Retailers spared major action on vape tax: CSNA
Most retailers face no new obligations under the upcoming e-liquid excise, except those importing directly
Print6 October 2025
Most retailers will not have to take any action, similar to when the Sugar Sweetened Drinks Tax (SSDT) was introduced in May 2018, according to the CSNA.
Unless the retailer has purchased and imported its e-liquid products from a supplier that is based outside of the State, and that supplier does not have an address in the Republic, retailers will not have any legal obligations.
It will be commercially sensible to ensure that retail prices, which will include an additional VAT element are increased from 1 November, the CSNA added.
Excise Rate
The actual Excise Rate is set at €500 per litre, plus VAT.
In the marketplace, the two most common volumes of liquid are 2ml (typically disposables) and 10ml (primarily rechargeables).
The wholesale prices will therefore have an additional €1.00 plus VAT (€1.23) and €5.00 plus VAT (€6.15) applied.
The Association attended a meeting with Revenue this week and we raised several matters that are of concern.
Given the need to ensure that all retailers are on a level pitch and that this new tax does not reward rogue or non-compliant traders or suppliers, the Association sought assurances that Revenue will prioritise ensuring compliance.
The CSNA once again reminded them that it believes a very serious error has been made in electing to introduce the tax without accompanying Tax Stamps applied to the products, similar to the tobacco products Tax Stamps.
The CSNA’s reason for this is primarily the effectiveness that the presence of a Tax Stamps affords both for the retailer, consumer and authorised officials tasked with compliance auditing.
The retailer is happy to see that his supplier has declared the product, the consumer can see it as a quality assurance and for Revenue/HSE, it makes the task of checking through literally hundreds of different products infinitely more easy when they have a Tax Stamp applied.
It also offered the opinion that retailers would benefit from a statement on delivery dockets/Invoices that confirmed that E-liquid products tax had been paid by the supplier, similar to the statements we get relating to DRS products.
While it recognises that some users of vaping products choose to make their purchases over the internet, frequently with suppliers from outside the State (and most likely, outside the EU), it was anxious to convey to Revenue, and to the Department of Health/HSE, that it would be very unfair to tax-compliant businesses if these products were allowed to enter the State without the same excises and taxes applied to them that is required in the domestic marketplace.
Similarly, an argument can be made that the exact same public health requirements (dual language warnings, nicotine levels etc) that are monitored and enforced by the Environment Health Service deserve to be applied equally across all vaping liquids.
The CSNA urged Revenue to extend their communications campaign to ensure that consumers, retailers and suppliers were aware that these changes are coming into force on 1 November.
Revenue were also asked to extend its “Hotline” for any retailers wishing to make the authorities aware of “rogue” operators who are either flouting existing laws or are suspected of being non-compliant across a number of activities.
For those small number of retailers that import vaping products directly, either from Northern Ireland or the UK, you will need to register through your ROS online account (Other services) and be aware that the EPT is noted on a bi-monthly basis and falls due within a month after the accounting period closes.
For those whose VAT has been computed on an annual basis and has not been altered to a two month period yet, the additional VAT can be consolidated into general returns at the end of your accounting period.
It would suggest that it is perfectly legal and a legitimate commercial decision to choose to increase levels of vape stock in advance of 1 November.
Read more: CSNA: Latte Levy latest
© 2025, ShelfLife by CSNA
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