# The EPR tax: Complete guide to new obligations for businesses The year 2026 marks a major turning point in the landscape of Extended Producer Responsibility (EPR) in France. Between the entry into force of the newEPR Scheme EPR professionalEPR and the changes brought about by the European PPWR regulation, businesses must prepare for significant changes in their tax and reporting obligations. This development is part of a move to strengthen the polluter pays principle and accelerate the transition to a circular economy. ## The EPR tax: definition and regulatory context

Extended Producer Responsibility Principle

**The EPR tax EPR corresponds to the financial contributions that producers must pay to approved eco-organizations as part of their Extended Producer Responsibility obligations. In France, this principle has been codified in Article L. 541-10 of the Environmental Code since 1975, but has been significantly extended by the AGEC law of 2020. Currently, **19 EPR schemes** are operational in France, covering sectors as varied as packaging, electrical equipment, textiles, and tires. Each Scheme on the polluter pays principle: companies that place products on the French market finance their end-of-life management. The distinction between EPR tax EPR eco-contribution lies mainly in their legal nature. The eco-contribution is a voluntary contribution paid to an eco-organization, while the EPR tax EPR a legal obligation that is subject to penalties in the event of non-compliance. This distinction takes on particular importance in the context of the stricter regulations coming into force in 2026.

Major changes introduced by the AGEC law and the PPWR regulation

The AGEC (Anti-Waste for a Circular Economy) law of February 10, 2020, significantly expanded the scope of EPR sectors. The stated objective is to achieve **100% plastic recycling** by 2025, compared to only **29% currently** according to the latest official figures from 2024. The European PPWR (Packaging and Packaging Waste Regulation) introduces a new definition of producer, which now includes **contractors**. This change, applicable from 2026, significantly increases the number of companies affected by EPR obligations. Companies that use service providers to package their products are now responsible for the packaging used. This regulatory change is accompanied by tougher administrative penalties. Fines can now reach **€7,500 per ton** undeclared, with a ceiling of €30,000 for incorrect information provided to the authorities. ## NewEPR Scheme for professionalEPR 2026

Implementation schedule and scope of application

Decree No. 2025-1081 of November 17, 2025 formalizes the creation of theEPR Scheme for professionalEPR (EPRO), which will come into force on **January 1, 2026**, with obligations taking effect on **July 1, 2026**. This new Scheme approximately **17 million tons** of industrial and commercial packaging annually. The Scheme is the result of the merger between the EPR and a portion of industrial packaging previously excluded from the scope. It covers all packaging used in a professional context: transport packaging, grouping packaging, and primary packaging intended for professionals. The companies concerned have a six-month transition period to organize themselves and join an approved eco-organization. This buffer period allows economic actors to gradually adapt to the new regulatory requirements.

Companies affected by EPRO obligations

The new definition of producer significantly broadens the scope of application. The following are now covered: - **Traditional producers**: manufacturers and importers of packaging - **Principals**: companies that have their products packaged by third parties - **Distributors**: for their own-brand packaging - **Digital platforms**: for the packaging of their third-party sellers under certain conditions This extension is in line with the logic of increased accountability for economic actors. A company that designs a product and uses a service provider to package it becomes responsible for the environmental impact of that packaging, even if it does not produce it directly. Obtaining a **Unique Identifier (UIN)** becomes mandatory for all these categories of companies. This identifier must be mentioned in the general terms and conditions of sale and used for all declarations via the SYDEREP system. ## Calculation and amount of EPR contributions EPR 2026

System of scales by material and environmental modulation

The calculation of eco-contributions for 2026 is based on scales that vary according to the materials used and incorporates an environmental bonus-malus system. The basic scales are established per ton of packaging placed on the market, with significant variations depending on the material: The modulation system can vary contributions from **-100% to +100%** depending on the eco-design criteria met. Bonuses reward the use of recycled materials, ease of recycling, or reduction in packaging quantities. Conversely, penalties are imposed on materials that are difficult to recycle or on excessive packaging. Billing is **quarterly** for companies whose annual contributions exceed €10,000 excluding tax, and **annual** for others. This differentiation reduces the administrative burden on small businesses while maintaining regular monitoring for large contributors.

Impact of Citeo rates and rate changes

The 2026 rates of the main eco-organizations such as Citeo incorporate the new requirements of the PPWR regulation. These changes result in an average increase in contributions, particularly for plastic packaging and complex multi-material packaging. The introduction of the Scheme also changes the distribution of costs between household and professional packaging. Companies may see cost transfers depending on the nature of their packaging and its final destination (household or professional). To optimize their costs, companies can rely on tools such as Ecobalyse to calculate environmental impact of their packaging and identify the most effective eco-design levers. ## Reporting and administrative obligations for 2026

SYDEREP system and mandatory declarations

All EPR declarations now EPR through **SYDEREP**, the unified system developed by ADEME. This portal centralizes declarations from all EPR sectors EPR allows real-time monitoring of each company's obligations. Declarations must be made **quarterly** for most sectors, with specific deadlines: January 31, April 30, July 31, and October 31. Failure to meet these deadlines exposes companies to late penalties calculated on the amount of contributions due. UIN the cornerstone of the reporting system. Each company must obtain a UIN Scheme EPR Scheme EPR and use it systematically in its commercial and administrative relations. This enhanced traceability enables the authorities to better monitor compliance with obligations.

Prevention plans and eco-design

Companies whose annual contributions exceed certain thresholds must develop a **five-year eco-design plan**. This document details the concrete actions implemented to reduce the environmental impact of packaging: weight reduction, material substitution, and improved recyclability. The plan must be updated annually and sent to the relevant eco-organization. It is used as a basis for assessing the allocation of environmental bonuses and may be checked by government departments. Companies can receive support in developing these plans through public aid schemes or the advisory services of eco-organizations. This preventive approach is in line with the continuous improvement promoted by EPR regulations. ## Approved eco-organizations and membership terms and conditions

Competitive landscape of eco-organizations

The market for eco-organizations for packaging mainly includes **Citeo**, **Léko**, and **Adelphe**. Each eco-organization offers different services and specific rates, allowing companies to choose the offer that best suits their needs. Eco-organization accreditation is issued by the government for a maximum period of **six years**. This accreditation is conditional on compliance with specific specifications that set targets for collection, recycling, and awareness-raising. Eco-organizations are also subject to performance obligations, unlike the previous requirement to simply comply with certain means. The choice of eco-organization must take several criteria into account: geographical coverage, quality of services, pricing, but also capacity for innovation and support in eco-design initiatives.

Individual system alternative

Companies may also opt for an **individual system** instead of joining an eco-organization. This option requires financial guarantees and proof of the company's ability to meet regulatory objectives independently. The individual system is mainly suitable for large companies with the technical and financial resources to organize their own waste Scheme . It offers greater control over costs and operational procedures, but imposes significant administrative constraints. The financial guarantees required can represent several years of theoretical contributions, which is a significant obstacle for most companies. This is why more than 95% of producers choose to join an eco-organization. ## Taxation of plastic packaging: changes in 2026

Elimination of the national plastic tax

The 2026 finance bill initially provided for the introduction of a tax on plastic packaging of **€30 per ton** in 2026, rising to **€150 per ton** in 2030. This measure, included in Article 21 of the draft finance bill, was ultimately removed by Parliament following pressure from the industrial sector. This removal represents an estimated loss of revenue of several hundred million euros for the public finances. It illustrates the difficulties in gaining acceptance for "greening taxation" in a tense economic climate. The abandonment of this national tax does not prevent local authorities from introducing their own plastic packaging taxation schemes, within the scope of their waste management powers.

European contribution maintained

At the same time, France continues to pay its **European contribution** based on non-recycled plastic packaging. This contribution, set at **€800 per ton**, represents an annual cost of several hundred million euros for the French government. With a plastic recycling rate of only **25.9%** compared to the European average of **41.5%**, France is one of the worst performers in Europe. This situation generates significant penalties that weigh on public finances and create indirect pressure on businesses. Improving the plastic recycling rate is therefore a major economic challenge, beyond environmental considerations. Investments in recycling technologies and eco-design of packaging can help reduce this European bill. ## EPR sanctions and controls in 2026

Tightening of the sanctions regime

The strengthening of EPR sanctions EPR 2026 is based on a logic of performance obligations rather than simple means obligations. Eco-organizations must now meet quantified collection and recycling targets, or face financial penalties. Administrative fines can reach **€7,500 per ton** undeclared for the most serious breaches. This penalty applies retroactively over several financial years in the event of repeated fraud or omissions. Incorrect information provided to the authorities is punishable by fines of up to **€30,000**. This penalty covers inaccurate declarations, late declarations, or the transmission of incomplete data.

Intensification of DGCCRF inspections

The French Directorate-General for Competition, Consumer Affairs, and Fraud Control (DGCCRF) is stepping up its checks on compliance with EPR obligations. These checks may focus on the accuracy of declarations, actual membership of eco-organizations, or compliance with consumer information requirements. Inspections now rely on digital tools that allow declarative data to be cross-referenced with customs and tax information. This data-driven approach improves the effectiveness of checks and reduces the possibility of circumvention. The companies inspected have the right to respond and can challenge penalties before the administrative courts. However, the burden of proof lies with them to demonstrate their good faith or the absence of any breach. To avoid these risks, companies can rely on solutions such as those offered by CompliancR automate their EPR compliance and reduce the risk of errors. ## Practical guide: complying with EPR

Checklist of essential steps

Compliance with EPR requires a methodical approach with a specific timeline. Companies must first identify their obligations based on their activity and the geographical scope of their product marketing. The key steps include: 1. **Audit of obligations**: identification of the EPR sectors EPR according to the products marketed 2. **Obtaining UIN: request for unique identifiers for each Scheme the ADEME portal 3. **Choice of eco-organization**: comparison of offers and membership before July 1, 2026 4. **Setting up reporting**: organizing quarterly declarations via SYDEREP Anticipation is a key factor for success. Companies that organize themselves in advance avoid late penalties and benefit from better support from eco-organizations.

Official tools and resources

The **filieres-rep.ademe.fr** portal centralizes all official information on EPR sectors. It offers practical guides, contribution simulators, and training webinars for businesses. The SYDEREP platform not only allows users to complete mandatory declarations, but also to track the progress of their contributions and access personalized dashboards. Companies can use it to view their declaration history and anticipate upcoming deadlines. Chambers of Commerce and Industry also offer personalized support for companies in their region. These services can be particularly useful for SMEs that are new to EPR obligations. For an automated and optimized approach, solutions such as CompliancR the automation of EPR obligation management at rates accessible to businesses of all sizes. ## FAQ

When will I have to start paying the EPR tax EPR commercial packaging?

The obligations of the newEPR Scheme EPR professionalEPR (EPRO) will come into force on **July 1, 2026**. You must join an approved eco-organization before this date and start paying your contributions from the third quarter of 2026. The first quarterly declaration must be made before October 31, 2026, for the volumes of the third quarter.

How can I find out if my company is affected by the new definition of producer?

Since 2026, you are affected if you **manufacture**, **import**, or **have manufactured** packaging placed on the French market. The new definition includes contractors: if you entrust the packaging of your products to a service provider, you become responsible for this packaging even if you do not produce it directly. Digital platforms may also be affected for packaging from their third-party sellers.

What is the difference between the EPR tax EPR the eco-contribution?

The **eco-contribution** is the amount you pay to your eco-organization (Citeo, Léko, Adelphe) in exchange for the management of your end-of-life packaging. The EPR tax** refers to all tax obligations related to Extended Producer Responsibility, including eco-contributions but also any penalties for non-compliance. In everyday language, the two terms are often used interchangeably.

Can I change eco-organizations during the year?

No, membership of an eco-organization is **annual and binding**. You can only change eco-organizations at the end of your contract, usually on December 31. It is therefore important to compare offers carefully (rates, services, geographical coverage) before making your choice. Some eco-organizations offer multi-year contracts with advantageous rates.

What risks does my company face in the event of EPR non-compliance EPR 2026?

Penalties were significantly increased in 2026. You could face a fine of up to €7,500 per undeclared ton, with a maximum of €30,000 for providing false information. The DGCCRF's checks are becoming more intensive and are supported by digital tools that cross-reference your declarations with customs data. Beyond financial penalties, failure to comply with EPR obligations EPR damage your brand image and compromise your business relationships.

How do I calculate the amount of my EPR contributions EPR 2026?

The calculation is made by multiplying the tonnage of your packaging by the tariff scales of your eco-organization, then applying environmental adjustments (bonus-malus). The rates vary depending on the material: plastic, cardboard, glass, metal, etc. The adjustment system can vary your contribution from -100% to +100% depending on your eco-design criteria. For an accurate calculation, use the simulators available on the eco-organization websites or consult an EPR compliance expert.

What documents do I need to keep to prove my EPR compliance EPR

You must keep the following documents for at least five years: your eco-organization membership contracts, proof of payment of contributions, SYDEREP declarations, invoices for packaging purchases, and your eco-design plan, if applicable. These documents may be requested during a DGCCRF inspection. It is recommended that you scan and save these documents in a secure system for easy reference.

My company distributes products in several European countries. Am I subject to EPR ?

You are subject to EPR only for products **placed on the French market**. If you sell in several European countries, you must comply with the EPR obligations EPR each country where you market your products. Each Member State has its own rules and eco-organizations. It is advisable to map your obligations country by country and seek the assistance of a European compliance specialist.

How do I obtain my Unique Identifier (UIN) and how long does it take?

UIN free of charge on the **filieres-rep.ademe.fr** portal by creating an account and entering information about your company and your products. It usually takes **2 to 5 business days** to obtain after your application has been approved. You must obtain a UIN for eachEPR Scheme EPR (packaging, textiles, electrical equipment, etc.). This identifier must then be mentioned in your general terms and conditions of sale and used for all your declarations.

EPR the EPR tax EPR to reusable packaging such as pallets?

Reusable and returnable packaging may be eligible for exemptions or reduced rates depending on their lifespan and actual reuse rate. Wooden pallets, for example, are often exempt if they are subject to a functional deposit system. However, you must be able to prove that they are reusable and that a return system is in place. If in doubt, consult your eco-organization for a specific assessment of your situation. Source: Citeo - Circular economy and EPR what will change in 2026