{"id":60234,"date":"2026-09-02T03:59:45","date_gmt":"2026-09-02T03:59:45","guid":{"rendered":"https:\/\/stagvape.com\/uk-vaping-products-duty-stamps-scheme-guide"},"modified":"2026-09-02T15:06:06","modified_gmt":"2026-09-02T15:06:06","slug":"uk-vaping-products-duty-stamps-scheme-guide","status":"publish","type":"post","link":"https:\/\/stagvape.com\/cs\/vape-novinky\/uk-vaping-products-duty-stamps-scheme-guide","title":{"rendered":"Spojen\u00e9 kr\u00e1lovstv\u00ed zav\u00e1d\u00ed da\u0148 z vapingov\u00fdch produkt\u016f a syst\u00e9m kolk\u016f s da\u0148ovou povinnost\u00ed od 1. \u0159\u00edjna"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">HM Revenue and Customs vydaly posledn\u00ed p\u0159ipom\u00ednku firm\u00e1m v cel\u00e9m dodavatelsk\u00e9m \u0159et\u011bzci pro vapingov\u00e9 produkty p\u0159ed t\u00edm, ne\u017e za\u010dne platit\u00a0<a href=\"https:\/\/stagvape.com\/cs\/vape-pruvodce\/uk-vaping-duty-stamp-scheme-guide\" data-type=\"link\" data-id=\"https:\/\/stagvape.com\/guides\/uk-vaping-duty-stamp-scheme-guide\">Vaping Products Duty a re\u017eim vapingov\u00fdch da\u0148ov\u00fdch kolk\u016f<\/a>, a to od 1. \u0159\u00edjna 2026. Opat\u0159en\u00ed zav\u00e1d\u00ed spot\u0159ebn\u00ed da\u0148 ve v\u00fd\u0161i 2,20 GBP za ka\u017ed\u00fdch 10 ml v\u0161ech vapingov\u00fdch kapalin a sou\u010dasn\u011b paraleln\u00ed nav\u00fd\u0161en\u00ed tab\u00e1kov\u00e9 spot\u0159ebn\u00ed dan\u011b. Podporuje iniciativy vl\u00e1dy s c\u00edlem omezit vaping u mladistv\u00fdch a generovat ve\u0159ejn\u00e9 p\u0159\u00edjmy.<\/p>\n\n<p class=\"wp-block-paragraph\">Tento re\u017eim za\u010dle\u0148uje vapingov\u00e9 produkty do st\u00e1vaj\u00edc\u00edho syst\u00e9mu spot\u0159ebn\u00edch dan\u00ed spravovan\u00e9ho z\u00e1konem Customs and Excise Management Act 1979 (CEMA). Nedodr\u017een\u00ed postup\u016f registrace, sledov\u00e1n\u00ed a v\u00fdb\u011bru dan\u00ed vystav\u00ed podniky provozn\u00edm prodlev\u00e1m, ob\u010danskopr\u00e1vn\u00edm pokut\u00e1m nebo trestn\u00edmu st\u00edh\u00e1n\u00ed.<\/p>\n\n<h2 class=\"wp-block-heading\">Sazba a rozsah dan\u011b z vapingov\u00fdch produkt\u016f<\/h2>\n\n<p class=\"wp-block-paragraph\">Spot\u0159ebn\u00ed da\u0148 2,20 GBP za ka\u017ed\u00fdch 10 ml se vztahuje na v\u0161echny vapingov\u00e9 kapaliny vyroben\u00e9 ve Spojen\u00e9m kr\u00e1lovstv\u00ed nebo do n\u011bj dovezen\u00e9. Beznikotinov\u00e9 formulace (shortfilly a e-liquidy 0 mg) se zda\u0148uj\u00ed stejnou sazbou jako nikotinov\u00e9 e-liquidy. Anal\u00fdza ministerstva financ\u00ed (Treasury) p\u0159edpokl\u00e1d\u00e1, \u017ee da\u0148 v letech 2030\u201331 zv\u00fd\u0161\u00ed ro\u010dn\u011b v\u00edce ne\u017e 550 milion\u016f GBP.<\/p>\n\n<p class=\"wp-block-paragraph\">Da\u0148 se uplat\u0148uje v okam\u017eiku ofici\u00e1ln\u00edho \u201eduty pointu\u201c \u2013 tedy v moment\u011b, kdy jsou produkty uvoln\u011bny ke spot\u0159eb\u011b na trhu ve Spojen\u00e9m kr\u00e1lovstv\u00ed. Dovozci mus\u00ed zaplatit da\u0148 ihned po p\u0159ijet\u00ed zbo\u017e\u00ed do Spojen\u00e9ho kr\u00e1lovstv\u00ed, pokud tyto polo\u017eky nevstoup\u00ed do schv\u00e1len\u00e9ho celn\u00edho skladu v re\u017eimu s odlo\u017een\u00edm dan\u011b, kde se platby odkl\u00e1daj\u00ed a\u017e do okam\u017eiku odesl\u00e1n\u00ed.<\/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>Dozv\u011bdte se v\u00edce: <a href=\"https:\/\/stagvape.com\/cs\/vape-novinky\/uk-vape-tax-october-2026-prices\" data-type=\"link\" data-id=\"https:\/\/stagvape.com\/news\/uk-vape-tax-october-2026-prices\">UK Vape Tax za\u010d\u00edn\u00e1 1. \u0159\u00edjna 2026: nov\u00fd poplatek 2,20 GBP za e-liquid<\/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\">Povinnosti pro v\u00fdrobce, dovozce a provozovatele sklad\u016f<\/h2>\n\n<p class=\"wp-block-paragraph\">Subjekty, kter\u00e9 vyr\u00e1b\u011bj\u00ed vapingov\u00e9 kapaliny, jednaj\u00ed jako z\u00e1stupci ve Spojen\u00e9m kr\u00e1lovstv\u00ed pro zahrani\u010dn\u00ed v\u00fdrobce, nebo provozuj\u00ed sklady se zbo\u017e\u00edm v re\u017eimu s odlo\u017een\u00edm dan\u011b, mus\u00ed p\u0159ed 1. \u0159\u00edjnem 2026 z\u00edskat od HMRC ofici\u00e1ln\u00ed autorizaci.<\/p>\n\n<p class=\"wp-block-paragraph\">Rachel Nixon, \u0159editelka pro nep\u0159\u00edm\u00e9 dan\u011b v HMRC, uvedla:<\/p>\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">\u201eU\u017e zb\u00fdv\u00e1 m\u011bs\u00edc do zaveden\u00ed Vaping Products Duty, a proto by v\u00fdrobci, dovozci i provozovatel\u00e9 sklad\u016f m\u011bli ji\u017e po\u017e\u00e1dat HMRC o schv\u00e1len\u00ed a p\u0159ipravit se na p\u0159\u00edpadn\u00e9 nov\u00e9 spot\u0159ebn\u00ed dan\u011b, kter\u00e9 budou splatn\u00e9, aby dodr\u017eeli nov\u00e9 po\u017eadavky od 1. \u0159\u00edjna 2026. Firmy, kter\u00e9 nemaj\u00ed schv\u00e1len\u00ed do tohoto data, nemohou vyr\u00e1b\u011bt vapingov\u00e9 produkty ve Spojen\u00e9m kr\u00e1lovstv\u00ed a mohou b\u00fdt neschopn\u00e9 pokra\u010dovat v obchodov\u00e1n\u00ed. Hroz\u00ed jim tak\u00e9 provozn\u00ed prodlevy a mohou \u010delit ob\u010danskopr\u00e1vn\u00edm nebo trestn\u011bpr\u00e1vn\u00edm sankc\u00edm.\u201c<\/p>\n<\/blockquote>\n\n<p class=\"wp-block-paragraph\">Firmy, kter\u00e9 za tuto da\u0148 odpov\u00eddaj\u00ed, mus\u00ed zkontrolovat ofici\u00e1ln\u00ed pokyny\u00a0<a href=\"https:\/\/www.gov.uk\/guidance\/how-to-pay-vaping-products-duty?&amp;utm_source=pn&amp;utm_medium=stk_email&amp;utm_campaign=vpd_vds&amp;utm_content=sept_2026\" rel=\"nofollow noopener\" target=\"_blank\">jak zaplatit Vaping Products Duty<\/a>, aby jejich \u00fa\u010detn\u00ed syst\u00e9my odpov\u00eddaly oznamovac\u00edm obdob\u00edm HMRC.<\/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>Dozv\u011bte se 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: Vaping Products Duty a zm\u011bny cen vysv\u011btleny<\/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\">Zaveden\u00ed da\u0148ov\u00fdch kolk\u016f a p\u0159echodn\u00fd \u010dasov\u00fd pl\u00e1n<\/h2>\n\n<p class=\"wp-block-paragraph\">Pro ov\u011b\u0159en\u00ed da\u0148ov\u00e9 shody a pomoc org\u00e1n\u016fm \u010dinn\u00fdm vym\u00e1h\u00e1n\u00edm pr\u00e1va p\u0159i odhalov\u00e1n\u00ed pad\u011blan\u00fdch nebo pa\u0161ovan\u00fdch produkt\u016f mus\u00ed zbo\u017e\u00ed, za kter\u00e9 byla da\u0148 zaplacena a vstupuje na maloobchodn\u00ed trh ve Spojen\u00e9m kr\u00e1lovstv\u00ed, m\u00edt na obalu ofici\u00e1ln\u00ed kolkovou zna\u010dku. HMRC stanovilo odli\u0161n\u00e9 f\u00e1ze pro fyzick\u00e9 a digit\u00e1ln\u00ed da\u0148ov\u00e9 kolky.<\/p>\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">Kl\u00ed\u010dov\u00e9 datum<\/th><th class=\"has-text-align-left\" data-align=\"left\">Po\u017eadavek v dodavatelsk\u00e9m \u0159et\u011bzci<\/th><th class=\"has-text-align-left\" data-align=\"left\">Rozsah \/ Dot\u010den\u00fd subjekt<\/th><\/tr><\/thead><tbody><tr><td><strong>1. z\u00e1\u0159\u00ed 2026<\/strong><\/td><td>Digit\u00e1ln\u00ed da\u0148ov\u00e9 kolky se stanou dostupn\u00fdmi pro objedn\u00e1v\u00e1n\u00ed a aplikaci.<\/td><td>Schv\u00e1len\u00ed v\u00fdrobci a dovozci.<\/td><\/tr><tr><td><strong>1. \u0159\u00edjna 2026<\/strong><\/td><td>Ofici\u00e1ln\u011b za\u010d\u00edn\u00e1 Vaping Products Duty. Na trh mohou vstoupit prvn\u00ed zbo\u017e\u00ed s kolky.<\/td><td>V\u0161ichni provozovatel\u00e9 dodavatelsk\u00e9ho \u0159et\u011bzce ve Spojen\u00e9m kr\u00e1lovstv\u00ed.<\/td><\/tr><tr><td><strong>30. listopadu 2026<\/strong><\/td><td>Kone\u010dn\u00e1 lh\u016fta pro n\u00e1kup fyzick\u00fdch p\u0159echodn\u00fdch da\u0148ov\u00fdch kolk\u016f.<\/td><td>Autorizovan\u00ed v\u00fdrobci a provozovatel\u00e9 sklad\u016f.<\/td><\/tr><tr><td><strong>31. prosince 2026<\/strong><\/td><td>Posledn\u00ed den pro p\u0159ipevn\u011bn\u00ed fyzick\u00fdch p\u0159echodn\u00fdch da\u0148ov\u00fdch kolk\u016f na obaly.<\/td><td>Schv\u00e1len\u00ed v\u00fdrobci a dovozci.<\/td><\/tr><tr><td><strong>1. ledna 2027<\/strong><\/td><td>Na nov\u011b vyroben\u00e9 produkty lze aplikovat pouze digit\u00e1ln\u00ed da\u0148ov\u00e9 kolky.<\/td><td>V\u0161ichni tuzem\u0161t\u00ed i zahrani\u010dn\u00ed v\u00fdrobci.<\/td><\/tr><tr><td><strong>31. b\u0159ezna 2027<\/strong><\/td><td>Kon\u010d\u00ed prodejn\u00ed \u201egrace period\u201c pro nezkolkovan\u00e9 z\u00e1soby z p\u0159edchoz\u00ed doby.<\/td><td>Velkoobchodn\u00edci, distributo\u0159i a maloobchodn\u00edci.<\/td><\/tr><tr><td><strong>1. dubna 2027<\/strong><\/td><td>Vy\u017eadov\u00e1na je 100% shoda. V\u0161echen maloobchodn\u00ed sortiment mus\u00ed n\u00e9st platn\u00fd da\u0148ov\u00fd kolkov\u00fd \u0161t\u00edtek.<\/td><td>V\u0161echny maloobchodn\u00ed prodejny a online prodejci.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n<p class=\"wp-block-paragraph\">Digit\u00e1ln\u00ed kolky umo\u017e\u0148uj\u00ed dohledatelnost v dodavatelsk\u00e9m \u0159et\u011bzci prost\u0159ednictv\u00edm autentiza\u010dn\u00ed skenovac\u00ed aplikace poskytnut\u00e9 dodavatelem kolk\u016f. Podrobnosti k fyzick\u00fdm i digit\u00e1ln\u00edm specifikac\u00edm jsou uvedeny v ofici\u00e1ln\u00edm pr\u016fvodci\u00a0<a href=\"https:\/\/www.gov.uk\/guidance\/how-vaping-duty-stamps-work#transitional-stamps--limited-window-and-sell-through\" rel=\"nofollow noopener\" target=\"_blank\">jak funguj\u00ed da\u0148ov\u00e9 kolky na vapingov\u00e9 produkty<\/a>.<\/p>\n\n<h2 class=\"wp-block-heading\">Pravidla pro velkoobchodn\u00edky, maloobchodn\u00edky a vy\u0159izov\u00e1n\u00ed z\u00e1sob<\/h2>\n\n<p class=\"wp-block-paragraph\">Maloobchodn\u00edci a velkoobchodn\u00edci, kte\u0159\u00ed nakupuj\u00ed a pouze distribuuj\u00ed zbo\u017e\u00ed, za kter\u00e9 byla da\u0148 zaplacena, nejsou povinni registrovat se pro schv\u00e1len\u00ed od HMRC. Jsou v\u0161ak ze z\u00e1kona zodpov\u011bdn\u00ed za prov\u00e1d\u011bn\u00ed auditu sv\u00e9 z\u00e1sob b\u011bhem p\u0159echodn\u00fdch f\u00e1z\u00ed.<\/p>\n\n<p class=\"wp-block-paragraph\">Od 1. \u0159\u00edjna 2026 do 31. b\u0159ezna 2027 mohou maloobchodn\u00edci leg\u00e1ln\u011b prod\u00e1vat st\u00e1vaj\u00edc\u00ed nezna\u010dkovan\u00e9 z\u00e1soby, kter\u00e9 m\u011bli k dispozici p\u0159ed datem zah\u00e1jen\u00ed. Jak\u00fdkoli invent\u00e1\u0159 vyroben\u00fd nebo dovezen\u00fd dne 1. \u0159\u00edjna 2026 nebo pozd\u011bji mus\u00ed b\u00fdt opat\u0159en da\u0148ov\u00fdm kolkem okam\u017eit\u011b. Od 1. dubna 2027 se vlastn\u011bn\u00ed, vystavov\u00e1n\u00ed nebo prodej nezkolkovan\u00fdch vapingov\u00fdch kapalin st\u00e1v\u00e1 p\u0159estupkem, na kter\u00fd se vztahuje zabaven\u00ed z\u00e1sob a finan\u010dn\u00ed sankce. Firmy mohou vyu\u017e\u00edt zve\u0159ejn\u011bn\u00e9 pokyny\u00a0<a href=\"https:\/\/www.gov.uk\/guidance\/handling-wholesale-or-retail-vaping-products-in-the-uk\" rel=\"nofollow noopener\" target=\"_blank\">jak zach\u00e1zet s velkoobchodn\u00edmi nebo maloobchodn\u00edmi vapingov\u00fdmi produkty ve Spojen\u00e9m kr\u00e1lovstv\u00ed<\/a>\u00a0a z\u00edskat p\u0159\u00edstup ke zdroj\u016fm HMRC\u00a0<a href=\"https:\/\/www.gov.uk\/government\/publications\/vaping-products-duty-and-vaping-duty-stamps-scheme-communications-resources\" rel=\"nofollow noopener\" target=\"_blank\">komunika\u010dn\u00edm materi\u00e1l\u016fm<\/a>, aby pro\u0161kolily zam\u011bstnance.<\/p>\n\n<h2 class=\"wp-block-heading\">Osobn\u00ed osvobozen\u00ed pro cestuj\u00edc\u00ed ze zahrani\u010d\u00ed<\/h2>\n\n<p class=\"wp-block-paragraph\">Od 1. \u0159\u00edjna 2026 za\u010d\u00ednaj\u00ed platit nov\u00e9 omezen\u00ed pro jednotlivce, kte\u0159\u00ed p\u0159in\u00e1\u0161ej\u00ed vapingov\u00e9 produkty do zem\u011b pro osobn\u00ed pou\u017eit\u00ed. Cestuj\u00edc\u00ed, kte\u0159\u00ed p\u0159ekro\u010d\u00ed bezceln\u00ed limity, mus\u00ed sv\u00e9 polo\u017eky deklarovat a p\u0159i p\u0159\u00edjezdu zaplatit p\u0159\u00edslu\u0161nou da\u0148.<\/p>\n\n<p class=\"wp-block-paragraph\">Proto\u017ee se regula\u010dn\u00ed r\u00e1mce v jednotliv\u00fdch jurisdikc\u00edch li\u0161\u00ed, HMRC bude vym\u00e1hat odd\u011blen\u00e9 deklarace pro cestuj\u00edc\u00ed\u00a0<a href=\"https:\/\/www.gov.uk\/bringing-goods-into-uk-personal-use\/arriving-in-Great-Britain\" rel=\"nofollow noopener\" target=\"_blank\">p\u0159ij\u00ed\u017ed\u011bj\u00edc\u00ed do Velk\u00e9 Brit\u00e1nie<\/a>\u00a0a pro ty, kte\u0159\u00ed\u00a0<a href=\"https:\/\/www.gov.uk\/bringing-goods-into-uk-personal-use\/arriving-in-northern-ireland\" rel=\"nofollow noopener\" target=\"_blank\">p\u0159ij\u00ed\u017ed\u011bj\u00ed do Severn\u00edho Irska<\/a>. Aktualizovan\u00e9 pokyny pro cestuj\u00edc\u00ed budou zve\u0159ejn\u011bny p\u0159\u00edmo na\u00a0<a href=\"https:\/\/www.gov.uk\/bringing-goods-into-uk-personal-use\/declaring-goods\" rel=\"nofollow noopener\" target=\"_blank\">GOV.UK<\/a>\u00a0dne 1. \u0159\u00edjna.<\/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>Dozv\u011bte se v\u00edce: <a href=\"https:\/\/stagvape.com\/cs\/vape-novinky\/uk-vaping-products-duty-hmrc-deadline\" data-type=\"link\" data-id=\"https:\/\/stagvape.com\/news\/uk-vaping-products-duty-hmrc-deadline\">UK Vape Tax: HMRC varuje firmy, aby se registrovaly do konce \u010dervence<\/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","protected":false},"excerpt":{"rendered":"<p>HMRC zav\u00e1d\u00ed da\u0148 z vapovac\u00edch produkt\u016f ve v\u00fd\u0161i 2,20 GBP za ka\u017ed\u00fdch 10 ml a povinn\u00e9 kolky na obalech nap\u0159\u00ed\u010d cel\u00fdm dodavatelsk\u00fdm \u0159et\u011bzcem ve Spojen\u00e9m kr\u00e1lovstv\u00ed od 1. \u0159\u00edjna 2026.<\/p>\n","protected":false},"author":1,"featured_media":60235,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2026],"tags":[2050,2400,2079],"class_list":["post-60234","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-vape-novinky","tag-dan-z-vapovania","tag-danova-znamka","tag-vape-uk"],"acf":[],"_links":{"self":[{"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/posts\/60234","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=60234"}],"version-history":[{"count":0,"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/posts\/60234\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/media\/60235"}],"wp:attachment":[{"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/media?parent=60234"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/categories?post=60234"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/tags?post=60234"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}