Commission Implementing Decision (EU) 2026/1425 of 30 June 2026 laying down rules for the application of Directive (EU) 2019/904 of the European Parliament and of the Council as regards the calculation, verification and reporting of data on recycled plastic content in single-use plastic beverage bottles and repealing Commission Implementing Decision (EU) 2023/2683
Definitions
For the purposes of this Decision, the following definitions apply:
(1)
‘recycled plastic’ means plastic which was post-consumer plastic waste before recycling, and which has been produced by recycling (including sorting), as defined in Article 3, point (17), of Directive 2008/98/EC, in the Union. As of 21 November 2027, it shall also cover post-consumer plastic waste that has been recycled (including sorted) in:
(a)
a third country to which the OECD decision applies, unless the assessment carried out and decision adopted pursuant to Article 45(5) and (6) of Regulation (EU) 2024/1157 concludes that it does not fulfil the requirements of environmentally sound management of plastic waste;
(b)
a third country with which the Union has concluded agreements or arrangements to ensure that the recycled plastic is obtained from post-consumer plastic waste that has been treated in each relevant installation in a manner equivalent to EU standards related to human health and environmental protection requirements under Union legislation, in particular in Directive 2008/98/EC and Regulation (EU) 2025/40, as relevant. The country shall also have a comprehensive waste management framework covering its entire territory and demonstrating its ability and willingness to guarantee environmentally sound waste management, taking into account in particular the following criteria:
(i)
the measures implemented and planned to ensure the environmentally sound management of waste within its territory, such as the introduction of an extended producer responsibility system or an equivalent system implementing the polluter pays principle;
(ii)
the measures implemented and planned to increase the proportion of plastic recycled from post-consumer plastic waste, and the indicators for monitoring these measures;
(iii)
the measures implemented and planned to increase the proportion of plastic recycled from post-consumer plastic waste incorporated in products placed on the national market, and the indicators for monitoring these measures;
(2)
‘post-consumer plastic waste’ means waste that has been generated from plastic products that have been:
(a)
placed on the market of the Union;
(b)
placed on the market or supplied for distribution, consumption or use in a third country, in the course of a commercial activity, whether in return for payment or free of charge.
(3)
‘beverage bottle’ means a single-use plastic beverage bottle with a capacity of up to three litres, including its cap, lid, label and sleeve, if any, but excluding the following bottles:
(a)
glass or metal beverage bottles that have caps and lids made from plastic;
(b)
beverage bottles intended and used for food for special medical purposes as defined in Article 2(2), point (g), of Regulation (EU) No 609/2013 of the European Parliament and of the Council ( 10 ) that is in liquid form;
(4)
‘PET bottle’ means a beverage bottle which is manufactured from polyethylene terephthalate as the major component;
(5)
‘economic operator’ means any of the following operators, that are part of the supply chain leading to the placing of beverage bottles on the market or that place beverage bottles on the market:
(a)
a recycler as defined in Article 2(3), point (16), of Regulation (EU) 2022/1616;
(b)
a converter as defined in Article 2(3), point (17), of Regulation (EU) 2022/1616;
(c)
a food business operator as defined in Article 3(3) of Regulation (EC) No 178/2002 of the European Parliament and of the Council ( 11 ) ;
(d)
any natural or legal person established in the Union that places a product from a third country on the market of a Member State;
(e)
any natural or legal person dealing on a professional basis with either the collection or treatment of waste or both.
(6)
‘recycling technology’ means recycling technology as defined in Article 2(3), point (1), of Regulation (EU) 2022/1616;
(7)
‘eligible material’ means post-consumer plastic waste and material stemming from post-consumer plastic waste;
(8)
‘supply chain’ means the series of processes or activities involved in the production and distribution of beverage bottles;
(9)
‘calculation point’ means a point in the supply chain at which the content of eligible material for a given material is determined;
(10)
‘batch’ means batch as defined in Article 2(3), point (20), of Regulation (EU) 2022/1616;
(11)
‘mass balance accounting’ means a set of calculation rules used to determine the attributed amount throughout a supply chain and in the outputs, where the eligible material is used together with other material as input into the process;
(12)
‘attributed amount’ means the weight of eligible material that enters a process and that is allocated to the outputs of the process for a given period;
(13)
‘output category’ means a grouping of outputs into any of the following categories:
outputs other than losses, that are or will be reprocessed into materials other than fuels, including plastic (‘non-fuels’);
outputs other than losses, that are fuels, including outputs that are consumed to provide energy for the process itself, or that will be reprocessed into materials that are to be used as fuels (‘fuels’);
outputs, other than losses, that can be reprocessed either into fuels or materials other than fuels (‘dual-use outputs’);
outputs that are disposed of within the meaning of Article 3(19) of Directive 2008/98/EC (‘losses’);
(14)
‘facility’ means one or more manufacturing plants at the same site, under the management control of the same economic operator, where activities, products and services are managed, including all associated infrastructure, equipment and materials;
(15)
‘verification’ means the process by which a verifier attests that an economic operator meets the requirements regarding calculation of data on to the recycled content of beverage bottles;
(16)
‘verifier’ means a conformity assessment body as defined in Article 2, point (13), of Regulation (EC) 765/2008 of the European Parliament and of the Council ( 12 ) , which is accredited in accordance with that Regulation;
(17)
‘recycling pathway’ means a process, including its different steps, which preserves the potential of eligible material being processed into a non-fuel;
(18)
‘mechanical recycling’ means a recycling technology that recovers collected plastic waste through mechanical and physical processes, including by sorting, grinding, washing, separating materials, drying, extruding and re-crystallisation to produce plastic without changing the chemical structure of the plastic waste input;
(19)
‘maximum acceptable boiling point’ means, in a case where the eligible material or parts thereof will be fed into one single steam cracker, the maximum acceptable boiling point of that steam cracker or, in a case where the eligible material or parts thereof will be processed by different steam crackers, the weighted average of the maximum acceptable boiling points of all the individual steam crackers.
Methodology for calculating the proportion of recycled plastic content in PET bottles
1. The proportion of recycled plastic content in PET bottles shall be calculated by dividing the weight of recycled plastic in PET bottles placed on the market of a Member State in a given year by the weight of the plastic in PET bottles placed on the market of that Member State in that year. The resulting ratio shall be expressed as a percentage.
2. The calculations referred to in paragraph 1 shall be performed using the formulas 1-3 set out in Annex I.
Methodology for determining the weight of plastic in PET bottles
1. The weight of plastic in PET bottles shall be the sum of the weight of plastic in PET bottles placed on the market of a Member State in a given year. The data for those PET bottles shall be collected in accordance with Article 5.
2. The weight of plastic in PET bottles placed on the market of a Member State may be adjusted to take account of exports or movements of PET bottles to other Member States. The adjustment shall be performed by applying formulas 4-9 set out in Annex I.
Methodology for determining the weight of recycled plastic in PET bottles
1. The weight of recycled plastic in PET bottles shall be the sum of the weight of recycled plastic in PET bottles placed on the market of a Member State in a given year. The data for those PET bottles shall be collected in accordance with Article 5.
2. Where the weight of plastic in PET bottles placed on the market is adjusted in accordance with Article 3(2), the weight of recycled plastic in PET bottles shall also be adjusted in order to take account of exports or movements of PET bottles to other Member States. The adjustment shall be performed by applying formula 4 set out in Annex I.
Obligation to collect data from economic operators who place PET bottles on the market
1. Member States shall collect data from economic operators that place PET bottles on their market, on the weight of plastic and recycled plastic contained in those bottles, and shall add up the results separately for plastic and for recycled plastic.
2. Member States shall ensure that economic operators calculate the weight of the recycled plastic referred to in paragraph 1 for the different parts of the PET bottles and add up the results, using the methodology set out in the second subparagraph.
Where no other plastic waste than post-consumer plastic waste is used as input and all recycled plastic is obtained through the application of one of the following recycling technologies
(a)
mechanical recycling that is listed as a suitable recycling technology pursuant to Regulation (EU) 2022/1616;
(b)
any other recycling technology that is a suitable recycling technology or a novel technology pursuant to Regulation (EU) 2022/1616, for which the proportion of eligible material in the output is known,
the percentage of recycled plastic, as stated in the declaration pursuant to Annex V Part C that is accompanying the declaration of compliance set out in Annex III to Regulation (EU) 2022/1616, shall be multiplied by the weight of the respective bottle part.
3. Where the methodology set out in paragraph 2 of this Article is not applicable, the methodology laid down in Article 6 shall be used.
4. For recycled plastic referred to in paragraph 1 that is partly obtained through the application of any of the recycling technologies set out in paragraph 2, points (a) and (b), and partly by other recycling methods, Member States shall ensure that economic operators established on their territory apply the methodology laid down in Article 6 at each stage of the supply chain starting from the stage at which the mixing of recycling methods occurs. Before the mixing occurs, the methodology laid down in paragraphs 2 and 3 shall apply, respectively.
Calculation of the weight of eligible material
1. Calculation points shall be established whenever the chemical or physical composition of the material stemming, wholly or partly, from post-consumer plastic waste is changed, including where it is mixed with any other material. The weight of recycled plastic in a PET bottle shall be calculated at the point when it is placed on the market, based upon the data obtained at the calculation points for each of its parts.
2. Where at a calculation point, the proportions of the eligible material in the outputs are known, and where no mass balance accounting has been applied previously, the weight of the eligible material shall be calculated for each batch of each output by multiplying the percentage of the eligible material in the output by the weight of the batch.
3. Where at a calculation point, paragraph 2 of this Article does not apply, mass balance accounting shall be used in accordance with Article 7.
Mass balance accounting
1. The attributed amounts shall be determined on the basis of process-specific operational data that is representative for the considered period, in accordance with paragraphs 2 to 5.
2. The calculation of the weight of eligible material in the inputs shall be determined based on one of the following sources:
(a)
the declarations received from economic operators other than the economic operator at the calculation point in accordance with Article 8(3), where such other economic operators provide the eligible material;
(b)
the internal documentation of the economic operator at the calculation point.
3. Where the calculation point is the first calculation point on a recycling pathway on which all eligible material is processed into fuels or losses or enters a steam cracker and where the input eligible material is in liquid form, paragraph 4 shall apply.
Where the input eligible material is liquid and a share but not all of it enters a steam cracker at a later calculation point while a share is further processed into propylene without entering a steam cracker, paragraph 4 shall apply up to the point where the material used for propylene production without entering a steam cracker (the ‘propylene-stream’) is separated from the material that will enter a steam cracker (the ‘steam cracker-stream’).
(a)
For the propylene-stream, the share of attributed amounts in the output material shall be equal to the share of eligible material in the input material. In subsequent calculation points, paragraph 5 shall apply.
(b)
For the steam cracker-stream, paragraph 4 shall apply with regard to the remaining steps.
In all other cases, paragraph 5 shall apply.
4. The weight of the eligible material that is fed into a steam cracker shall be determined in accordance with the following steps:
(a)
establish the maximum acceptable boiling point;
(b)
determine the weight of the input eligible material that is evaporated at the maximum acceptable boiling point, in accordance with a standard test method for boiling range distribution of petroleum fractions by gas chromatography, such as EN 15199-3:2021 and EN 15199-4:2021 or equivalent;
(c)
determine the weight of the total input material, which may be a blend of eligible and non-eligible material, that is evaporated at the maximum acceptable boiling point, in accordance with a standard test method for boiling range distribution of petroleum fractions by gas chromatography, such as EN 15199-3:2021 and EN 15199-4:2021 or equivalent.;
(d)
if the share of total input material that is not evaporated at the maximum acceptable boiling point undergoes a processing step after the present calculation point and before entering the steam cracker in which the boiling point curve of the input material is changed, the following steps shall be performed in each such processing step:
(i)
determine the weight of the eligible material in the outputs that is evaporated at the maximum acceptable boiling point, in accordance with a standard test method for boiling range distribution of petroleum fractions by gas chromatography, such as EN 15199-3:2021 and EN 15199-4:2021 or equivalent, and add this weight to the weight determined in point (b);
(ii)
determine the weight of the outputs that is evaporated at the maximum acceptable boiling point in accordance with a standard test method for boiling range distribution of petroleum fractions by gas chromatography, such as EN 15199-3:2021 and EN 15199-4:2021 or equivalent, and add this weight to the weight determined in point (c);
(e)
calculate the ratio of the weight determined in accordance with point (b) and adjusted in accordance with point (d) and the weight determined in accordance with point (c) and adjusted in accordance with point (d) or consider the ratio as equal to the ratio of the weight of the input eligible material and the weight of the total input material where the economic operator provides verifiable evidence that the step in point (b) or (d)(i) is technically not feasible;
(f)
determine the weight of material that, on the basis of verifiable evidence provided by the economic operator, is fed into those steam cracker or crackers relevant for point (a);
(g)
multiply the ratio determined in point (e) with the weight of material determined in point (f), the result of which shall be the weight of eligible material that is considered to enter the steam cracker or crackers;
(h)
the next calculation point in which the attribution of input eligible material that enters the steam cracker or crackers to the different outputs is to be determined shall be at the output of the steam cracker or crackers.
5. The following steps shall be taken:
(a)
the weight of the input eligible material shall be allocated to the different outputs in such a way that the relative share of eligible material in each output is equal to the relative share of the eligible material in the input;
(b)
each output shall be classified according to its output category;
(c)
for each output, the weight of the allocated input eligible material shall be multiplied by a dual-use factor, which represents the share of the output that remains on the recycling pathway, to obtain the attributed amount of that output, as follows:
(i)
for outputs of the output category “non-fuels”, the dual-use factor shall be equal to 1;
(ii)
for outputs of the output category “fuels” and “losses”, the dual-use factor shall be equal to 0;
(iii)
for outputs of the output category “dual-use outputs”, the dual-use factor shall be:
(1)
equal to 0 where the output is solid;
(2)
equal to the share for which the economic operator provides verifiable evidence that it remains on the recycling pathway where the output is liquid or gaseous.
6. After having distributed attributed amounts pursuant to paragraphs 2 to 5, the economic operator may reallocate the attributed amounts among the different outputs subject to the following conditions:
(a)
attributed amounts are allocated only to outputs for which it is possible to prove that there is a feasible chemical process that allows for the realistic transformation of eligible input into such outputs.
(b)
the attributed amount of a specific output does not exceed the share of those parts of the output that can come from the used input eligible material;
(c)
not both the inputs and the outputs are polymers.
7. The maximum period in which mass balance accounting may be carried out is three months. A positive account of attributed amounts may be carried over into the next period. A negative account of attributed amounts shall not be permitted at any time.
8. Mass balance accounting shall be applied for each facility. Attributed amounts shall not be transferred between different facilities of a company or between different companies.
9. The weight of recycled plastic of which Member States collect data from economic operators in accordance with Article 5(1) shall be equal to the attributed amounts that have been allocated to the material that is used in the PET bottles placed on the market.
Verification
1. Member States shall verify the data collected in accordance with Article 5(1) following a risk-based approach, irrespective of the place where the post-consumer plastic waste has been generated or recycled.
2. Member States shall only report data that is calculated, collected, and verified in accordance with this Decision. Member States are responsible for verifying the data they report to the Commission in accordance with Article 9.
3. Economic operators shall provide a declaration related to recycled content, accompanying each batch of material provided to their customers, issued in accordance with the template set out in Annex V, parts A, B and C, as relevant. Economic operators shall keep the declarations received from their suppliers for at least five years. Economic operators that do not change the chemical or physical composition of the material and do not mix it with any other material shall not be required to generate a declaration but only to pass on the declarations received from their suppliers to their customers.
4. For data calculated in accordance with Article 5(3) or 5(4), paragraphs 5 to 10 of this Article shall apply.
5. Economic operators that process material that does not consist of polymers at both the input stage and the output stage, and calculate data in accordance with Article 6(3) shall comply with all of the following requirements:
(a)
have a system for safekeeping and review of all evidence related to the calculations they make or rely on;
(b)
have a functioning system to calculate attributed amounts in accordance with Article 6(3);
(c)
keep all evidence necessary to demonstrate compliance with this Decision and with Directive (EU) 2019/904 for at least five years, or longer where it is required by the relevant Member State;
(d)
accept responsibility for preparing any information related to the verification of the evidence referred to in point (c);
(e)
be subject to an annual verification at facility-level performed by a verifier in accordance with paragraph 6 of this Article.
By way of derogation from the first subparagraph, point (e), the verification shall take place every three years for micro, small and medium-sized enterprises within the meaning of Commission Recommendation 2003/361/EC ( 13 ) .
6. The verifier shall select and appoint a verification team. Verification of compliance with the rules laid down in Article 5(3) and (4) shall be conducted on-site and in accordance with the applicable standard, the reference of which has been published in the Official Journal of the European Union pursuant to Regulation (EC) No 765/2008, and shall include at least the following elements:
(a)
identification of the activities undertaken by the economic operator which are relevant to the target’s attainment;
(b)
identification of the relevant systems of the economic operator and its overall organisation with respect to the targets’ attainment and checks of the effective implementation of relevant control systems;
(c)
an analysis of the risks which could lead to a material misstatement, based on the auditor’s professional knowledge and the information submitted by the economic operator, which takes into consideration the overall risk profile of the activities, depending on the level of risk of the economic operator and the supply chain, in particular the risks at the immediate upstream and downstream stages;
(d)
a verification plan which corresponds to the risk analysis and the scope and complexity of the economic operator’s activities, and which defines the sampling methods to be used with respect to that operator’s activities;
(e)
implementation of the verification plan by gathering evidence in accordance with the defined sampling methods referred to in point (d), including all relevant additional evidence;
(f)
a request to the operator to provide any missing elements of audit trails, an explanation of variations, or the revision of claims or calculations;
(g)
a list of all inputs per facility that are relevant with regard to the attainment of the targets, as well as a description of the relevant material handled and the details of all suppliers thereof;
(h)
a list of all outputs per facility that are relevant to attainment of the targets, as well as a description of the relevant material handled and the details of all customers thereof;
(i)
all relevant information on the allocation of eligible material to the outputs pursuant to Article 7;
(j)
any discrepancies between bookkeeping system and inputs, outputs and balances.
7. The verification team shall have the competence, experience and the generic and specific skills necessary for conducting the verification activities, taking into account the scope of the audit.
8. The verifier and its personnel shall satisfy the following requirements:
(a)
abide by principles of professional ethics, encompassing integrity, objectivity, professional competence, and due diligence;
(b)
possess comprehensive understanding of the entities whose annual calculations and declarations are under audit;
(c)
demonstrate proficiency in evaluating the reliability of the underlying data and information;
(d)
maintain independence from the economic operator subject to the verification.
9. Certificates issued in the context of the verification shall have all the following characteristics:
(a)
include, at least, the elements set out in Annex IV;
(b)
be valid for one year, except for micro, small and medium-sized enterprises within the meaning of the Annex to Recommendation 2003/361/EC, for which they shall be valid for three years;
(c)
be recognised by all Member States.
10. Economic operators processing material which does not consist of polymers either at the input or the output stage shall provide their immediate customers with a copy of the certificate referred to in paragraph 9.
Economic operators processing material which consists of polymers at both the input and the output stage and that have received a copy of one or several certificates referred to in paragraph 9 shall pass on a copy of those certificates to their immediate customers.
Member States shall collect, from the economic operators placing PET bottles on the market, the declaration referred to in paragraph 3 together with the certificates that those economic operators received from their suppliers.
Collection and reporting of data by Member States
1. Member States shall calculate annually the weight of the plastic in PET bottles placed on the market in accordance with Article 3, the weight of recycled plastic in PET bottles placed on the market in accordance with Article 4 and the resulting proportion of recycled plastic content in PET bottles placed on the market in accordance with Article 2.
2. Member States shall report the data referred to in paragraph 1 in the format laid down in Annex II to this Decision and shall submit the quality check report referred to in Article 13(2) of Directive (EU) 2019/904 as regards those data in the format laid down in Annex III to this Decision.
Review clause
The Commission shall review this Decision by 1 January 2030 at the latest.
Repeal
Implementing Decision (EU) 2023/2683 is repealed.
References to the repealed Decision shall be construed as references to this Decision.
Entry into force
This Decision shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union .
Supplementary provisions
Formulas to calculate the proportion of recycled plastic content in PET bottles
ANNEX ISupplementary provisions
ANNEX I
Formulas to calculate the proportion of recycled plastic content in PET bottles
The proportion of recycled plastic content in PET bottles placed on the market as referred to in Article 2 shall be calculated by applying the following formula:
1.
RC = R/W x 100 %
Where:
RC means proportion of recycled plastic content in PET bottles placed on the market as referred to in Article 2
R means weight of recycled plastic used in PET bottles placed on the market as referred to in Article 4
W means weight of plastic used in PET bottles placed on the market as referred to in Article 3
As a PET bottle consists of its body, cap, lid, label and sleeve, if any, the weight of recycled plastic used in PET bottles shall be calculated by applying the following formula:
2.
R= R_b + R_c + R_l
Where:
R_b means weight of recycled plastic used in the bodies of PET bottles placed on the market
R_c means weight of recycled plastic used in the caps/lids of PET bottles placed on the market
R_l means weight of recycled plastic used in the labels/sleeves of PET bottles placed on the market.
As a PET bottle consists of its body, cap, lid, label and sleeve, if any, the weight of plastic used in PET bottles shall be calculated by applying the following formula:
3.
W= W_b + W_c + W_l
Where:
W_b means weight of plastic used in the bodies of PET bottles placed on the market
W_c means weight of plastic used in the caps/lids of PET bottles placed on the market
W_l means weight of plastic used in the labels/sleeves of PET bottles placed on the market.
If a Member State adjusts the weight of plastic used in PET bottles placed on the market in accordance with Article 3(2) and the weight of recycled plastic in PET bottles placed on the market in accordance with Article 4(2) to take account of exports or movements to other Member States of PET bottles, the following formulas shall be used:
4.
R = R_MS– R_out_to_other_MS – R_exported
Where:
R_MS means weight of recycled plastic used in PET bottles placed on the market in the Member State (including PET bottles that are imported or moved in from other Member States and PET bottles that are exported or moved out to other Member States after having been placed on the market in the Member State)
R_out_to_other_MS means weight of recycled plastic used in PET bottles moved out to other Member States after having been placed on the market in the Member State
R_exported means weight of recycled plastic used in PET bottles that have been exported, i.e. moved out of the Union to third countries, after having been placed on the market in the Member State.
5.
R_MS = R_man_in_MS + R_in_from_other_MS + R_imported
Where:
R_man_in_MS means weight of recycled plastic used in PET bottles manufactured and placed on the market in the Member State
R_in_from_other_MS means weight of recycled plastic used in PET bottles moved in from other Member States and placed on the market in the Member State
R_imported means weight of recycled plastic used in PET bottles that have been imported, i.e. moved into the Union from third countries, and placed on the market in the Member State
6.
W= W_MS– W_out_to_other_MS – W_exported
Where:
W_MS means weight of plastic used in PET bottles placed on the market in the Member State (including PET bottles that are imported or moved in from other Member States and PET bottles that are exported or moved out to other Member States after having been placed on the market in the Member State)
W_out_to_other_MS means weight of plastic used in PET bottles moved out to other Member States after having been placed on the market in the Member State
W_exported means weight of plastic used in PET bottles that have been exported, i.e. moved out of the Union to third countries, after having been placed on the market in the Member State
7.
W_MS = W_man_in_MS + W_in_from_other_MS + W_imported
Where:
W_man_in_MS means weight of plastic used in PET bottles manufactured and placed on the market in the Member State
W_in_from_other_MS means weight of plastic used in PET bottles moved in from other Member States and placed on the market in the Member State
W_imported means weight ofplastic used in PET bottles that have been imported, i.e. moved into the Union from third countries, and placed on the market in the Member State
As a PET bottle consists of its body, cap, lid, label and sleeve, if any, the summands in formulas 4 to 7 shall be calculated by applying the following formulas:
8.
R_x = R_x_b + R_x_c + R_x_l
Where:
x is to be replaced by either ‘MS’, or ‘man in MS’, or ‘in from other MS’, or ‘imported’, or ‘out to other MS’, or ‘exported’
R_x means any of the summands on the right side of the equation in formulas 4 and 5
R_x_b means weight of recycled plastic used in the body of R_x
R_x_c means weight of recycled plastic used in the cap/lid of R_x
R_x_l means weight of recycled plastic used in the label/sleeve of R_x
9.
W_x = W_x_b + W_x_c + W_x_l
Where:
x is to be replaced by either ‘MS’, or ‘man in MS’, or ‘in from other MS’, or ‘imported’, or ‘out to other MS’, or ‘exported’
W_x means any of the summands on the right side of the equation in formulas 6 and 7
W_x_b means weight of plastic used in the body of W_x
W_x_c means weight of plastic used in the cap/lid of W_x
W_x_l means weight of plastic used in the label/sleeve of W_x
FORMAT FOR THE REPORTING OF DATA
ANNEX IISupplementary provisions
ANNEX II
FORMAT FOR THE REPORTING OF DATA
1. Format for reporting of data calculated based on the methodology set out in Article 3
Table 1
Weight of plastic used in PET bottles placed on the market calculated in accordance with Article 3 (in tonnes)
PET bottles
COUNTRY:
REFERENCE YEAR:
Weight of plastic used in PET bottles placed on the market in the Member State (1)
[mandatory if not all of (2) W_man in MS, (3) W_in from other MS and (4) W_imported are reported ]
Weight of plastic used in PET bottles manufactured and placed on the market in the Member State (2)
[mandatory if (1) W_MS is not reported ]
Weight of plastic used in PET bottles moved from other Member States and placed on the market (3)
[mandatory if (1) W_MS is not reported ]
Weight of plastic used in PET bottles that have been imported and placed on the market (4)
[mandatory if (1) W_MS is not reported ]
Weight of plastic used in PET bottles moved to other Member States after having been placed on the market in the Member State (5)
Weight of plastic used in PET bottles that have been exported after having been placed on the market in the Member State (6)
Weight of plastic used in PET bottles placed on the market adjusted (7)
Notes:
Dark shaded boxes: Reporting is voluntary
(1)
Calculated in accordance with Article 3(1). W_MS
(2)
Calculated in accordance with Article 3(1). W_man in MS
(3)
Calculated in accordance with Article 3(1). W_in from other MS
(4)
Calculated in accordance with Article 3(1). W_imported
(5)
Calculated in accordance with Article 3(2). W_out to other MS
(6)
Calculated in accordance with Article 3(2). W_exported
(7)
Calculated in accordance with Article 3(2). W
2. Format for reporting of data calculated based on the methodology set out in Article 4
Table 2
Weight of recycled plastic used in PET bottles placed on the market calculated in accordance with Article 4 (in tonnes) and proportion of recycled plastic content (in percent)
PET bottles
COUNTRY:
REFERENCE YEAR:
Weight of recycled plastic used in PET bottles placed on the market in the Member State (1)
[mandatory if not all of (2) R_man in MS, (3) R_in from other MS and (4) R_imported are reported ]
Weight of recycled plastic used in PET bottles manufactured and placed on the market in the Member State (2)
[mandatory if (1) R_MS is not reported ]
Weight of recycled plastic used in PET bottles moved from other Member States and placed on the market (3)
[mandatory if (1) R_MS is not reported ]
Weight of recycled plastic used in PET bottles that have been imported and placed on the market (4)
[mandatory if (1) R_MS is not reported ]
Weight of recycled plastic used in PET bottles moved to other Member States after having been placed on the market in the Member State (5)
Weight of recycled plastic used in PET bottles that have been exported after having been placed on the market in the Member State (6)
Weight of recycled plastic used in PET bottles placed on the market adjusted (7)
Proportion of recycled plastic content in PET bottles, expressed in percent (8)
Notes:
Dark shaded boxes: Reporting is voluntary
(1)
Calculated in accordance with Article 4(1). R_MS
(2)
Calculated in accordance with Article 3(1). R_man in MS
(3)
Calculated in accordance with Article 4(2). R_in from other MS
(4)
Calculated in accordance with Article 4(2). R_imported
(5)
Calculated in accordance with Article 4(2). R_out to other MS
(6)
Calculated in accordance with Article 4(2). R_exported
(7)
Calculated in accordance with Article 4(2). R
(8)
Calculated in accordance with Article 2. RC
FORMAT FOR THE QUALITY CHECK REPORT
ANNEX IIISupplementary provisions
ANNEX III
FORMAT FOR THE QUALITY CHECK REPORT
1. GENERAL INFORMATION
1.1.
Member State:
1.2.
Organisation submitting the data and the quality check report:
1.3.
Contact name:
1.4.
Contact email address:
1.5.
Contact phone number:
1.6.
Reference year:
1.7.
Delivery date/version:
1.8.
Link to data publication by the Member State (if any)
2. DESCRIPTION OF THE INSTITUTIONS INVOLVED IN THE DATA COLLECTION
Name of institution
Description of role and key responsibilities
(Add rows as appropriate)
3. DESCRIPTION OF METHODS USED
3.1. Description of the scope of the calculation of recycled plastic content in PET bottles as transposed in national law
A description of the level at which attainment towards the target laid down in Article 6(5) point (a) of Directive (EU) 2019/904 is calculated. For example, the target might be mandatory requirements for each single PET bottle placed on the market, or as an average for PET bottles placed on the market by each economic operator, or as an average for PET bottles placed on the market in the Member State.
(Add rows as appropriate)
3.2. Methodologies and sources for the collection and compilation of data
A description of the methodologies and sources applied to collect and compile the data for all the tools used for data gathering.
(Add rows as appropriate)
3.3. Additional assumptions
A description of any additional assumptions or adjustment factors that have been used for the calculation, the approach used for their estimation and any supporting evidence.
(Add rows as appropriate)
4. DATA VERIFICATION AND CONTROL SYSTEM
4.1. Verification of data on the weight of plastic and of recycled plastic used in PET bottles
Verification and control procedures
Applied for data on the weight of plastic used in PET bottles placed on the market (yes/no)
Applied for data on the weight of recycled plastic used in PET bottles placed on the market (yes/no)
Additional comments, if relevant
Data completeness checks
Cross-checks
Time-series checks
Audit checks
Other (specify)
4.2. Description of main factors affecting the accuracy of the data reported on PET bottles placed on the market and on recycled plastic used in PET bottles placed on the market
Potential factors affecting reliability of data
PET bottles placed on the market (yes/no)
Recycled plastic used in PET bottles placed on the market (yes/no)
Description of how the accuracy of data is affected
Description of the methodologies that have been applied to minimise the impact of inaccurate data
Sampling errors (1) (e.g. coefficients of variation)
Coverage errors (2) (e.g. de-minimis rules, regional coverage)
Measurement errors (3) (e.g. measurement unit)
Data collection test instruments (4) (e.g. testing of questionnaires)
Processing errors (5) (e.g. identification of errors, correction of errors)
Non-response errors (6)
Model assumption errors (7)
Other (please specify)
4.3. Explanation of the scope and validity of surveys to collect data on PET bottles placed on the market and recycled plastic used in PET bottles placed on the market
(Add rows as appropriate)
4.4. Differences in the data reported for the previous reference years
Significant methodological changes in the calculation method used for the current reference year in relation to the calculation method used for previous reference years, if any (in particular retrospective revisions, their nature and whether a break in the series has to be flagged for a certain year)
(Add rows as appropriate)
4.5. Explanation for the difference in tonnage
This section shall be filled if the reported data shows a greater than 10 % variation in relation to the data submitted for the previous reference year.
Reasons for the difference or the underlying cause for the differences in the weight of PET bottles placed on the market or in the weight of recycled plastic used in PET bottles placed on the market.
Variations in the weight of plastic used in PET bottles placed on the market
Variation (%)
Main reason for variation
(Add rows as appropriate)
Variations in the weight of the recycled plastic used in PET bottles placed on the market
Variation (%)
Main reason for variation
(Add rows as appropriate)
5. CONFIDENTIALITY
Reasons for the request not to publish the reported data or certain information provided in this report, together with a list of the specific parts requested not to be published.
(Add rows as appropriate)
MODEL FORM FOR CERTIFICATES
ANNEX IVSupplementary provisions
ANNEX IV
MODEL FORM FOR CERTIFICATES
Certificate of compliance with Commission Implementing Decision 2026/1425
The economic operator registered under the internal number XXX meets all the requirements laid down in Article 8 (5) of Commission Implementing Decision 2026/1425 laying down rules for the application of Directive (EU) 2019/904 of the European Parliament and of the Council as regards the calculation, verification and reporting of data on recycled plastic content in single-use plastic beverage bottles and repealing Commission Implementing Decision (EU) 2023/2683 at the sites listed in the registry of this verifier.
No evidence has been found of non-compliance with the rules laid down in Article 6 of Commission Implementing Decision 2026/1425 between xx/xx/20xx and xx/xx/20xx
Period of validity: [xx/xx/20xx – xx/xx/20xx]
Name of verifier:
Address of verfier:
[Signature of verifier]
ANNEX VSupplementary provisions
ANNEX V
Part A: Declaration related to recycled content to be filled at the point of origin of waste
1.
Economic operator
1.1
Name:
1.2
Headquarter’s Address:
1.3
Production site address:
1.4
Date:
2.
Material
2.1.
Name or specification of material/Tradename:
2.2.
Country of origin:
2.3.
Commodity code used for import (if the material to which this declaration applies originates from import):
2.4.
Batch number:
2.5.
Total weight [in kg]:
2.6.
Weight of post-consumer plastic waste as defined in Article 1(2) of Commission Implementing Decision 2026/1425 [in kg]:
2.7.
Percentage of post-consumer plastic waste as defined in Article 1(2) of Commission Implementing Decision 2026/1425 [= ratio of 2.6 and 2.5]:
Part B: Declaration related to recycled content to be filled by recyclers, converters, food business operators and importers for material to which Article 5(2) points (a) and (b) do NOT apply
1.
Economic operator
1.1.
Name:
1.2.
Headquarter’s Address:
1.3.
Production site address:
1.4.
Date:
2.
Material
2.1.
Name or specification of material/Tradename:
2.2.1
Has feedstock for this or previous steps of the supply chain been imported from third countries?
☐Yes
☐No
2.2.2
If yes, from which third countries ?
(add rows as appropriate)
2.2.3
If yes, commodity codes used for imports:
(add rows as appropriate)
2.3.
Batch number:
2.4.
Total weight [in kg]:
2.5.
Weight of material stemming from post-consumer plastic waste as defined in Article 1(2), for which all recycling steps (including sorting) have taken place in countries that are in scope of Article 1(1) of Commission Implementing Decision (EU) 2026/1425, calculated in compliance with Article 6 of Commission Implementing Decision (EU) 2026/1425 [in kg]:
2.6.
Percentage of material stemming from post-consumer plastic waste as defined in Article 1(2), for which all recycling steps (including sorting) have taken place in countries that are in scope of Article 1(1) of Commission Implementing Decision (EU) 2026/1425, calculated in compliance with Article 6 of Commission Implementing Decision (EU) 2026/1425 [= ratio of 2.5 and 2.4]:
3.
Recycling technologies
3.1.
Recycling technologies that have been applied to the material
Recycling technology:
Share of material resulting from this technology:
(add rows as appropriate)
3.2.
Is the material within the scope of Commission Regulation (EU) 2022/1616 of 15 September 2022 on recycled plastic materials and articles intended to come into contact with foods, and repealing Regulation (EC) No 282/2008 ( 1 ) ?
☐Yes
☐No
If Yes: Present/actual recycled content as declared in the respective declaration of compliance pursuant to Annex III of Regulation (EU) 2022/1616:
3.3.
Is the material within the scope of Commission Regulation (EU) No 10/2011 of 14 January 2011 on plastic materials and articles intended to come into contact with food ( 2 ) ?
☐Yes
☐No
4.
Mass balance accounting
4.1.
Has mass balance accounting been applied to the material at this or at previous stages?
☐Yes
☐No
4.2.
If yes, fill in the table below with the information on the certificate(s) of the economic operator(s) that have intervened in this (if applicable) or in the previous step of the supply chain that have been certified pursuant to Article 8(5) of Commission Implementing Decision XX
Verification registry number of the economic operator(s) holding a certificate:
Identity of the verifier:
Certification valid until:
(add rows as appropriate)
( 1 ) OJ L 243, 20.9.2022, p. 3 , ELI: http://data.europa.eu/eli/reg/2022/1616/oj .
( 2 ) OJ L 12, 15.1.2011, p. 1 , ELI: http://data.europa.eu/eli/reg/2011/10/oj .
Obligatory attachments:
—
Copy of the declaration of compliance pursuant to Regulation (EU) 2022/1616 or pursuant to Regulation (EU) No 10/2011, as applicable
If mass balance accounting has been applied, copies of the certificate(s) of the economic operator(s) pursuant to Article 8(9) of Commission Implementing Decision (EU) 2026/1425.
Part C: Declaration related to recycled content to be filled by recyclers, converters, food business operators and importers for material to which Article 5(2) point (a) or (b) applies (add-on to the respective declaration of compliance set out in Annex III to Regulation (EU) 2022/1616)
1.
Economic operator
1.1.
Name:
1.2.
Headquarter’s Address:
1.3.
Production site address:
1.4.
Date:
2.
Material
2.1
Batch number:
2.2.1
Has feedstock for this or previous steps of the supply chain been imported from third countries?
☐Yes
☐No
2.2.2.
If yes, from which which third countries ?
(add rows as appropriate)
2.2.3
If yes, commodity codes used for imports:
(add rows as appropriate)
2.3.
Total weight [in kg]:
2.4.
Weight of material stemming from post-consumer plastic waste as defined in Article 1(2) and calculated in compliance with Article 6 of Commission Implementing Decision (EU) 2026/1425 [in kg], for which allrecycling steps (including sorting) have taken place in countries that are in scope of Article 1(1) of Commission Implementing Decision (EU) 2026/1425:
2.5.
Percentage of material stemming from post-consumer plastic waste as defined in Article 1(2) and calculated in compliance with Article 6 of Commission Implementing Decision (EU) 2026/1425, for which all recycling steps (including sorting) have taken place in countries that are in scope of Article 1(1) of Commission Implementing Decision (EU) 2026/1425 [= ratio of 2.4 and 2.3]:
( 1 )
OJ L 243, 20.9.2022, p. 3 , ELI: http://data.europa.eu/eli/reg/2022/1616/oj .
( 2 )
OJ L 12, 15.1.2011, p. 1 , ELI: http://data.europa.eu/eli/reg/2011/10/oj .
Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.
