compliance teamThe Austrian reporting cycle and the 15 March deadline
Step 1
Set the internal data cut-off
Step 2
Assemble and allocate quantities
Step 3
File by 15 March
Step 4
Retain the evidence for seven years
| Control | Evidence to retain |
|---|---|
| Scope | Entity, product, channel, stream and source |
| External action | Version, date, authorised filer and issued receipt |
| Maintenance | Source data, approval, invoice and next deadline |
The class follows the fee, not the tonnage
Reporting frequency is set by the expected annual licence fee across all tariff categories: annual up to €1,500, quarterly between €1,500 and €20,000, and monthly above €20,000.
On the reviewed 2026 tariffs a despatch profile only crosses €1,500 at roughly six tonnes of shipping cartons plus a few hundred kilograms of plastics, so most foreign distance sellers report annually.
What the annual data set contains
By 15 March for the preceding calendar year the participant reports, per tariff category, the mass of packaging first placed on the market and of sales packaging, the mass and rotations of reusable packaging, and the mass of any non-licensed reusable packaging that arose as waste with its recycler and recycling rate.
Because the figures have to be assembled, allocated and checked, the practical internal cut-off sits weeks before the date rather than on it.
Retention and reconciliation
Records, including declarations received from suppliers, are kept for at least seven years and produced on request.
Declared masses can be compared against actual deliveries in a participant check, so a report should be reconcilable to marketplace or carrier data. Licensed quantities are generally not reversible and are corrected upward later, which makes over-declaration a real cost.
Conclusion
Scope comes before a form. Connect the legal entity, product, sales channel and EPR stream to the rule that actually applies.
Evidence must remain traceable. Keep source data, versions, approvals, filings, receipts and every record issued by an external body.
Third-party decisions are never guaranteed. The ministry, the coordination body, collection and recovery systems and marketplaces control their own procedures, timing and decisions.