Retailers urge vape tax stamps
RVI warns current vape tax system is not fit for purpose and calls for Revenue issued stamps to tackle illicit trade
Print26 February 2026
Responsible Vaping Ireland (RVI), the national association representing over 3,500 independent vape retailers, has today (26 February) launched a new policy paper calling for the urgent introduction of tax stamps on vaping products to strengthen enforcement of the E-Liquid Products Tax (EPT).
The paper argues that the current self-declaration model is not robust enough to prevent tax evasion or tackle the growing illicit market.
Provisional figures released by the Department of Finance show that just €1.3 million was collected in the first two months of the tax (November–December 2025), significantly below the Government’s projected annual yield of €17 million.
Revenue-issued stamps
RVI says the gap between projected and actual receipts underlines the need for stronger enforcement mechanisms, including the introduction of Revenue-issued tax stamps similar to those required on tobacco products.
Launching the policy paper outside his VapeOn store in Tipperary Town, RVI spokesperson Stuart Agar said:
“Responsible retailers like us are doing everything by the book – from age verification to product standards to paying the new vape tax. But we are competing with operators who don’t follow the rules and who face little risk of being caught.
If tax stamps are required on tobacco, there is no reason they shouldn’t be required on vapes. A visible stamp would make it immediately clear whether excise has been paid. It would protect compliant businesses and give enforcement officers a simple, practical tool to clamp down on illegal sellers.”
Under the current system, any business making a first supply of vaping products in the State must register and account for the EPT. However, there is no requirement for a physical tax stamp on products, meaning inspectors cannot easily determine at the point of sale whether excise has been paid.
RVI’s paper warns that this risks embedding a substantial illicit market. A 2025 report by KPMG estimated that illicit vaping products account for 40% of the Irish market, while inspection levels for manufacturers and importers remain low.
Agar continued:
“The early EPT returns are deeply concerning. When just €1.3 million is collected against a projected €17 million annually, it raises serious questions about compliance levels.
A self-declaration system without visible proof of payment is simply not fit for purpose. Tax stamps would provide immediate support to Revenue officers, strengthen enforcement, and send a clear message that Ireland is serious about tackling illicit trade.
Compliant retailers want a level playing field. Introducing tax stamps, increasing inspections, and publishing compliance data will protect consumers, protect young people, and protect legitimate Irish businesses.”
In addition to calling for an amendment to the Finance Bill 2027 to introduce mandatory tax stamps for vaping products, RVI is seeking increased funding for inspections and the publication of quarterly data on compliance rates.
The association said it stands ready to work with government and enforcement agencies to ensure the EPT regime delivers both effective tax compliance and a fair market for responsible retailers.
Read more: Vape licensing needs strong enforcement – RVI
© 2026, ShelfLife by Ryan Brennan
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