{"id":45149,"date":"2026-02-05T05:54:00","date_gmt":"2026-02-05T05:54:00","guid":{"rendered":"https:\/\/stagvape.com\/uk-vaping-duty-stamp-scheme-guide"},"modified":"2026-07-16T07:31:10","modified_gmt":"2026-07-16T07:31:10","slug":"uk-vaping-duty-stamp-scheme-guide","status":"publish","type":"post","link":"https:\/\/stagvape.com\/cs\/vape-pruvodce\/uk-vaping-duty-stamp-scheme-guide","title":{"rendered":"UK da\u0148 z vapingu &amp; syst\u00e9m kolk\u016f spot\u0159ebn\u00ed dan\u011b: Kompletn\u00ed pr\u016fvodce shodou"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Odv\u011btv\u00ed britsk\u00e9ho vapingu \u010del\u00ed dosud nejrestriktivn\u011bj\u0161\u00edmu regula\u010dn\u00edmu posunu. HM Revenue &amp; Customs (HMRC) finalizovalo pl\u00e1ny na novou spot\u0159ebn\u00ed da\u0148 a fyzick\u00fd syst\u00e9m kolk\u016f spot\u0159ebn\u00ed dan\u011b. Tento r\u00e1mec u\u017e nen\u00ed n\u00e1vrhem; legislativa je potvrzen\u00e1, bylo publikov\u00e1no ofici\u00e1ln\u00ed metodick\u00e9 stanovisko a byly stanoveny z\u00e1vazn\u00e9 term\u00edny pro cel\u00fd dodavatelsk\u00fd \u0159et\u011bzec.<\/p>\n\n<p class=\"wp-block-paragraph\">Tento pr\u016fvodce vysv\u011btluje provozn\u00ed po\u017eadavky sch\u00e9matu dan\u011b z vapingov\u00fdch produkt\u016f (<strong>VPD<\/strong>) a kolk\u016f spot\u0159ebn\u00ed dan\u011b na vaping (<strong>VDS<\/strong>), v\u010detn\u011b toho, jak tyto zm\u011bny dopadnou na v\u00fdrobce, dovozce, prodejce a spot\u0159ebitelsk\u00e9 ceny.<\/p>\n\n<h2 class=\"wp-block-heading\">Da\u0148 z vapingov\u00fdch produkt\u016f (VPD) \u2014 vysv\u011btlen\u00ed<\/h2>\n\n<p class=\"wp-block-paragraph\">Da\u0148 z vapingov\u00fdch produkt\u016f je pau\u0161\u00e1ln\u00ed spot\u0159ebn\u00ed da\u0148 na vapingov\u00e9 tekutiny, poprv\u00e9 zaveden\u00e1 v <a href=\"https:\/\/www.gov.uk\/government\/publications\/spring-budget-2024\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">Jarn\u00edm rozpo\u010dtu 2024<\/a> a pozd\u011bji upraven\u00e1 v <a href=\"https:\/\/www.gov.uk\/government\/publications\/autumn-budget-2024\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">Podzimn\u00edm rozpo\u010dtu 2024<\/a>, aby nahradila d\u0159\u00edve navrhovan\u00fd stup\u0148ovan\u00fd syst\u00e9m.<\/p>\n\n<h3 class=\"wp-block-heading\">Kl\u00ed\u010dov\u00e9 parametry dan\u011b<\/h3>\n\n<ul class=\"wp-block-list\">\n<li><strong>Datum implementace:<\/strong> 1. \u0159\u00edjna 2026.<\/li>\n\n\n\n<li><strong>Sazba dan\u011b:<\/strong> 2,20 GBP za ka\u017ed\u00fdch 10 ml tekutiny.<\/li>\n\n\n\n<li><strong>Rozsah:<\/strong> Vztahuje se na v\u0161echny e-liquidy, v\u010detn\u011b nikotin-free shortfill\u016f, nikotinov\u00fdch shot\u016f a p\u0159edpln\u011bn\u00fdch jednor\u00e1zov\u00fdch nebo pod za\u0159\u00edzen\u00ed.<\/li>\n\n\n\n<li><strong>Da\u0148ov\u00fd okam\u017eik:<\/strong> \u00da\u010dtuje se v okam\u017eiku v\u00fdroby (kdy\u017e se sm\u00edchaj\u00ed ingredience) nebo v okam\u017eiku dovozu do UK.<\/li>\n\n\n\n<li><strong>DPH:<\/strong> Standardn\u00ed DPH 20 % se uplat\u0148uje nav\u00edc na cenu zahrnuj\u00edc\u00ed clo\/da\u0148, tak\u017ee k maloobchodn\u00ed cen\u011b p\u0159ibude celkem 2,64 GBP na da\u0148 za ka\u017ed\u00fdch 10 ml.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Podle ofici\u00e1ln\u00edho <a href=\"https:\/\/assets.publishing.service.gov.uk\/media\/67220a3510b0d582ee8c489d\/Vaping_Products_Duty_consultation_response.pdf\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">Response k ve\u0159ejn\u00e9 konzultaci k Vaping Products Duty<\/a> spadaj\u00ed do tohoto re\u017eimu tak\u00e9 dom\u00e1c\u00ed z\u00e1kladn\u00ed suroviny \u2014 nap\u0159. rostlinn\u00fd glycerin (VG), propylenglykol (PG) a aromata ur\u010den\u00e1 pro DIY m\u00edch\u00e1n\u00ed.<\/p>\n\n<h2 class=\"wp-block-heading\">Sch\u00e9ma kolk\u016f spot\u0159ebn\u00ed dan\u011b na vaping (VDS)<\/h2>\n\n<p class=\"wp-block-paragraph\">Pro prosazen\u00ed da\u0148ov\u00e9 shody HMRC zav\u00e1d\u00ed fyzick\u00fd syst\u00e9m kolk\u016f spot\u0159ebn\u00ed dan\u011b. Vapingov\u00e9 produkty ur\u010den\u00e9 pro maloobchodn\u00ed trh ve Spojen\u00e9m kr\u00e1lovstv\u00ed mus\u00ed m\u00edt na obalu fyzick\u00fd kolk, kter\u00fd prokazuje, \u017ee spot\u0159ebn\u00ed da\u0148 byla zaplacena nebo \u0159\u00e1dn\u011b zohledn\u011bna.<\/p>\n\n<p class=\"wp-block-paragraph\">Fyzick\u00e9 kolky vyr\u00e1b\u00ed Cartor Security Printers ve spolupr\u00e1ci se SICPA, za pou\u017eit\u00ed zabezpe\u010den\u00fdch inkoust\u016f a digit\u00e1ln\u00edch syst\u00e9m\u016f dohledatelnosti. Prodejci mohou ov\u011b\u0159it pravost kolk\u016f pomoc\u00ed vyhrazen\u00e9 aplikace pro ov\u011b\u0159en\u00ed spot\u0159ebitelem (Consumer Verification App).<\/p>\n\n<h3 class=\"wp-block-heading\">Co kolk spot\u0159ebn\u00ed dan\u011b na vaping potvrzuje<\/h3>\n\n<ul class=\"wp-block-list\">\n<li>Produkt vstoupil do syst\u00e9mu spot\u0159ebn\u00ed dan\u011b ve Spojen\u00e9m kr\u00e1lovstv\u00ed.<\/li>\n\n\n\n<li>Po\u017eadovan\u00e1 da\u0148 z vapingov\u00fdch produkt\u016f byla zaplacena, nebo byla zaji\u0161t\u011bna v re\u017eimu odkladu spot\u0159ebn\u00ed dan\u011b (duty suspension).<\/li>\n\n\n\n<li>Produkt je dohledateln\u00fd prost\u0159ednictv\u00edm kontrol HMRC v dodavatelsk\u00e9m \u0159et\u011bzci.<\/li>\n<\/ul>\n\n<h3 class=\"wp-block-heading\">Co kolk spot\u0159ebn\u00ed dan\u011b na vaping nepotvrzuje<\/h3>\n\n<ul class=\"wp-block-list\">\n<li>Nejde o certifik\u00e1t bezpe\u010dnosti produktu.<\/li>\n\n\n\n<li>Neud\u00e1v\u00e1 schv\u00e1len\u00ed MHRA ani shodu s na\u0159\u00edzen\u00edmi Tobacco and Related Products Regulations (TRPR).<\/li>\n\n\n\n<li>Nejde o potvrzen\u00ed kvality produktu.<\/li>\n<\/ul>\n\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/stagvape.com\/wp-content\/uploads\/2026\/07\/UK-vaping-duty-vaping-duty-stamps-scheme-1024x576.jpg\" alt=\"UK da\u0148 z vapingu, sch\u00e9ma kolk\u016f spot\u0159ebn\u00ed dan\u011b na vaping\" class=\"wp-image-45143\" srcset=\"\/\/stagvape.com\/wp-content\/uploads\/2026\/07\/UK-vaping-duty-vaping-duty-stamps-scheme-1024x576.jpg 1024w, \/\/stagvape.com\/wp-content\/uploads\/2026\/07\/UK-vaping-duty-vaping-duty-stamps-scheme-300x169.jpg 300w, \/\/stagvape.com\/wp-content\/uploads\/2026\/07\/UK-vaping-duty-vaping-duty-stamps-scheme-768x432.jpg 768w, \/\/stagvape.com\/wp-content\/uploads\/2026\/07\/UK-vaping-duty-vaping-duty-stamps-scheme.jpg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n<h2 class=\"wp-block-heading\">Kl\u00ed\u010dov\u00e9 term\u00edny a harmonogram implementace<\/h2>\n\n<p class=\"wp-block-paragraph\">HMRC zavedlo postupn\u00fd harmonogram, kter\u00fd firm\u00e1m umo\u017en\u00ed p\u0159echod na nov\u00e9 po\u017eadavky na da\u0148 a kolky. Nespln\u011bn\u00ed t\u011bchto miln\u00edk\u016f s sebou nese z\u00e1sadn\u00ed provozn\u00ed rizika.<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>1. dubna 2026 \u2013 \u017d\u00e1dosti za\u010d\u00ednaj\u00ed:<\/strong> Firmy mohou za\u010d\u00edt pod\u00e1vat \u017e\u00e1dosti o schv\u00e1len\u00ed HMRC pro v\u00fdrobu, dovoz, skladov\u00e1n\u00ed zbo\u017e\u00ed v re\u017eimu odkladu spot\u0159ebn\u00ed dan\u011b a objedn\u00e1v\u00e1n\u00ed kolk\u016f spot\u0159ebn\u00ed dan\u011b.<\/li>\n\n\n\n<li><strong>31. \u010dervence 2026 \u2013 Doporu\u010den\u00fd term\u00edn pro pod\u00e1n\u00ed \u017e\u00e1dost\u00ed:<\/strong> Prov\u011brky pozad\u00ed ze strany HMRC mohou trvat a\u017e 45 pracovn\u00edch dn\u016f. Firmy mus\u00ed odeslat \u017e\u00e1dosti do tohoto data, aby z\u00edskaly schv\u00e1len\u00ed p\u0159ed \u0159\u00edjnem.<\/li>\n\n\n\n<li><strong>10. \u010dervence 2026 \u2013 Spu\u0161t\u011bn\u00ed tech sandboxu:<\/strong> Digit\u00e1ln\u00ed testovac\u00ed prost\u0159ed\u00ed umo\u017en\u00ed firm\u00e1m validovat integrace API (EPCIS 1.2) pro sledov\u00e1n\u00ed kolk\u016f.<\/li>\n\n\n\n<li><strong>1. z\u00e1\u0159\u00ed 2026 \u2013 Zaveden\u00ed digit\u00e1ln\u00edch kolk\u016f:<\/strong> Digit\u00e1ln\u011b vylep\u0161en\u00e9 kolky budou k dispozici pro v\u00fdrobn\u00ed linky.<\/li>\n\n\n\n<li><strong>1. \u0159\u00edjna 2026 \u2013 Go-live:<\/strong> Da\u0148 z vapingov\u00fdch produkt\u016f se st\u00e1v\u00e1 pr\u00e1vn\u011b \u00fa\u010dinnou. V\u0161echny produkty uvoln\u011bn\u00e9 k prodeji v UK mus\u00ed m\u00edt \u0159\u00e1dn\u011b z\u00fa\u010dtovanou da\u0148 a mus\u00ed b\u00fdt opat\u0159eny kolkem.<\/li>\n\n\n\n<li><strong>1. ledna 2027 \u2013 Povinnost pro digit\u00e1ln\u00ed kolky:<\/strong> Digit\u00e1ln\u00ed kolky mus\u00ed b\u00fdt p\u0159ipevn\u011bny ke v\u0161em nov\u011b vyroben\u00fdm nebo dovezen\u00fdm produkt\u016fm.<\/li>\n\n\n\n<li><strong>1. dubna 2027 \u2013 Pln\u00e9 vym\u00e1h\u00e1n\u00ed:<\/strong> Kon\u010d\u00ed p\u0159echodn\u00e9 obdob\u00ed pro z\u00e1soby bez kolk\u016f. V\u0161echny vapingov\u00e9 produkty na trhu v UK mus\u00ed m\u00edt platn\u00fd kolk spot\u0159ebn\u00ed dan\u011b. Maloobchodn\u00ed z\u00e1soby bez kolk\u016f po tomto datu podl\u00e9haj\u00ed zadr\u017een\u00ed (seizure).<\/li>\n<\/ul>\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"512\" src=\"https:\/\/stagvape.com\/wp-content\/uploads\/2026\/07\/Vaping-Duty-Timeline-1024x512.jpg\" alt=\"\u010casov\u00e1 osa dan\u011b z vapingu\" class=\"wp-image-45144\" srcset=\"\/\/stagvape.com\/wp-content\/uploads\/2026\/07\/Vaping-Duty-Timeline-1024x512.jpg 1024w, \/\/stagvape.com\/wp-content\/uploads\/2026\/07\/Vaping-Duty-Timeline-300x150.jpg 300w, \/\/stagvape.com\/wp-content\/uploads\/2026\/07\/Vaping-Duty-Timeline-768x384.jpg 768w, \/\/stagvape.com\/wp-content\/uploads\/2026\/07\/Vaping-Duty-Timeline-1536x768.jpg 1536w, \/\/stagvape.com\/wp-content\/uploads\/2026\/07\/Vaping-Duty-Timeline.jpg 1774w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n<h2 class=\"wp-block-heading\">Dopad na vapingov\u00e9 firmy<\/h2>\n\n<p class=\"wp-block-paragraph\">Ka\u017ed\u00fd obchodn\u00ed subjekt v dodavatelsk\u00e9m \u0159et\u011bzci vapingu m\u00e1 podle nov\u00e9 spot\u0159ebn\u011b-dan\u0148ov\u00e9 struktury odli\u0161n\u00e9 z\u00e1konn\u00e9 povinnosti.<\/p>\n\n<h3 class=\"wp-block-heading\">V\u00fdrobci ve Spojen\u00e9m kr\u00e1lovstv\u00ed<\/h3>\n\n<p class=\"wp-block-paragraph\">M\u00edstn\u00ed v\u00fdrobci mus\u00ed z\u00edskat schv\u00e1len\u00ed HMRC pro v\u00fdrobu vapingov\u00fdch produkt\u016f a registrovat sv\u00e1 provozn\u00ed za\u0159\u00edzen\u00ed. Pokud budou fungovat bez schv\u00e1len\u00ed po 1. \u0159\u00edjnu 2026, hroz\u00ed jim ob\u010danskopr\u00e1vn\u00ed sankce a\u017e do v\u00fd\u0161e 10 000 GBP nebo trestn\u00ed st\u00edh\u00e1n\u00ed. V\u00fdrobci mus\u00ed objednat, zajistit a aplikovat fyzick\u00e9 kolky a aktivovat je v syst\u00e9mu sledov\u00e1n\u00ed v okam\u017eiku balen\u00ed.<\/p>\n\n<h3 class=\"wp-block-heading\">Dovozci a zahrani\u010dn\u00ed v\u00fdrobci<\/h3>\n\n<p class=\"wp-block-paragraph\">V\u0161echny dovezen\u00e9 vapingov\u00e9 produkty mus\u00ed splnit sch\u00e9ma VDS. Zahrani\u010dn\u00ed v\u00fdrobci mus\u00ed jmenovat schv\u00e1len\u00e9ho z\u00e1stupce pro UK, kter\u00fd objedn\u00e1 a ode\u0161le kolky do zahrani\u010dn\u00edch v\u00fdrobn\u00edch za\u0159\u00edzen\u00ed. Dovozci mus\u00ed zohlednit da\u0148 na hranici, nebo p\u0159esunout zbo\u017e\u00ed p\u0159\u00edmo do schv\u00e1len\u00e9ho skladu pro \u00fa\u010dely spot\u0159ebn\u00ed dan\u011b v re\u017eimu odkladu spot\u0159ebn\u00ed dan\u011b (duty suspension).<\/p>\n\n<h3 class=\"wp-block-heading\">Skladov\u00ed spr\u00e1vci (warehousekeepers)<\/h3>\n\n<p class=\"wp-block-paragraph\">Spr\u00e1vcov\u00e9 celn\u00edch a spot\u0159ebn\u00edch sklad\u016f mus\u00ed manu\u00e1ln\u011b po\u017e\u00e1dat o zm\u011bnu sv\u00fdch st\u00e1vaj\u00edc\u00edch registrac\u00ed HMRC tak, aby konkr\u00e9tn\u011b zahrnovaly \u201evaping products\u201c. Tato zm\u011bna nen\u00ed automatick\u00e1. Bez n\u00ed je skladov\u00e1n\u00ed vapingov\u00fdch vapes v re\u017eimu odkladu spot\u0159ebn\u00ed dan\u011b po 1. \u0159\u00edjnu 2026 nez\u00e1konn\u00e9 a ohro\u017euje provozn\u00ed licenci skladu.<\/p>\n\n<h3 class=\"wp-block-heading\">Prodejci a distributo\u0159i<\/h3>\n\n<p class=\"wp-block-paragraph\">Prodejci mus\u00ed b\u011bhem p\u0159echodu prov\u00e9st audit z\u00e1sob. I kdy\u017e lze z\u00e1soby bez kolk\u016f leg\u00e1ln\u011b prod\u00e1vat a\u017e do 1. dubna 2027, prodejci mus\u00ed zajistit, aby ve\u0161ker\u00e9 z\u00e1soby p\u0159ijat\u00e9 po 1. \u0159\u00edjnu 2026 byly opat\u0159eny po\u017eadovan\u00fdm kolkem, pokud nespl\u0148uj\u00ed podm\u00ednky p\u0159echodn\u00fdch z\u00e1sob. Prodej produkt\u016f bez kolk\u016f po 1. dubnu 2027 je z\u00e1konn\u00fd trestn\u00fd \u010din.<\/p>\n\n<h2 class=\"wp-block-heading\">Technick\u00e9 specifikace kolk\u016f spot\u0159ebn\u00ed dan\u011b na vaping<\/h2>\n\n<p class=\"wp-block-paragraph\">Kolky se objedn\u00e1vaj\u00ed prost\u0159ednictv\u00edm zabezpe\u010den\u00e9ho online port\u00e1lu spole\u010dnosti Cartor ve dvou form\u00e1tech: \u201edry\u201c p\u0159ed\u0159ezan\u00e9 stohy (minim\u00e1ln\u00ed objedn\u00e1vka 1 000 kus\u016f) a \u201ewet\u201c p\u0159edlepen\u00e9 n\u00e1viny (coils) pro automatick\u00e9 etiketovac\u00ed stroje. V\u00fdrobci mus\u00ed navrhnout balen\u00ed tak, aby zohlednilo tyto fyzick\u00e9 rozm\u011bry.<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Tvar a velikost:<\/strong> Obd\u00e9ln\u00edkov\u00fd form\u00e1t, \u0161\u00ed\u0159ka 18 mm a d\u00e9lka 42 mm.<\/li>\n\n\n\n<li><strong>Specifikace nav\u00edjec\u00ed jednotky (reel):<\/strong> U \u201ewet\u201c kolk\u016f jsou orientov\u00e1ny pod\u00e9ln\u00fdm okrajem dop\u0159edu na 3palcov\u00e9m j\u00e1d\u0159e (core).<\/li>\n\n\n\n<li><strong>Rozm\u011bry k\u00f3du:<\/strong> Obsahuje Data Matrix k\u00f3d 12\u00d726 s m\u011b\u0159en\u00edm p\u0159ibli\u017en\u011b 5 mm \u00d7 11 mm.<\/li>\n\n\n\n<li><strong>Limit pro aplikaci:<\/strong> Minim\u00e1ln\u00ed zak\u0159iven\u00ed lahve mus\u00ed m\u00edt polom\u011br 10 mm, kdy\u017e se Data Matrix k\u00f3d aplikuje svisle (vertik\u00e1ln\u011b).<\/li>\n\n\n\n<li><strong>Po\u017eadovan\u00e1 aktiva\u010dn\u00ed data:<\/strong> P\u0159i p\u0159ipev\u0148ov\u00e1n\u00ed kolk\u016f mus\u00ed v\u00fdrobci zaznamenat datum, m\u00edsto, zna\u010dku, p\u0159\u00edchu\u0165, objem (na nejbli\u017e\u0161\u00ed 0,1 ml), typ produktu, obsah nikotinu a ECID\/GBID (u nikotinov\u00fdch produkt\u016f) prost\u0159ednictv\u00edm endpointu API.<\/li>\n<\/ul>\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"512\" src=\"https:\/\/stagvape.com\/wp-content\/uploads\/2026\/07\/Technical-Specifications-of-UK-Vaping-Duty-Stamps-1024x512.jpg\" alt=\"Technick\u00e9 specifikace britsk\u00fdch kolk\u016f spot\u0159ebn\u00ed dan\u011b na vaping\" class=\"wp-image-45145\" srcset=\"\/\/stagvape.com\/wp-content\/uploads\/2026\/07\/Technical-Specifications-of-UK-Vaping-Duty-Stamps-1024x512.jpg 1024w, \/\/stagvape.com\/wp-content\/uploads\/2026\/07\/Technical-Specifications-of-UK-Vaping-Duty-Stamps-300x150.jpg 300w, \/\/stagvape.com\/wp-content\/uploads\/2026\/07\/Technical-Specifications-of-UK-Vaping-Duty-Stamps-768x384.jpg 768w, \/\/stagvape.com\/wp-content\/uploads\/2026\/07\/Technical-Specifications-of-UK-Vaping-Duty-Stamps-1536x768.jpg 1536w, \/\/stagvape.com\/wp-content\/uploads\/2026\/07\/Technical-Specifications-of-UK-Vaping-Duty-Stamps.jpg 1774w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n<h2 class=\"wp-block-heading\">Jak da\u0148 ovlivn\u00ed maloobchodn\u00ed ceny<\/h2>\n\n<p class=\"wp-block-paragraph\">Pau\u0161\u00e1ln\u00ed sazba povede k v\u00fdrazn\u00e9mu n\u00e1r\u016fstu maloobchodn\u00edch cen, zejm\u00e9na u spot\u0159ebitel\u016f s ni\u017e\u0161\u00edm rozpo\u010dtem a u\u017eivatel\u016f produkt\u016f s v\u011bt\u0161\u00edm objemem.<\/p>\n\n<h3 class=\"wp-block-heading\">10ml nikotinov\u00e9 salty a freebase e-liquidy<\/h3>\n\n<p class=\"wp-block-paragraph\">Standardn\u00ed 10ml lahvi\u010dka e-liquidu, kter\u00e1 se dnes prod\u00e1v\u00e1 za 2,99 GBP, ponese excizn\u00ed da\u0148 2,20 GBP a p\u0159id\u00e1 se k n\u00ed DPH 0,44 GBP. To posune z\u00e1kladn\u00ed maloobchodn\u00ed cenu minim\u00e1ln\u011b na 5,63 GBP, co\u017e p\u0159edstavuje n\u00e1r\u016fst o 88 % je\u0161t\u011b p\u0159ed zohledn\u011bn\u00edm n\u00e1klad\u016f na shodu v\u00fdrobce.<\/p>\n\n<h3 class=\"wp-block-heading\">100ml shortfilly (bez nikotinu)<\/h3>\n\n<p class=\"wp-block-paragraph\">Proto\u017ee se da\u0148 vztahuje na v\u0161echny vapingov\u00e9 tekutiny bez ohledu na obsah nikotinu, v\u011bt\u0161\u00ed lahve \u010del\u00ed v\u00fdrazn\u00fdm cenov\u00fdm skok\u016fm. Typick\u00fd 100ml shortfill, kter\u00fd dnes stoj\u00ed 9,99 GBP, ponese 22,00 GBP na excizn\u00ed dani plus 4,40 GBP na DPH. Maloobchodn\u00ed cena se tak v\u00edce ne\u017e ztrojn\u00e1sob\u00ed na 36,39 GBP.<\/p>\n\n<h3 class=\"wp-block-heading\">Nikotinov\u00e9 shoty<\/h3>\n\n<p class=\"wp-block-paragraph\">Ka\u017ed\u00fd 10ml nikotinov\u00fd shot pou\u017e\u00edvan\u00fd k m\u00edch\u00e1n\u00ed shortfill\u016f ponese rovn\u011b\u017e da\u0148 2,20 GBP plus DPH, tak\u017ee celkem p\u0159id\u00e1 spot\u0159ebiteli 2,64 GBP na jednu d\u00e1vku.<\/p>\n\n<div class=\"wp-block-group is-content-justification-left is-layout-constrained wp-container-core-group-is-layout-54d22900 wp-block-group-is-layout-constrained\">\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" style=\"margin-top:20px;margin-bottom:20px\" \/>\n\n\n\n<ul class=\"wp-block-list\">\n<li>P\u0159e\u010dt\u011bte si v\u00edce: <a href=\"https:\/\/stagvape.com\/cs\/vape-pruvodce\/uk-vape-tax-2026-guide\" data-type=\"link\" data-id=\"https:\/\/stagvape.com\/guides\/uk-vape-tax-2026-guide\">UK Vape Tax 2026: Da\u0148 z vapingov\u00fdch produkt\u016f &amp; zm\u011bny cen \u2014 vysv\u011btleno<\/a><\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" style=\"margin-top:20px;margin-bottom:20px\" \/>\n<\/div>\n\n<h2 class=\"wp-block-heading\">Reakce z odv\u011btv\u00ed a z\u00e1stupn\u00e9 iniciativy<\/h2>\n\n<p class=\"wp-block-paragraph\">Pau\u0161\u00e1ln\u00ed da\u0148 a sch\u00e9ma kolk\u016f sklidily kritiku zast\u00e1nc\u016f ve\u0159ejn\u00e9ho zdrav\u00ed i oborov\u00fdch profesn\u00edch organizac\u00ed, kter\u00e9 varuj\u00ed p\u0159ed z\u00e1va\u017en\u00fdmi nezam\u00fd\u0161len\u00fdmi dopady.<\/p>\n\n<h3 class=\"wp-block-heading\">Nov\u00e1 aliance pro nikotin (NNA)<\/h3>\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/nnalliance.org\/nnanews\/news\/404-the-chancellors-new-vape-tax-proposals-are-a-misguided-assault-on-quitting-smoking\" rel=\"nofollow noopener\" target=\"_blank\">NNA kritizovala da\u0148 jako p\u0159ek\u00e1\u017eku pro odvyk\u00e1n\u00ed kou\u0159en\u00ed<\/a>, p\u0159i\u010dem\u017e uvedla, \u017ee vl\u00e1dn\u00ed od\u016fvodn\u011bn\u00ed t\u00e9to dan\u011b vych\u00e1z\u00ed z chybn\u00fdch ekvivalenc\u00ed nikotinu. Dokumentace vl\u00e1dy porovn\u00e1v\u00e1 10 ml e-liquidu s 100 cigaretami. \u00dadaje sestaven\u00e9 organizac\u00ed Action on Smoking and Health (ASH) v\u0161ak ukazuj\u00ed, \u017ee b\u011b\u017en\u00e1 20mg\/ml jednor\u00e1zov\u00e1 vape obsahuje 40 mg nikotinu, zat\u00edmco bal\u00ed\u010dek 20 cigaret obsahuje 250 mg. NNA varuje, \u017ee zdvojn\u00e1soben\u00ed ceny vapingu vr\u00e1t\u00ed u\u017eivatele s ni\u017e\u0161\u00edmi p\u0159\u00edjmy ke kou\u0159en\u00ed nebo je p\u0159ivede na neleg\u00e1ln\u00ed \u010dern\u00fd trh.<\/p>\n\n<h3 class=\"wp-block-heading\">Britsk\u00e1 aliance vapingov\u00e9ho pr\u016fmyslu (UKVIA)<\/h3>\n\n<p class=\"wp-block-paragraph\">Gener\u00e1ln\u00ed \u0159editel UKVIA John Dunne <a href=\"https:\/\/ukvia.co.uk\/ukvia-statement-on-new-vaping-products-duty-announcement\/\" rel=\"nofollow noopener\" target=\"_blank\">ozna\u010dil da\u0148 za \u201esebr\u00e1n\u00ed v\u00fdnos\u016f b\u00fdval\u00fdm ku\u0159\u00e1k\u016fm.\u201c<\/a> Zat\u00edmco UKVIA podporuje pau\u0161\u00e1ln\u00ed da\u0148 p\u0159ed stup\u0148ovan\u00fdm syst\u00e9mem, aby se netrestaly ty, kte\u0159\u00ed pot\u0159ebuj\u00ed vy\u0161\u0161\u00ed koncentrace nikotinu pro \u00fasp\u011b\u0161n\u00e9 p\u0159estat kou\u0159it, organizace uvedla, \u017ee sazba dan\u011b je nejvy\u0161\u0161\u00ed v Evrop\u011b. Dunne zd\u016fraznil, \u017ee vstupn\u00ed 10ml lahvi\u010dky stoj\u00edc\u00ed 99 penc\u00ed vzrostou na 3,83 GBP, co\u017e p\u0159edstavuje n\u00e1r\u016fst o 267 % a ne\u00fam\u011brn\u011b zas\u00e1hne spot\u0159ebitele s ni\u017e\u0161\u00edmi p\u0159\u00edjmy.<\/p>\n\n<h3 class=\"wp-block-heading\">Nez\u00e1visl\u00e1 britsk\u00e1 asociace vape obchodu (IBVTA)<\/h3>\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.ibvta.org.uk\/media-centre\/ibvta-responds-to-chancellors-budget-announcement-on-vape-excise\/\" rel=\"nofollow noopener\" target=\"_blank\">IBVTA vyj\u00e1d\u0159ila obavy z dopadu dan\u011b<\/a> na slu\u017eby ve\u0159ejn\u00e9ho odvyk\u00e1n\u00ed kou\u0159en\u00ed, kter\u00e9 rozd\u00e1vaj\u00ed bezplatn\u00e9 vapes, aby pomohly lidem p\u0159estat. P\u0159edseda IBVTA Marcus Saxton argumentoval, \u017ee produkty dod\u00e1van\u00e9 prost\u0159ednictv\u00edm slu\u017eeb ve\u0159ejn\u00e9ho zdrav\u00ed by m\u011bly b\u00fdt osvobozeny od excizn\u00ed dan\u011b, aby se p\u0159ede\u0161lo tlaku na rozpo\u010dty ve\u0159ejn\u00e9ho zdrav\u00ed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pr\u016fvodce britskou dan\u00ed z vape od \u0159\u00edjna 2026, povinn\u00fdmi kolky spot\u0159ebn\u00ed dan\u011b a kl\u00ed\u010dov\u00fdmi term\u00edny registrace u HMRC pro firmy.<\/p>\n","protected":false},"author":1,"featured_media":45150,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2043],"tags":[794,2402,696],"class_list":["post-45149","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-vape-pruvodce","tag-vaping-skatt","tag-skattestampel","tag-vape-uk"],"acf":[],"_links":{"self":[{"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/posts\/45149","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/comments?post=45149"}],"version-history":[{"count":0,"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/posts\/45149\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/media\/45150"}],"wp:attachment":[{"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/media?parent=45149"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/categories?post=45149"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/tags?post=45149"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}