Extended Producer Responsibility EPR (Extended Producer Responsibility)
The Producer Responsibility module supports the following reporting types:
- Packaging
- Single-use plastics
- Electronics
- Batteries
The solution generates the necessary data based on the reporting types (Packaging, Disposable plastic, Electronics or Batteries) associated with the goods - as well as any transport packaging related to the sales order. The generated consumption is recorded so that it can be audited by the authorities.
When invoicing a sales order, the consumption will automatically be posted according to the setup specified on the item.
In the article below, all four types of reporting are reviewed.
In Denmark, the Producer Responsibility rules are administered by the DPA. Read more about it here
Setting up
In order to use the solution, the following must be set up:
- Activate the Producer Responsibility module under 'Turn features on/off'
- Fill out the Producer Responsibility BOM on the respective items
- Optionally create Packaging Configurations for Transport Packaging
- The debtors must state whether the expected end user is Business or Household (applies to Packaging and Electronics) Here you can also specify if the debtor is a Micro Business (applies to Packaging)
Reporting type - Packaging
It has become a legal requirement for Danish companies to report their packaging consumption.
- From 2025 Danish companies must pay for the packaging they put on the market
- Purpose is to ensure that more packaging is reused or recycled
- Reporting Producer responsibility also entails an obligation to report to authorities on packaging consumption
Note: Packaging can also be classified as Single Use Plastic. Certain types of packaging are covered by both the producer responsibility for Packaging and Single Use Plastic. An example is plastic film that a company uses to package a product. If the packaging is also a single-use plastic, the product must be registered and reported under both reporting types.
In the example below. The packaging used for a case of 6 bottles of wine is indicated.
Below is a description of the fields
Field name | Description |
Reporting type | Here you specify the reporting type. In this example it will be Packaging |
Category |
The authorities have currently announced that reporting is required in 16 categories (note: plastics are divided into 4 categories) This will most likely change over time and Uniconta will continuously monitor the legislation and expand the categories as needed. The costs to be covered by companies will be environmentally graduated within the following 16 material categories
Note: Category is a reportable information |
Type |
This is not information that needs to be reported to the authorities,
but it can help to better identify the type of packaging used.
The Cardboard category can be, for example, a box or protection etc.
Uniconta has defined some types and will continuously expand the types that can be used.
Note: It is not a requirement to fill in this field as it is not a reportable information |
Waste sorting |
Choose from the following three sorting types:
Note: Waste sorting is a reportable information |
Level |
The used packaging is divided between the three environmental grades, each of which will receive a rate.
Environmental grading will be based on a so-called bonus/malus model, which means that companies that sell low-consumption packaging will pay a larger share of the costs. Packaging volumes will be placed in one, two or three levels depending on the type of material (red, yellow or green), depending on how environmentally harmful the packaging waste is. Note: Level is a reportable information |
Device | For the Packaging reporting type, the unit will always be 'kg' |
Number of |
Quantity = weight in kilograms (kg). The weight can be entered with 4 decimal places - so you can register down to 0.1 gram (100 mg) Note: Number is a reportable information |
End user |
Here you can specify whether the expected end user of the packaging is Business or Household. This is only necessary if you want to override the setup you have specified on the customer. Note: End user is a reportable information. |
Text |
Description of the packaging. This is an internal text. Note: It is not a requirement to fill in this field as it is not a reportable information |
No reporting |
If this field is checked, no postings will be created for invoicing. invoicing. However, there is an exception if Micro business is marked on the debtor. Read more about it about this in the 'Packaging - Micro business' section |
Note: When using unit conversion on the item, packaging must be set up for the sales unit.
Button - Copy from item Here you can copy the packaging setup from another product.
Button - Copy from BOM This button is only active if the item is of type Production BOM. Pressing this button will unfold the packaging for all items included in the production parts list and insert it as packaging for the production parts list item.
Micro business - Packaging
There are special rules for Packaging reporting - when dealing with Micro businesses.
Definition of a micro business: Especially for micro businesses With the producer responsibility for packaging, the legislation introduces special exemption rules for microenterprises, which in Denmark are defined by the criteria; fewer than 10 employees and a turnover of maximum DKK 15 million/year. However, this does not mean that a micro-business is automatically exempt from the rules on producer responsibility. If a microenterprise has packaging manufactured under its own name and brand by a Danish subcontractor, the microenterprise will not have producer responsibility. However, if the microenterprise imports packaging from abroad, the microenterprise itself will have producer responsibility, as the microenterprise makes the packaging available for the first time on the Danish market (this text is taken from Producentansvar.dk)
In order to handle this in Uniconta - the two fields below must be considered:
- The 'Micro business' field on the debtor under the 'Producer responsibility' file group
- The 'No reporting' field on the item under the Producer Responsibility stylist
Note: The field 'No reporting' does not exist under transport packaging, as it will always be the sender who reports this.
On the debtor, you can indicate if it is a micro business. This information is in interaction with the 'No reporting' field under the Producer Responsibility stylist. The fields are useful for companies that produce and sell packaging with company name/logo to larger companies or sell packaging (with or without company name and logo) to micro businesses.
If you are a company that produces packaging and sells to micro businesses, you can mark the customer field “Micro business”. This means that the packaging that is otherwise marked as “No reporting” is “overridden” and the packaging is registered with the sender.
Transportation - Packaging
On the sales order header, you can specify the type of packaging used for transportation. transportation, also called the outer packaging. This could be a cardboard box, stretch wrap and possibly a Euro pallet. In order to use Transport Packaging, you must first define the types you use. This is done under Accounts receivable/Maintenance/Packaging configurations.
If the end user is not specified, the packaging will automatically be categorized as Business if the debtor has a CVR number or it will be categorized as Household.
Note: It is also possible to distribute the transport packaging proportionally to the item. Read more in the section “Household or commercial waste”
Under lines, configure the packaging cycle path for the individual transport packaging.
Recyclable packaging
A little hint for the use and registration of Recyclable Packaging.
The definition of Reusable Packaging (taken from DPA) In the case of reusable packaging, it is crucial whether a previous stage has taken producer responsibility for the packaging.
For example, if company A from Denmark reuses cardboard boxes as packaging that they have received as packaging from company B from Denmark, which has reported the cardboard boxes as packaging in the producer responsibility register, the cardboard boxes do not need to be reported again.
You do not actually need to register the use of reusable packaging, as it does not need to be reported to the authorities, but if you want to account for this type of packaging, set the type to 'Recycled' and when reporting, you can filter out this type of packaging. When reporting, you can filter out this type of packaging so that it is not included in the reporting.
Reporting type - Single-use plastics
Note: Single-use plastics can also be classified as Packaging. Certain types of single-use plastics are covered by both the producer responsibility for Single-Use Plastics and Packaging. An example is plastic film that a company uses to package a product. If the packaging is also single-use plastic, the product must be registered and reported under both reporting types.
Below is a description of the fields
Field name | Field Description |
Reporting type | Here you specify the reporting type. In this example it will be Disposable plastic |
Category |
The authorities have currently announced that reporting is required in 8 categories Uniconta will continuously follow the legislation and expand the categories as needed
Note: Category is a reportable information |
Type of reporting type | This field is not used for reporting type Disposable plastic |
Waste sorting | This field is not used for reporting type Single-use plastic |
Level | This field is not used for reporting type Disposable plastic |
Unit of measure | For the reporting type Disposable plastic, the unit 'kg' or 'pcs' is used |
Number of |
Quantity = weight in kilograms (kg). The weight can be entered with 4 decimal places - so you can register down to 0.1 gram (100 mg) Note: Number is a reportable information |
End user | This field is not used for reporting type Single Use Plastic |
Text |
Description is an internal text Note: It is not a requirement to fill in this field as it is not a reportable information |
No reporting | If this field is checked, no postings will be created in connection with invoicing. invoicing |
Reporting type - Electronics
Below is a description of the fields
Field name | Field Description |
Reporting type | Here you specify the reporting type. In this example it will be Electronics |
Category |
The authorities have currently announced that reporting is required in 7 categories Uniconta will continuously follow the legislation and expand the categories as needed
Note: Category is a reportable information |
Type of report | This field is not used for reporting type Electronics |
Waste sorting | This field is not used for reporting type Electronics |
Level | This field is not used for reporting type Electronics |
Unit | For the reporting type Electronics only the unit 'kg' is used |
Number of |
Quantity = weight in kilograms (kg). The weight can be entered with 4 decimal places - so you can register down to 0.1 gram (100 mg) Note: Number is a reportable information |
End user |
Here you can specify whether the expected end user of Electronics is Business or Household. This is only necessary if you want to override the setup you have specified on the customer. Note: End user is a reportable information |
Text |
Description is an internal text Note: It is not a requirement to fill in this field as it is not a reportable information |
No reporting | If this field is checked, no postings will be created in connection with invoicing. invoicing |
Reporting type - Batteries
Below is a description of the fields
Field name | Field Description |
Reporting type | Here you specify the reporting type. In this example it will be Batteries |
Category |
The authorities have currently announced that reporting is required in 6 categories Uniconta will continuously follow the legislation and expand the categories as needed
Note: Category is a reportable information |
Type | This field is not used for reporting type Batteries |
Waste sorting | This field is not used for reporting type Batteries |
Level | This field is not used for reporting type Batteries |
Unit of measure | For the Batteries reporting type, only the unit 'kg' is used |
Number of |
Quantity = weight in kilograms (kg). The weight can be entered with 4 decimal places - so you can register down to 0.1 gram (100 mg) Note: Number is a reportable information |
End user | This field is not used for reporting type Batteries |
Text |
Description is an internal text Note: It is not a requirement to fill in this field as it is not a reportable information |
No reporting | If this field is checked, no postings will be created for invoicing. invoicing |
Household or commercial waste
End User must be considered for the Packaging and Electronics reporting types. Below is described with a packaging example, but the same also applies to the Electronics reporting type.
Packaging volumes must be categorized according to whether the end users of the packaged product are expected to be households or businesses. This means that you don't have to indicate whether the packaging is sold for household or commercial use, but you have to give your best guess as to whether the packaging ends up in household or commercial waste when the packaging becomes waste.
There are the following definitions:
- End user: The one who turns packaging into waste
- Household: the packaging ends up as waste in a private household
- Commercial: the packaging ends up as waste at a company.
Here's an overview of how it can be managed.
The customer specifies who the end user will typically be. By default it will be Business, but it can be changed to Household. The same field is found on the Sales Order header. Here you have the option to override the setup you have on the debtor.
The field is located in the Producer Responsibility field group.
It is also possible to control it down to the item level. This will be very useful for proportionally distributing transport packaging on the item. In this way, you define the transport packaging on the sales order header.
In the example below, item number 1234567 is a case of 6 bottles of wine sold by the pallet to a retail chain.
The first four lines (green) are packaging that ends up as waste in a private household. Note that no End User is specified. End user is retrieved from the setup on the debtor.
The last three lines (blue) are packaging that ends up at the retail chain. End user is therefore indicated as “Business”
Production scaffolding list
The situation is slightly different for a Production BOM. If there is a Production BOM item number, the Producer Responsibility BOM specified directly on the item number will be posted, if nothing is specified on the item number, it will be checked if there is a Producer Responsibility BOM on the items included in the Production BOM. Note: If there is only one line with a BOM for Producer Responsibility on the production item number, the BOM is not looked at.
The item below is an example of a Production BOM. All item numbers starting with “8” is a packaging item number. Packaging is defined on the individual item.
If you press the Packaging button on item number 1540008, the screen is empty, as all packaging is defined on the individual item numbers included in the BOM. It is possible to paste the packaging directly onto the item number by using the 'Copy from BOM' button.
Note: It is recommended to add the Producer Responsibility BOM to the items included in the Production BOM, as it will then be easier to maintain any changes.
Postings per invoice
When a sales order is invoiced, entries are automatically created for producer responsibility. For example, the packaging is retrieved from the items to which it is attached. If transport packaging is also specified on the sales order header, this will also be included in the entries.
You can see the producer responsibility entries directly on the individual invoice in the invoice journal. Below is an example of invoice number 195576.
It is possible to manually add lines if you are missing something during registration. registration. You can also make corrections in the Quantity and End User columns. With the menu item 'Add packaging configuration' you can add packaging entries that are defined under 'Packaging configurations'. It is also possible to delete registrations.
Producer Responsibility reporting
Reporting to the authorities is done under Finance/Reports/Producer responsibility.
The individual fields are described further up in the article.
Button | Description |
Search |
Enter the following before pressing Search
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Compress |
Before a file can be created, the records must be compressed. What needs to be reported differs for each reporting type. Packaging - that is compressed per minute.
Batteries - that is compressed per minute.
Electronics - that is compressed per minute.
Single-use plastics - that is compressed per minute.
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Create file | The compressed postings can now be output to an Excel file. |
Overview of products with Producer Responsibility
In the product overview, you can insert the field 'Producer responsibility'. The field indicates whether or not producer responsibility registrations have been created for the individual products.
If you want to get an extended overview of which products have registered Producer Responsibility, you can use Data Manipulation, which can be found under Tools.
Here you select the InvPackagingProductClient table and select all filters and press 'Continue'. Now all registrations are listed.
Note: It is also with this tool that you can easily update the registrations if, for example, you change the number (weight) etc. It is always recommended to make a copy of the accounts and test it before you do it in production data.
Load data
If you want to bulk import data, you can use the import options available under Tools.
The tables in the green box relate to Transport packaging (Packaging configurations)
Tables in the blue are the product liability parts list for the individual items.
Return of goods
If a credit note is created, the consumption will be offset.