ECHA Publishes Reporting Guidelines for Microplastics under EU Restriction

On 26 November 2025, the European Chemicals Agency (ECHA) published the Reporting Guidelines for Synthetic Polymer Microparticles (SPMs) to support companies in preparing the annual emission reports required under the EU microplastics restriction (Regulation (EU) 2023/2055). The guidance clarifies who must report, what information must be submitted, and how to prepare dossiers using the IUCLID reporting template prior to submission through REACH-IT.

Who Must Report and Key Deadlines

The reporting obligation applies to manufacturers, importers, industrial users, and suppliers who place SPMs on the market for uses that remain exempt from the restriction. The guidelines distinguish between two groups, each with a different start date for reporting.

• For manufacturers and industrial downstream users of SPMs in pellet, flake, or powder form, used as feedstock in plastic manufacturing at industrial sites, reporting begins in 2026. These companies must submit the required information to ECHA by 31 May each year, starting in 2026, and report on emissions from the previous calendar year.
• For other manufacturers of SPMs and other industrial downstream users using SPMs at industrial sites, reporting begins in 2027. These companies must also submit their information by 31 May each year, starting in 2027, based on emissions from the preceding year.

Although certain uses of SPMs remain exempt from the ban on placing on the market, are still subject to the annual reporting requirement.

Information Required in the Report

According to the guidelines, companies must provide comprehensive information on each relevant use of SPMs. This includes:

• Identification of the polymer, using generic names and available codes.
• Description of the use, including the sector, product category, technical function, and where applicable, site information.
• Quantities placed on the market and estimated emissions or potential releases to the environment.
• A description of containment or loss-prevention measures.
• Justification for any claimed derogations.

All reports must be completed using the dedicated IUCLID template. This template is designed to ensure traceability and consistency across sectors, particularly where the same SPM may be used in several applications. Submission takes place through REACH-IT, where the annual reporting window will open.

Preparing for Compliance

ECHA encourages companies to start preparing early by mapping their portfolios and determining whether SPMs are used in any exempted applications. Setting up internal systems to collect volume data, emissions estimates, and use descriptions will help ensure timely submission. The aggregated reporting data will support EU authorities in assessing environmental releases and monitoring the effectiveness of the microplastics restriction.

The guidelines can be accessed here.