agency requests an audit below the normal threshold.
The order and affected reporting period determine the scope.
Learn moreVoluntary audit
from €599net
Independent audit of a declaration below the statutory threshold.
Suitable for internal assurance or robust compliance evidence.
Learn moreExpress audit: subject to availability, plus €999 net.
01.01.27
Legal note on the threshold
The 10,000 kg threshold applies from 1 January 2027.
A lower threshold may apply to earlier periods. Manufacturers of exclusively the deposit-bearing beverage bottles specified by law may be exempt from the regular audit regardless of quantity. The UBA may require an individual audit even where an exemption applies. We clarify the period, product categories and reason for the audit before engagement.
Audit process
A clear route from enquiry to upload in the DIVID portal
- 01
Enquiry and offer
Provide the company name, country of establishment, reporting year, reason for the audit and approximate total quantity in the form. TAXORA clarifies the details of your enquiry and prepares an individual offer. Alternatively, email info@taxora-steuerberatung.de.
- 02
Provide documents
After engagement, send the relevant documents and quantity evidence to TAXORA.
- 03
Audit and questions
The registered DIVID examiner audits the declaration; the team coordinates any open points with you.
- 04
DIVID template
Download the confirmation template from DIVID and send it to TAXORA.
- 05
Closing discussion
Once the audit is complete, you may discuss the results and key findings with us if you wish.
- 06
Upload
You receive the audit report and confirmation with a qualified electronic signature (QES) and upload both documents together with the quantity declaration to DIVID.
Typical documents
What we usually need
The exact request depends on the company, product range and data structure. Typical items include:
- 01Product lists and information on weight, materials and composition
- 02Quantity schedules for the relevant reporting year
- 03ERP, inventory, sales or production reports
- 04Invoices, delivery notes or other sample evidence
- 05Evidence for exports, returns and exclusions
- 06DIVID registration and relevant company data
PDF, Excel and structured data reports can be provided digitally. A case-specific list follows engagement.
After you engage TAXORA, we provide a checklist to help you prepare for the audit.
Who we support
For manufacturers with German obligations
German manufacturers from 10,000 kgForeign manufacturers filing in GermanyFood manufacturersImportersPrivate-label and own-brand companiesE-commerce retailersTax firms with affected clientsEPR and environmental advisersCompanies with a UBA orderBusinesses with complex ERP data
International engagements
German audit requirements, explained clearly
TAXORA supports companies from Europe and third countries with the audit of their German DIVID declarations. Our team communicates in German or English and can structure extensive foreign data for the audit.
This language version is for orientation. Correspondence and professional coordination are conducted in German or English.
Frequently asked questions
DIVID quantity declarations and audits: frequently asked questions
Further informationAt what quantity does a DIVID declaration require an audit?
The regular audit threshold of 10,000 kg first applies to reporting year 2026, whose declaration is due by 15 May 2027, including that date. Exactly 10,000 kg reaches the threshold. For earlier periods, the reporting and filing years must be distinguished. The separate exemption for exclusively deposit-bearing beverage bottles and any UBA order must be considered independently of quantity.
What is the deadline for filing the DIVID quantity declaration?
The annual quantity declaration is generally due through DIVID by 15 May of the following year, including that date. For 2026 quantities, the deadline is therefore 15 May 2027. If an audit is required, the audit report and confirmation bearing a qualified electronic signature must accompany the filing. Requesting or commissioning an audit does not extend the deadline; any different official deadline must be considered individually.
What exemption applies to exclusively deposit-bearing beverage bottles?
A manufacturer that first supplied or sold exclusively the deposit-bearing beverage bottles specified in section 11(4) EWKFondsG during the relevant calendar year has a separate exemption from the regular audit and confirmation requirement. This applies independently of the quantity threshold. It must not be extended to all beverage containers or mixed product ranges. The UBA may still require an audit in an individual case.
How much does a TAXORA DIVID audit cost?
Indicative fees start at €599 net for a voluntary audit, €999 net for an audit following a UBA order and €2,999 net for a regular mandatory audit from 10,000 kg. The fee depends on scope and annual quantity; you receive an individual fixed-fee offer before engagement. Express audits are available subject to capacity for an additional €999 net. On-site visits are quoted separately.
How long does a DIVID quantity declaration audit take?
A standard remote audit usually takes three to five working days once all required records are available. Company size, data volume and outstanding questions influence the actual process, so this is not a blanket deadline guarantee. Where a UBA order or filing deadline is approaching, timing and available capacity should be expressly agreed before engagement.
Request an audit
Enquire about your DIVID audit.
Provide your company name, country, reporting year, approximate total quantity and reason for the audit. Use the enquiry form when available or email info@taxora-steuerberatung.de.
Prepare an enquiryNon-binding · An engagement begins only after the offer has been accepted.