Under the microplastics restriction, companies with a reporting obligation in 2026 must submit their reports on annual microplastics releases by 31 May covering estimated emissions for the year 2025. These reports are prepared in IUCLID and they are submitted to ECHA through REACH-IT. 
ECHA has updated the guidelines for reporting requirements and the IUCLID manual to align with the new features available in the latest IUCLID release. For microplastics reporting these comprise:

• the dossier update functionality; and
• a change in format for reporting emissions.