{"id":45201,"date":"2026-07-16T06:22:42","date_gmt":"2026-07-16T06:22:42","guid":{"rendered":"https:\/\/stagvape.com\/uk-vaping-products-duty-hmrc-deadline"},"modified":"2026-07-16T07:38:16","modified_gmt":"2026-07-16T07:38:16","slug":"uk-vaping-products-duty-hmrc-deadline","status":"publish","type":"post","link":"https:\/\/stagvape.com\/cs\/vape-novinky\/uk-vaping-products-duty-hmrc-deadline","title":{"rendered":"UK Vape da\u0148: HMRC varuje firmy, aby se registrovaly do konce \u010dervence"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">HM Revenue and Customs (HMRC) rozes\u00edl\u00e1 p\u0159\u00edmou korespondenci britsk\u00fdm firm\u00e1m z odv\u011btv\u00ed vapov\u00e1n\u00ed a vyz\u00fdv\u00e1 je, aby se zaregistrovaly pro p\u0159ipravovanou <a href=\"https:\/\/stagvape.com\/cs\/vape-pruvodce\/uk-vaping-duty-stamp-scheme-guide\">Vaping Products Duty (VPD) a sch\u00e9ma Vaping Duty Stamps (VDS)<\/a>. Ob\u011b regula\u010dn\u00ed sch\u00e9mata vstoup\u00ed v \u00fa\u010dinnost 1. \u0159\u00edjna 2026 a znamenaj\u00ed zm\u011bnu zp\u016fsobu, jak\u00fdm se v cel\u00e9 zemi vyr\u00e1b\u00ed, dov\u00e1\u017e\u00ed a prod\u00e1vaj\u00ed elektronick\u00e9 cigarety a e-liquidy.<\/p>\n\n<p class=\"wp-block-paragraph\">Nov\u00fd da\u0148ov\u00fd r\u00e1mec se vztahuje na v\u0161echny vapingov\u00e9 tekutiny bez ohledu na to, zda obsahuj\u00ed nikotin. Aby byla zaji\u0161t\u011bna kontinuita podnik\u00e1n\u00ed, HMRC vy\u017eaduje, aby v\u0161ichni dot\u010den\u00ed v\u00fdrobci, provozovatel\u00e9 sklad\u016f a dovozci podali sv\u00e9 \u017e\u00e1dosti nejpozd\u011bji do konce \u010dervence 2026. Vzhledem k tomu, \u017ee proces schvalov\u00e1n\u00ed b\u011b\u017en\u011b trv\u00e1 d\u00e9le ne\u017e 45 pracovn\u00edch dn\u016f, hroz\u00ed, \u017ee pozdn\u00ed pod\u00e1n\u00ed ponechaj\u00ed firmy bez schv\u00e1len\u00ed do podzimn\u00edho term\u00ednu, co\u017e je donut\u00ed zastavit komer\u010dn\u00ed \u010dinnost.<\/p>\n\n<h2 class=\"wp-block-heading\">Kl\u00ed\u010dov\u00fd harmonogram implementace a term\u00edny<\/h2>\n\n<p class=\"wp-block-paragraph\">P\u0159echod na nov\u00fd re\u017eim spot\u0159ebn\u00edch dan\u00ed se \u0159\u00edd\u00ed striktn\u00edm \u010dasov\u00fdm pl\u00e1nem stanoven\u00fdm britskou vl\u00e1dou. Firmy mus\u00ed sladit sv\u00e9 fungov\u00e1n\u00ed s n\u011bkolika z\u00e1sadn\u00edmi daty, aby se vyhnuly v\u00e1\u017en\u00fdm pr\u00e1vn\u00edm naru\u0161en\u00edm:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>1. dubna 2026:<\/strong>\u00a0Registrace pro sch\u00e9mata VPD a VDS byly ofici\u00e1ln\u011b otev\u0159eny. Firmy si mohou ov\u011b\u0159it sv\u00e9 registra\u010dn\u00ed povinnosti na ofici\u00e1ln\u00ed <a href=\"https:\/\/www.gov.uk\/guidance\/check-if-youre-impacted-by-vaping-products-duty-and-the-vaping-duty-stamps-scheme\" rel=\"nofollow noopener\" target=\"_blank\">str\u00e1nce GOV.UK<\/a>.<\/li>\n\n\n\n<li><strong>1. \u0159\u00edjna 2026:<\/strong>\u00a0Sch\u00e9mata VPD a VDS startuj\u00ed. Od tohoto data mus\u00ed schv\u00e1len\u00ed producenti p\u0159ipevnit fyzickou kolkovou zn\u00e1mku pro spot\u0159ebn\u00ed da\u0148 z vapingu ke v\u0161em maloobchodn\u00edm obal\u016fm, pod\u00e1vat m\u011bs\u00ed\u010dn\u00ed da\u0148ov\u00e1 p\u0159izn\u00e1n\u00ed a uhradit po\u017eadovan\u00fd odvod. Neodsouhlasen\u00e1 v\u00fdroba nebo skladov\u00e1n\u00ed v re\u017eimu pozastaven\u00e9 spot\u0159ebn\u00ed dan\u011b se st\u00e1v\u00e1 nez\u00e1konn\u00fdm.<\/li>\n\n\n\n<li><strong>1. \u0159\u00edjna 2026 a\u017e 31. b\u0159ezna 2027:<\/strong>\u00a0Maloobchodn\u00edci maj\u00ed p\u0159echodn\u00e9 obdob\u00ed, aby mohli doprodat st\u00e1vaj\u00edc\u00ed, je\u0161t\u011b nekolkovan\u00e9 z\u00e1soby, kter\u00e9 u\u017e maj\u00ed ve sv\u00e9m invent\u00e1\u0159i. Jak\u00fdkoli nov\u00fd sklad zakoupen\u00fd po 1. \u0159\u00edjnu v\u0161ak mus\u00ed b\u00fdt ozna\u010den kolkovou zn\u00e1mkou pro spot\u0159ebn\u00ed da\u0148.<\/li>\n\n\n\n<li><strong>1. dubna 2027:<\/strong>\u00a0P\u0159echodn\u00e9 obdob\u00ed kon\u010d\u00ed. V\u0161echny vapingov\u00e9 produkty na pultech mus\u00ed zobrazovat kolkovou zn\u00e1mku pro spot\u0159ebn\u00ed da\u0148. Jak\u00e9koli nekolekovan\u00e9 produkty nalezen\u00e9 na komer\u010dn\u00edch prodejn\u00e1ch po tomto datu podl\u00e9haj\u00ed zaji\u0161t\u011bn\u00ed ze strany kontroln\u00edch org\u00e1n\u016f.<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\">Finan\u010dn\u00ed dopad: da\u0148ov\u00e9 sazby a ceny pro spot\u0159ebitele<\/h2>\n\n<p class=\"wp-block-paragraph\">Pevn\u00e1 sazba spot\u0159ebn\u00ed dan\u011b je stanovena na <strong>2,20 GBP za 10 ml vapingov\u00e9 tekutiny<\/strong>. Tato da\u0148 plat\u00ed univerz\u00e1ln\u011b pro v\u0161echny e-liquidy, v\u010detn\u011b nikotin-free shortfill\u016f i vysoce siln\u00fdch nikotinov\u00fdch sol\u00ed. Da\u0148 se st\u00e1v\u00e1 splatnou ze z\u00e1kona ve chv\u00edli, kdy se produkty dostanou do spot\u0159ebitelsk\u00fdch distribu\u010dn\u00edch kan\u00e1l\u016f ve Spojen\u00e9m kr\u00e1lovstv\u00ed.<\/p>\n\n<p class=\"wp-block-paragraph\">A\u010dkoli administrativn\u00ed a pr\u00e1vn\u00ed odpov\u011bdnost za zaplacen\u00ed dan\u011b le\u017e\u00ed na v\u00fdrobc\u00edch a dovozc\u00edch, odborn\u00edci z trhu upozor\u0148uj\u00ed, \u017ee finan\u010dn\u00ed t\u00edhu ponesou spot\u0159ebitel\u00e9. Andy Wood, da\u0148ov\u00fd specialista v Tax Barrister UK, uv\u00e1d\u00ed, \u017ee maloobchodn\u00edci jen velmi pravd\u011bpodobn\u011b zcela absorbuj\u00ed tyto n\u00e1klady.<\/p>\n\n<p class=\"wp-block-paragraph\">&#8222;P\u0159esto\u017ee je pr\u00e1vn\u00ed odpov\u011bdnost za placen\u00ed nov\u00e9 dan\u011b z produkt\u016f pro vapov\u00e1n\u00ed na firm\u00e1ch, bylo by p\u0159ekvapiv\u00e9, kdyby se v\u00fdznamn\u00e1 \u010d\u00e1st t\u011bchto dodate\u010dn\u00fdch n\u00e1klad\u016f nakonec neprom\u00edtla do maloobchodn\u00edch cen,&#8220; uvedl Wood. Dodal tak\u00e9, \u017ee pro b\u011b\u017en\u00e9 vapery se da\u0148 2,20 GBP za 10 ml rychle nas\u010d\u00edt\u00e1 do stovek liber na dal\u0161\u00edch v\u00fddaj\u00edch v pr\u016fb\u011bhu jednoho roku.<\/p>\n\n<p class=\"wp-block-paragraph\">O\u010dek\u00e1v\u00e1 se, \u017ee se cenov\u00e9 struktury nap\u0159\u00ed\u010d trhem budou m\u011bnit, proto\u017ee jednotliv\u00e9 zna\u010dky se rozhodnou, zda absorbuj\u00ed \u010d\u00e1st odvodu, aby z\u016fstaly konkurenceschopn\u00e9, nebo zda p\u0159enesou celou da\u0148ovou z\u00e1t\u011b\u017e na sv\u00e9 z\u00e1kazn\u00edky. Britsk\u00e1 vl\u00e1da prezentuje tuto da\u0148 jako opat\u0159en\u00ed ve\u0159ejn\u00e9ho zdrav\u00ed k odrazov\u00e1n\u00ed mlad\u00fdch lid\u00ed od vapingu, zat\u00edmco finan\u010dn\u00ed analytici poukazuj\u00ed na to, \u017ee takov\u00e9 spot\u0159ebn\u00ed dan\u011b se typicky po zaveden\u00ed st\u00e1vaj\u00ed trval\u00fdm zdrojem p\u0159\u00edjm\u016f.<\/p>\n\n<h2 class=\"wp-block-heading\">Jak firmy mus\u00ed postupovat p\u0159i pod\u00e1n\u00ed \u017e\u00e1dosti<\/h2>\n\n<p class=\"wp-block-paragraph\">HMRC poskytlo odli\u0161n\u00e9 cesty pro r\u016fzn\u00e9 subjekty v dodavatelsk\u00e9m \u0159et\u011bzci, aby z\u00edskaly po\u017eadovan\u00e1 schv\u00e1len\u00ed:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Dom\u00e1c\u00ed v\u00fdrobci:<\/strong>\u00a0Mus\u00ed se registrovat p\u0159\u00edmo prost\u0159ednictv\u00edm vyhrazen\u00e9ho port\u00e1lu pro <a href=\"https:\/\/www.gov.uk\/guidance\/apply-for-approval-for-vaping-products-duty-and-the-vaping-duty-stamps-scheme?&amp;utm_source=pn&amp;utm_medium=stk_email&amp;utm_campaign=vpd_vds&amp;utm_content=july_2026\" rel=\"nofollow noopener\" target=\"_blank\">\u017e\u00e1dost o schv\u00e1len\u00ed pro Vaping Products Duty a sch\u00e9ma Vaping Duty Stamps<\/a>.<\/li>\n\n\n\n<li><strong>Provozovatel\u00e9 celn\u00edch sklad\u016f:<\/strong>\u00a0Mus\u00ed ihned kontaktovat sv\u00e9 dohl\u00ed\u017eej\u00edc\u00ed celn\u00ed \u00fa\u0159ady. Kontaktn\u00ed \u00fadaje lze nal\u00e9zt v p\u016fvodn\u00edm dopise o autorizaci celn\u00edho skladov\u00e1n\u00ed. Pro \u00fapravu \u00fadaj\u016f o skladu mohou provozovatel\u00e9 <a href=\"https:\/\/www.gov.uk\/guidance\/apply-to-add-remove-or-change-a-warehouse-as-an-authorised-excise-warehousekeeper?&amp;utm_source=pn&amp;utm_medium=stk_email&amp;utm_campaign=vpd_vds&amp;utm_content=july_2026\" rel=\"nofollow noopener\" target=\"_blank\">po\u017e\u00e1dat o zm\u011bnu statusu autorizovan\u00e9ho celn\u00edho skladovatele<\/a>.<\/li>\n\n\n\n<li><strong>Obecn\u00e9 pokyny:<\/strong>\u00a0Podrobn\u00e9 instrukce k veden\u00ed z\u00e1znam\u016f, historii dodr\u017eov\u00e1n\u00ed p\u0159edpis\u016f a administrativn\u00edm po\u017eadavk\u016fm jsou k dispozici p\u0159es <a href=\"https:\/\/www.gov.uk\/government\/collections\/vaping-products-duty-and-vaping-duty-stamps-scheme-detailed-information?&amp;utm_source=pn&amp;utm_medium=stk_email&amp;utm_campaign=vpd_vds&amp;utm_content=july_2026\" rel=\"nofollow noopener\" target=\"_blank\">sb\u00edrku informac\u00ed HMRC k dani z produkt\u016f pro vapov\u00e1n\u00ed<\/a>.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Firmy, kter\u00e9 pot\u0159ebuj\u00ed p\u0159\u00edmou administrativn\u00ed podporu, mohou kontaktovat t\u00fdm HMRC pro politiku na\u00a0<a href=\"mailto:vapingproductsduty@hmrc.gov.uk\">vapingproductsduty@hmrc.gov.uk<\/a>. Spole\u010dnosti, kter\u00e9 u\u017e dokon\u010dily registraci, nemus\u00ed podnikat \u017e\u00e1dn\u00e9 dal\u0161\u00ed kroky, pokud je HMRC p\u0159\u00edmo neoslov\u00ed s \u017e\u00e1dost\u00ed o dopl\u0148uj\u00edc\u00ed informace.<\/p>\n\n<h2 class=\"wp-block-heading\">Nov\u00e1 celn\u00ed pravidla pro mezin\u00e1rodn\u00ed cestuj\u00edc\u00ed<\/h2>\n\n<p class=\"wp-block-paragraph\">Zaveden\u00ed dan\u011b z produkt\u016f pro vapov\u00e1n\u00ed z\u00e1rove\u0148 m\u011bn\u00ed osobn\u00ed dovozn\u00ed limity pro cestuj\u00edc\u00ed p\u0159ich\u00e1zej\u00edc\u00ed do Spojen\u00e9ho kr\u00e1lovstv\u00ed od 1. \u0159\u00edjna 2026. Pravidla se li\u0161\u00ed podle c\u00edlov\u00e9 oblasti:<\/p>\n\n<h3 class=\"wp-block-heading\">Vstup do Velk\u00e9 Brit\u00e1nie (Anglie, Skotsko a Wales)<\/h3>\n\n<p class=\"wp-block-paragraph\">Cestuj\u00edc\u00ed ve v\u011bku 17 let a star\u0161\u00ed, kte\u0159\u00ed p\u0159ij\u00ed\u017ed\u011bj\u00ed ze zem\u00ed mimo Spojen\u00e9 kr\u00e1lovstv\u00ed, maj\u00ed n\u00e1rok na osobn\u00ed osvobozenou d\u00e1vku od cla ve v\u00fd\u0161i <strong>50 ml vapingov\u00e9 tekutiny<\/strong>. Mno\u017estv\u00ed p\u0159esahuj\u00edc\u00ed tento limit 50 ml je nutn\u00e9 deklarovat celn\u00edm org\u00e1n\u016fm a clo se mus\u00ed uhradit z cel\u00e9ho objemu, nejen z p\u0159ebytku. Cestuj\u00edc\u00edm je zak\u00e1z\u00e1no sdru\u017eovat nebo si mezi sebou rozd\u011blovat sv\u00e9 osobn\u00ed d\u00e1vky a ve\u0161ker\u00e9 zbo\u017e\u00ed ur\u010den\u00e9 pro komer\u010dn\u00ed prodej mus\u00ed b\u00fdt p\u0159i p\u0159\u00edjezdu neprodlen\u011b deklarov\u00e1no.<\/p>\n\n<h3 class=\"wp-block-heading\">Vstup do Severn\u00edho Irska<\/h3>\n\n<p class=\"wp-block-paragraph\">Za ur\u010dit\u00fdch post-brexitov\u00fdch obchodn\u00edch uspo\u0159\u00e1d\u00e1n\u00ed plat\u00ed pro cestuj\u00edc\u00ed p\u0159ij\u00ed\u017ed\u011bj\u00edc\u00ed do Severn\u00edho Irska odli\u0161n\u00e1 pravidla:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>P\u0159\u00edjezd ze zem\u00ed mimo EU:<\/strong>\u00a0Vapingov\u00e9 produkty nemaj\u00ed samostatn\u00fd limit objemu; m\u00edsto toho se zapo\u010d\u00edt\u00e1vaj\u00ed do standardn\u00ed osvobozen\u00e9 d\u00e1vky od cla 390 GBP ur\u010den\u00e9 pro \u201eother goods\u201c (ostatn\u00ed zbo\u017e\u00ed).<\/li>\n\n\n\n<li><strong>P\u0159\u00edjezd ze zem\u00ed EU:<\/strong>\u00a0Cestuj\u00edc\u00ed mohou p\u0159iv\u00e9zt vapingov\u00e9 produkty do Severn\u00edho Irska bez placen\u00ed britsk\u00e9ho cla nebo dan\u011b, pokud jsou polo\u017eky ur\u010deny pro osobn\u00ed pou\u017eit\u00ed a p\u0159epravuje je cestuj\u00edc\u00ed.<\/li>\n\n\n\n<li><strong>Minim\u00e1ln\u00ed orienta\u010dn\u00ed \u00farove\u0148 (MIL):<\/strong>\u00a0Pro p\u0159\u00edjezdy z EU plat\u00ed pr\u00e1h 200 ml. A\u010dkoli nejde o striktn\u00ed limit, p\u0159inesen\u00ed v\u00edce ne\u017e 200 ml m\u016f\u017ee vyvolat dal\u0161\u00ed celn\u00ed kontroly s c\u00edlem ov\u011b\u0159it, \u017ee produkty nejsou ur\u010deny pro komer\u010dn\u00ed distribuci.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Podrobn\u00e9 pokyny pro deklaraci cestuj\u00edc\u00edch budou aktualizov\u00e1ny na ofici\u00e1ln\u00edm <a href=\"https:\/\/www.gov.uk\/bringing-goods-into-uk-personal-use\/declaring-goods\" rel=\"nofollow noopener\" target=\"_blank\">osobn\u00edm dovozn\u00edm port\u00e1lu GOV.UK<\/a> dne 1. \u0159\u00edjna 2026.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pokud si nepod\u00e1te \u017e\u00e1dost o Vaping Products Duty do \u010dervencov\u00e9ho term\u00ednu, obchodov\u00e1n\u00ed bude od 1. \u0159\u00edjna 2026 nez\u00e1konn\u00e9.<\/p>\n","protected":false},"author":1,"featured_media":45202,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2026],"tags":[],"class_list":["post-45201","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-vape-novinky"],"acf":[],"_links":{"self":[{"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/posts\/45201","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=45201"}],"version-history":[{"count":0,"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/posts\/45201\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/media\/45202"}],"wp:attachment":[{"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/media?parent=45201"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/categories?post=45201"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/tags?post=45201"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}