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When toÌýsubmitÌýreportsÌý

Operators with accredited materialsÌý

If you are accredited to reprocess or export a material, you must submitÌýmonthly reportsÌýto your regulatorÌýforÌýeach accreditation you hold.ÌýÌýÌý

Monthly reports for accredited operators are due by theÌý21stÌýday of each month (for the previous calendar month) and started in February 2026.ÌýÌýÌýÌý

You must alsoÌýsubmitÌýan annual report by 28 February in the year following the accreditation year.ÌýÌýÌý

Operators with materialsÌýthat areÌýregisteredÌýonlyÌýÌý

If you are registeredÌýbut not accreditedÌýto reprocess or export a material,Ìýyou mustÌýsubmitÌýquarterly reportsÌýfor that materialÌýto your regulator. Quarters are based on a calendar year.Ìý

Quarterly reports are due before the 21st day of each month following the end of the quarter, starting in April 2026. Submit your reports before:ÌýÌý

• 21 AprilÌýÌýÌýÌý

• 21 JulyÌýÌýÌý

• 21 OctoberÌýÌýÌý

• 21 JanuaryÌýÌýÌý

You must alsoÌýsubmitÌýan annual report before 21 March in the year following the year to which the report relates. This is a consolidation of the past 12 months’ data.Ìý

If you have not received or exported packaging waste for reprocessing during theÌýquarterÌýyou mustÌýsubmitÌýa nil return.

How to record and report dataÌý

Enter data in summary logs

Operators with accredited materialsÌýmust record data about packaging waste activity in summary logsÌýand upload the summary logs to theÌý‘Record reprocessed or exported packaging waste’ service.Ìý

For operators with registered-only materials, completing summary logs will support you to record the data youÌýare required toÌýreport.Ìý

The data you upload in your summary logs will be used to:ÌýÌý

• generate your monthly or quarterly reportsÌýÌý

• calculate the ‘waste balance’ from which you can issue packaging recycling notes (PRNs) and packaging export recycling notes (PERNs) ifÌýyou’reÌýaccreditedÌý

Read more aboutÌýsummary logs.

Submit reports using the ‘Record reprocessed or exported packaging waste’ serviceÌý

To report data to regulators, you must use theÌý‘Record reprocessed or exported packaging waste’ serviceÌýto create andÌýsubmitÌýyour monthly or quarterly reports.Ìý

The service will pull together the relevant data from your summary logs and PRN or PERN records.ÌýÌý

YouÌýwillÌýthenÌýneed toÌýaddÌýsome remaining data manually.ÌýYou will need to keep your own recordsÌýsoÌýyou canÌýenter this data into your monthly and quarterly reports.Ìý

Your monthly or quarterly reports can only be verified andÌýsubmittedÌýby an approved person.

Make corrections to a submitted reportÌýÌýÌýÌýÌý

If you haveÌýsubmittedÌýyour report andÌýfind thatÌýthe data needs correcting, first correct the data in your summary log for the relevant month and re-upload it. DoÌýnot try toÌýrebalance the discrepancy in the following month’s data.Ìý

You’ll then need to contact the EPR helpdesk on EPRCustomerService@defra.gov.uk to ask if you can resubmit the report. Ìý

Once the helpdesk has checked your request with the regulator, the system will allow your approved person to submit a new report for the relevant month or quarter.ÌýÌýÌýÌýÌýÌýÌýÌý

Use the ‘Optional notes’ section on the report to tell your regulator about any changes you’ve made – for each change, include the row ID from column B, the reason for the change and, if the tonnage has changed, include the amount by which it has changedÌý.

What data to reportÌý

For each registration orÌýaccreditationÌýyou hold, you need to report certain data to the relevant regulator.Ìý

You need to provide this information for each material you are registered orÌýaccreditedÌýfor.

For detailed definitions of theÌýdataÌýyou needÌýto include in summary logsÌýand how to calculate the figures you need,Ìýsee the summary logs supplementary guidanceÌýand find the data point in the relevantÌýtemplate.

DataÌýreprocessorsÌýmust reportÌý

These reporting requirements are applicable to all reprocessors, whether you use the inputs or outputs summary log template to issue PRNs.

YouÌýmustÌýsubmitÌýmonthly reportsÌýonÌýaccredited materials,Ìýand quarterly reportsÌýonÌýregistered materials.ÌýAll reportsÌýmust include:

• the tonnage of packaging waste you received for recycling during the reporting periodÌýÌý

• details of the suppliers from whom you have received packaging waste during the periodÌýÌý

• the tonnage of packaging waste you have recycled in the periodÌýÌý

• the tonnage of packaging waste you received during the period but have not recycled (‘unrecycled packaging waste’)ÌýÌý

• the tonnage of unrecycled packaging waste you have ‘sent on’ during the period ÌýÌý

• detailsÌýof the otherÌýreprocessors, exporters or facilities to which you have ‘sent on’ unrecycled waste during the periodÌýÌý

In monthly reports for accredited materials, reprocessors must alsoÌýinclude:Ìý

• the tonnage of PRNs issued under this accreditation during the reporting periodÌýÌý

• the average price per tonne that you received for PRNs sold under this accreditation during the reporting periodÌýÌý

• the total revenue you received (excluding VAT) for the PRNs sold under this accreditation during the reporting periodÌý

• how many PRNs you issued for free

In annual reports, accredited reprocessors must also includeÌýdetails ofÌýhow you have used the revenue from PRNs,Ìýcompared to how youÌýindicatedÌýyou would use it in the business plan you supplied in your accreditation application. You must explain any significant differences.

All ofÌýthe data above is captured in your summary logs, except for:Ìý

• the tonnage of packaging waste that you recycleÌýeach monthÌý

• how much of the packaging wasteÌýyou received but did not recycleÌýeach monthÌý

• the revenue you receive for the sale of PRNsÌýandÌýhow you have used itÌýin each yearÌý

You will have to enter this data manually when you submit your reports.

Data exporters must reportÌý

YouÌýmustÌýsubmitÌýmonthly reportsÌýonÌýaccredited materials,Ìýand quarterly reportsÌýonÌýregistered materials.ÌýAll reportsÌýmust include:

• the tonnage of packaging waste you received for export for recycling during the reporting periodÌýÌý

• details of the suppliers from whom you have received packaging waste during the periodÌýÌý

• the tonnage of packaging waste you have exported for recycling during the period and the overseas reprocessing sites to which it was exportedÌýÌý

• details of any waste stopped during export or refused by the overseas reprocessing site, or repatriated during the periodÌýÌý

• the tonnage of packaging waste you received for export for recycling during the period but have not exported (‘unexportedÌýpackaging waste’)ÌýÌý

• the tonnage ofÌýunexportedÌýpackaging waste you have ‘sent on’ during the period ÌýÌý

• details of the otherÌýreprocessors, exporters or facilities to which you have ‘sent on’ unrecycled waste during the periodÌýÌý

In monthly reports for accredited materials, exporters must also include:Ìý

• the tonnage of PERNs issued under this accreditation during the reporting periodÌýÌý

• the average price per tonne that you received for the PERNs sold under this accreditation during the reporting periodÌýÌý

• the total revenue you received (excluding VAT) for the PERNs sold under this accreditation during the reporting periodÌý

• how many PERNs you issued for free

In your annual reports,Ìýaccredited exportersÌýmust also includeÌýdetails of how you have used the revenue from PERNsÌýcompared to how youÌýindicatedÌýyou would use it in the business plan you supplied in your accreditation application. You must explain any significant differences.Ìý

All ofÌýthe above dataÌýis captured in your summary logs, except for:ÌýÌý

• the tonnage of packaging waste that you have received for export but have not exported during the periodÌý

• the revenue you receive for the sale of PERNsÌýandÌýhow you have used itÌý

You will have to enter this data manually when youÌýsubmitÌýyour reports.

Reporting the recyclable proportion

When reporting tonnages in your monthly, quarterly and annual reports, you must only report the weight of the ‘recyclable proportion’ of the total packaging waste material. 

Your sampling and inspection plan must set out how you will calculate the recyclable proportion of the packaging waste material you receive.

Read more about sampling and inspection plans (SIPs).

What data and supporting documentation to recordÌý

You must keep supporting documentation for 7 years and make it available for inspection.ÌýÌý

All registered and accreditedÌýreprocessorsÌýand exportersÌý

YouÌýmustÌýkeep records of:ÌýÌý

• details of the permits,ÌýlicencesÌýand authorisations that you hold as aÌýreprocessorÌýor exporterÌý

• waste transfer notes and receiptsÌý

• the sampling and inspection you carry out of the packaging waste that you receive for recycling or exportÌý

• records of the weight of material recycled and when it was recycled - either at a UK or overseas reprocessing siteÌý

• packaging waste that you have received but not recycled or exportedÌýÌý

• unrecycled orÌýunexportedÌýwaste thatÌýyou’veÌýsent on to other facilities in the UKÌý

All reprocessorsÌýÌý

AllÌýreprocessorsÌýmust also keep records of the outputs from your recycling process.Ìý

IfÌýyou’reÌýaccredited, youÌýmust also keepÌýfinancial records of the revenue that you receive from the PRNs or PERNs you issue under each accreditation you hold, and of how you use thatÌýincome.Ìý

All exportersÌý

All exporters must also keepÌýthe following records:Ìý

• export paperwork such asÌýcustoms declarations and Annex VII formsÌý

• the overseas order or purchase agreementÌýÌý

• whether the shipment has cleared customs in the receiving countryÌýÌý

• its receipt by the overseas site you have namedÌýÌý

• that the packaging material has been accepted and recycled by an appropriatelyÌýpermittedÌýoverseas siteÌý

• theÌýfinal destinationÌýsiteÌýÌý

Accredited exportersÌý

Accredited exporters must also record:Ìý

• documents and records toÌýevidenceÌýthat the recycling operations at the overseas sites to which you export packaging waste for recycling take place under conditions that areÌýbroadly equivalent to requirements applicable to reprocessing sites in the United KingdomÌý

• financial records of the revenue that you receive from the PERNs you issue under each accreditation you hold, and of how you use thatÌýincomeÌý

You must also record documents and records toÌýdemonstrateÌýa full audit trail for each exported load, from export to proof of receipt at the final overseas site. These may include, but are not limited to:Ìý

• a completed and signed annex VII formÌý

• other waste movement or shipment documentation, such as a bill of ladingÌý

• time and date stamped photographs at the overseas siteÌý

• weighbridge tickets from the overseas siteÌý

• customs documentsÌý

• correspondence about invoices or specification of material receivedÌý

• proof of payment such as bank statements or financial documentsÌý

• other correspondence from the overseas siteÌý

This list is not exhaustive, and regulators would expect to see a combination of evidence toÌýdemonstrateÌýproof of receipt. They will consider other evidence presented to them on a case-by-case basis.