{"id":45182,"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\/sk\/sprievodcovia-vapovanim\/uk-vaping-duty-stamp-scheme-guide","title":{"rendered":"Britsk\u00e1 da\u0148 z vapingu &amp; syst\u00e9m duty stampov: Kompletn\u00fd sprievodca dodr\u017eiavan\u00edm predpisov"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Britsk\u00fd sektor vapingu \u010del\u00ed svojej najpr\u00edsnej\u0161ej regula\u010dnej zmene doteraz. HM Revenue &amp; Customs (HMRC) finalizovalo pl\u00e1ny novej spotrebnej dane a fyzick\u00e9ho syst\u00e9mu duty stampov. Tento r\u00e1mec u\u017e nie je n\u00e1vrhom; legislat\u00edva je potvrden\u00e1, bolo zverejnen\u00e9 ofici\u00e1lne usmernenie a boli stanoven\u00e9 z\u00e1v\u00e4zn\u00e9 term\u00edny pre cel\u00fd dod\u00e1vate\u013esk\u00fd re\u0165azec.<\/p>\n\n<p class=\"wp-block-paragraph\">Tento sprievodca vysvet\u013euje prev\u00e1dzkov\u00e9 po\u017eiadavky syst\u00e9mu Vaping Products Duty (<strong>VPD<\/strong>) a Vaping Duty Stamps (<strong>VDS<\/strong>), pri\u010dom podrobne popisuje, ako tieto zmeny ovplyvnia v\u00fdrobcov, import\u00e9rov, maloobchodn\u00edkov a ceny pre spotrebite\u013eov.<\/p>\n\n<h2 class=\"wp-block-heading\">Vysvetlenie dane za produkty na vapovanie (VPD)<\/h2>\n\n<p class=\"wp-block-paragraph\">Vaping Products Duty je pau\u0161\u00e1lna spotrebn\u00e1 da\u0148 na vapingov\u00e9 e-liquidy, ktor\u00e1 bola zaveden\u00e1 v <a href=\"https:\/\/www.gov.uk\/government\/publications\/spring-budget-2024\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">Spring Budget 2024<\/a> a n\u00e1sledne upraven\u00e1 v <a href=\"https:\/\/www.gov.uk\/government\/publications\/autumn-budget-2024\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">Autumn Budget 2024<\/a>, aby nahradila predt\u00fdm navrhovan\u00fd stup\u0148ovan\u00fd syst\u00e9m.<\/p>\n\n<h3 class=\"wp-block-heading\">K\u013e\u00fa\u010dov\u00e9 parametre dane<\/h3>\n\n<ul class=\"wp-block-list\">\n<li><strong>D\u00e1tum zavedenia:<\/strong> 1. okt\u00f3bra 2026.<\/li>\n\n\n\n<li><strong>Sadzba dane:<\/strong> 2,20 \u00a3 za ka\u017ed\u00fdch 10 ml tekutiny.<\/li>\n\n\n\n<li><strong>Rozsah:<\/strong> Vz\u0165ahuje sa na v\u0161etky e-liquidy vr\u00e1tane nikot\u00edn-free shortfillov, nikot\u00ednov\u00fdch shotov (nikot\u00ednov\u00fdch d\u00e1vok) a vopred plnen\u00fdch jednorazov\u00fdch alebo pod zariaden\u00ed.<\/li>\n\n\n\n<li><strong>Da\u0148ov\u00fd bod:<\/strong> \u00da\u010dtuje sa v mieste v\u00fdroby (ke\u010f sa zmie\u0161aj\u00fa zlo\u017eky) alebo v mieste dovozu do Spojen\u00e9ho kr\u00e1\u013eovstva.<\/li>\n\n\n\n<li><strong>DPH:<\/strong> Na \u0161tandardn\u00fa 20 % DPH sa \u00fa\u010dtuje navy\u0161e k cene, ktor\u00e1 u\u017e obsahuje spotrebn\u00fa da\u0148; v\u00fdsledkom je celkovo pr\u00edrastok 2,64 \u00a3 na dani za ka\u017ed\u00fdch 10 ml do maloobchodnej ceny.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Pod\u013ea ofici\u00e1lnej <a href=\"https:\/\/assets.publishing.service.gov.uk\/media\/67220a3510b0d582ee8c489d\/Vaping_Products_Duty_consultation_response.pdf\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">Vaping Products Duty Consultation Response<\/a> sa do rozsahu tejto dane zah\u0155\u0148aj\u00fa aj dom\u00e1ce (home-brew) z\u00e1kladn\u00e9 suroviny \u2013 ako rastlinn\u00fd glycer\u00edn (VG), propyl\u00e9nglykol (PG) a ar\u00f3my ur\u010den\u00e9 na DIY mie\u0161anie.<\/p>\n\n<h2 class=\"wp-block-heading\">Syst\u00e9m kolkov na vapovaciu da\u0148 (VDS)<\/h2>\n\n<p class=\"wp-block-paragraph\">Na vyn\u00fatenie da\u0148ovej zhodnosti HMRC zav\u00e1dza fyzick\u00fd syst\u00e9m duty stampov. Vapingov\u00e9 produkty ur\u010den\u00e9 pre maloobchodn\u00fd trh v Spojenom kr\u00e1\u013eovstve musia ma\u0165 na svojom balen\u00ed fyzick\u00fd stamp, ktor\u00fd preuk\u00e1\u017ee, \u017ee spotrebn\u00e1 da\u0148 bola zaplaten\u00e1 alebo z\u00fa\u010dtovan\u00e1.<\/p>\n\n<p class=\"wp-block-paragraph\">Fyzick\u00e9 kolky vyr\u00e1ba Cartor Security Printers v partnerstve so spolo\u010dnos\u0165ou SICPA, pri\u010dom vyu\u017e\u00edvaj\u00fa zabezpe\u010den\u00e9 inkousty a digit\u00e1lne syst\u00e9my vysledovate\u013enosti. Maloobchodn\u00edci m\u00f4\u017eu overi\u0165 pravos\u0165 stampu pomocou \u0161peci\u00e1lnej aplik\u00e1cie na overovanie pre spotrebite\u013ea.<\/p>\n\n<h3 class=\"wp-block-heading\">\u010co potvrdzuje vapingov\u00fd duty stamp<\/h3>\n\n<ul class=\"wp-block-list\">\n<li>Produkt vst\u00fapil do syst\u00e9mu spotrebnej dane v Spojenom kr\u00e1\u013eovstve.<\/li>\n\n\n\n<li>Po\u017eadovan\u00e1 vapingov\u00e1 da\u0148 bola zaplaten\u00e1 alebo zabezpe\u010den\u00e1 v r\u00e1mci re\u017eimu pozastavenia dane.<\/li>\n\n\n\n<li>Produkt je mo\u017en\u00e9 doh\u013eada\u0165 cez kontroln\u00fd syst\u00e9m dod\u00e1vate\u013esk\u00e9ho re\u0165azca HMRC.<\/li>\n<\/ul>\n\n<h3 class=\"wp-block-heading\">\u010co vapingov\u00fd duty stamp nepotvrdzuje<\/h3>\n\n<ul class=\"wp-block-list\">\n<li>Nie je to certifik\u00e1t bezpe\u010dnosti produktu.<\/li>\n\n\n\n<li>Neuv\u00e1dza schv\u00e1lenie MHRA ani s\u00falad s Nariadeniami o tabaku a s\u00favisiacich produktoch (TRPR).<\/li>\n\n\n\n<li>Nie je to potvrdenie 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=\"Britsk\u00e1 da\u0148 z vapingu, syst\u00e9m duty stampov 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\">Kritick\u00e9 term\u00edny a harmonogram implement\u00e1cie<\/h2>\n\n<p class=\"wp-block-paragraph\">HMRC stanovilo postupn\u00fd harmonogram, aby firm\u00e1m umo\u017enilo prejs\u0165 na nov\u00e9 da\u0148ov\u00e9 a stampov\u00e9 po\u017eiadavky. Nesplnenie t\u00fdchto m\u00ed\u013enikov so sebou nesie v\u00e1\u017ene prev\u00e1dzkov\u00e9 rizik\u00e1.<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>1. apr\u00edl 2026 \u2013 \u017diadosti sa otv\u00e1raj\u00fa:<\/strong> Firmy m\u00f4\u017eu za\u010da\u0165 pod\u00e1va\u0165 \u017eiadosti o schv\u00e1lenia HMRC na v\u00fdrobu, dovoz, skladovanie tovaru s pozastavenou da\u0148ou a objedn\u00e1vanie duty stampov.<\/li>\n\n\n\n<li><strong>31. j\u00fal 2026 \u2013 Odpor\u00fa\u010dan\u00fd term\u00edn na podanie \u017eiadosti:<\/strong> Kontroly na pozad\u00ed HMRC m\u00f4\u017eu trva\u0165 a\u017e 45 pracovn\u00fdch dn\u00ed. Firmy musia poda\u0165 \u017eiadosti do tohto d\u00e1tumu, aby stihli schv\u00e1lenie e\u0161te pred okt\u00f3brom.<\/li>\n\n\n\n<li><strong>10. j\u00fal 2026 \u2013 Spustenie tech sandboxu:<\/strong> Digit\u00e1lne testovacie prostredie sa otv\u00e1ra pre firmy na overenie integr\u00e1ci\u00ed API (EPCIS 1.2) pre sledovanie stampov.<\/li>\n\n\n\n<li><strong>1. september 2026 \u2013 Zavedenie digit\u00e1lnych stampov:<\/strong> Digit\u00e1lne vylep\u0161en\u00e9 kolky sa spr\u00edstupnia pre v\u00fdrobn\u00e9 linky.<\/li>\n\n\n\n<li><strong>1. okt\u00f3ber 2026 \u2013 D\u00e1tum go-live:<\/strong> Da\u0148 za produkty na vapovanie sa st\u00e1va pr\u00e1vne \u00fa\u010dinnou. V\u0161etky produkty uv\u00e1dzan\u00e9 na predaj v Spojenom kr\u00e1\u013eovstve musia ma\u0165 z\u00fa\u010dtovan\u00fa da\u0148 a nies\u0165 stamp.<\/li>\n\n\n\n<li><strong>1. janu\u00e1r 2027 \u2013 Povinnos\u0165 digit\u00e1lnych stampov:<\/strong> Digit\u00e1lne kolky musia by\u0165 pripevnen\u00e9 ku v\u0161etk\u00fdm novovyr\u00e1ban\u00fdm alebo novoimportovan\u00fdm produktom.<\/li>\n\n\n\n<li><strong>1. apr\u00edl 2027 \u2013 Pln\u00e9 uplatnenie:<\/strong> Kon\u010d\u00ed prechodn\u00e9 obdobie pre nesstampovan\u00e9 z\u00e1soby. V\u0161etky vapingov\u00e9 produkty na trhu v Spojenom kr\u00e1\u013eovstve musia nies\u0165 platn\u00fd duty stamp. Nesstampovan\u00fd maloobchodn\u00fd tovar po tomto d\u00e1tume podlieha zadr\u017eaniu (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 os vapingovej dane\" 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\u00fd subjekt v dod\u00e1vate\u013eskom re\u0165azci vapingu m\u00e1 pod\u013ea nov\u00e9ho spotrebn\u00e9ho r\u00e1mca odli\u0161n\u00e9 z\u00e1konn\u00e9 povinnosti.<\/p>\n\n<h3 class=\"wp-block-heading\">Britsk\u00ed v\u00fdrobcovia (UK v\u00fdrobcovia)<\/h3>\n\n<p class=\"wp-block-paragraph\">Dom\u00e1ci v\u00fdrobcovia musia z\u00edska\u0165 schv\u00e1lenie HMRC na v\u00fdrobu vapingov\u00fdch produktov a zaregistrova\u0165 svoje priestory. Prev\u00e1dzka bez schv\u00e1lenia po 1. okt\u00f3bri 2026 m\u00f4\u017ee vies\u0165 k ob\u010dianskopr\u00e1vnym sankci\u00e1m a\u017e do v\u00fd\u0161ky 10 000 \u00a3 alebo k trestn\u00e9mu st\u00edhaniu. V\u00fdrobcovia musia objedna\u0165, zabezpe\u010di\u0165 a aplikova\u0165 fyzick\u00e9 kolky a aktivova\u0165 ich v syst\u00e9me sledovania v okamihu balenia.<\/p>\n\n<h3 class=\"wp-block-heading\">Import\u00e9ri a zahrani\u010dn\u00ed v\u00fdrobcovia<\/h3>\n\n<p class=\"wp-block-paragraph\">V\u0161etky dovezen\u00e9 vapingov\u00e9 produkty musia sp\u013a\u0148a\u0165 sch\u00e9mu VDS. Zahrani\u010dn\u00ed v\u00fdrobcovia musia menova\u0165 schv\u00e1len\u00e9ho z\u00e1stupcu v Spojenom kr\u00e1\u013eovstve, aby objedn\u00e1val a zasielal kolky do zahrani\u010dn\u00fdch v\u00fdrobn\u00fdch zariaden\u00ed. Import\u00e9ri musia z\u00fa\u010dtova\u0165 da\u0148 na hranici alebo presun\u00fa\u0165 tovar priamo do schv\u00e1len\u00e9ho coln\u00e9ho\/da\u0148ov\u00e9ho skladu s pozastaven\u00edm dane.<\/p>\n\n<h3 class=\"wp-block-heading\">Prev\u00e1dzkovatelia skladov (warehousekeepers)<\/h3>\n\n<p class=\"wp-block-paragraph\">Prev\u00e1dzkovatelia coln\u00fdch a spotrebn\u00fdch skladov musia manu\u00e1lne poda\u0165 \u017eiados\u0165 na \u00fapravu svojich existuj\u00facich registr\u00e1ci\u00ed HMRC tak, aby pokr\u00fdvali konkr\u00e9tne \u201evapingov\u00e9 produkty\u201c. T\u00e1to zmena nie je automatick\u00e1. Bez nej je skladovanie vape produktov s pozastavenou da\u0148ou po 1. okt\u00f3bri 2026 nez\u00e1konn\u00e9 a hroz\u00ed riziko zru\u0161enia\/ohrozenia licencie na prev\u00e1dzku skladu.<\/p>\n\n<h3 class=\"wp-block-heading\">Maloobchodn\u00edci a distrib\u00fatori<\/h3>\n\n<p class=\"wp-block-paragraph\">Maloobchodn\u00edci musia po\u010das prechodn\u00e9ho obdobia urobi\u0165 audit svojich z\u00e1sob. Hoci nesstampovan\u00fd tovar sa d\u00e1 leg\u00e1lne pred\u00e1va\u0165 a\u017e do 1. apr\u00edla 2027, maloobchodn\u00edci musia zabezpe\u010di\u0165, aby ak\u00e9ko\u013evek z\u00e1soby prijat\u00e9 po 1. okt\u00f3bri 2026 niesli po\u017eadovan\u00fd stamp, pokia\u013e nesp\u013a\u0148aj\u00fa podmienky pre prechodn\u00e9 z\u00e1soby. Predaj nesstampovan\u00fdch produktov po 1. apr\u00edli 2027 je z\u00e1konn\u00fd priestupok.<\/p>\n\n<h2 class=\"wp-block-heading\">Technick\u00e9 \u0161pecifik\u00e1cie duty stampov na vaping<\/h2>\n\n<p class=\"wp-block-paragraph\">Kolky sa objedn\u00e1vaj\u00fa cez Cartorov zabezpe\u010den\u00fd online port\u00e1l v dvoch form\u00e1toch: \u201edry\u201c (such\u00e9) vopred narezan\u00e9 sady (minim\u00e1lna objedn\u00e1vka 1 000) a \u201ewet\u201c (mokr\u00e9) vopred nalepen\u00e9 cievky pre automatick\u00e9 etiketovacie stroje. V\u00fdrobcovia musia navrhn\u00fa\u0165 svoje balenie tak, aby zoh\u013eadnilo tieto fyzick\u00e9 rozmery.<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Tvar a ve\u013ekos\u0165:<\/strong> Obd\u013a\u017enikov\u00e9, \u0161\u00edrka 18 mm a d\u013a\u017eka 42 mm.<\/li>\n\n\n\n<li><strong>\u0160pecifik\u00e1cie cievky (reel):<\/strong> Wet stampy s\u00fa orientovan\u00e9 tak, \u017ee dlh\u0161ou hranou smeruj\u00fa dopredu na 3-palcovom jadre.<\/li>\n\n\n\n<li><strong>Rozmery k\u00f3du:<\/strong> Obsahuje 12\u00d726 Data Matrix k\u00f3d s rozmermi pribli\u017ene 5 mm \u00d7 11 mm.<\/li>\n\n\n\n<li><strong>Limit pre aplik\u00e1ciu:<\/strong> Minim\u00e1lna zakrivenos\u0165 f\u013ea\u0161e mus\u00ed ma\u0165 pri aplik\u00e1cii k\u00f3du Data Matrix vo zvislej polohe polomer 10 mm.<\/li>\n\n\n\n<li><strong>Po\u017eadovan\u00e9 aktiva\u010dn\u00e9 \u00fadaje:<\/strong> Pri pripev\u0148ovan\u00ed stampov musia v\u00fdrobcovia zaznamena\u0165 d\u00e1tum, miesto, zna\u010dku, pr\u00edchu\u0165, objem (na najbli\u017e\u0161ie 0,1 ml), typ produktu, obsah nikot\u00ednu a ECID\/GBID (pre nikot\u00ednov\u00e9 produkty) prostredn\u00edctvom 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 \u0161pecifik\u00e1cie duty stampov na vaping v Spojenom kr\u00e1\u013eovstve\" 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\">Ako da\u0148 ovplyvn\u00ed maloobchodn\u00e9 ceny<\/h2>\n\n<p class=\"wp-block-paragraph\">Pau\u0161\u00e1lna spotrebn\u00e1 da\u0148 sp\u00f4sob\u00ed v\u00fdrazn\u00fd n\u00e1rast maloobchodn\u00fdch cien, najm\u00e4 pre spotrebite\u013eov orientovan\u00fdch na rozpo\u010det a pou\u017e\u00edvate\u013eov produktov s vy\u0161\u0161\u00edm objemom.<\/p>\n\n<h3 class=\"wp-block-heading\">10ml nikot\u00ednov\u00e9 soli a freebase e-liquidy<\/h3>\n\n<p class=\"wp-block-paragraph\">\u0160tandardn\u00e1 f\u013ea\u0161a e-liquidu s objemom 10 ml, ktor\u00e1 sa dnes pred\u00e1va za 2,99 \u00a3, bude ma\u0165 pripo\u010d\u00edtan\u00fdch 2,20 \u00a3 na spotrebnej dani a 0,44 \u00a3 na DPH. T\u00fdm sa z\u00e1kladn\u00e1 maloobchodn\u00e1 cena zv\u00fd\u0161i minim\u00e1lne na 5,63 \u00a3, \u010do predstavuje n\u00e1rast o 88 % e\u0161te pred zapo\u010d\u00edtan\u00edm n\u00e1kladov na dodr\u017eiavanie povinnost\u00ed zo strany v\u00fdrobcu.<\/p>\n\n<h3 class=\"wp-block-heading\">100ml shortfilly (bez nikot\u00ednu)<\/h3>\n\n<p class=\"wp-block-paragraph\">Ke\u010f\u017ee da\u0148 sa vz\u0165ahuje na v\u0161etky vapingov\u00e9 tekutiny bez oh\u013eadu na obsah nikot\u00ednu, v\u00e4\u010d\u0161ie f\u013ea\u0161e \u010delia v\u00fdrazn\u00fdm cenov\u00fdm skokov. Typick\u00e1 100ml shortfill f\u013ea\u0161a, ktor\u00e1 dnes stoj\u00ed 9,99 \u00a3, bude nies\u0165 22,00 \u00a3 na spotrebnej dani plus 4,40 \u00a3 na DPH. To zv\u00fd\u0161i maloobchodn\u00fa cenu viac ne\u017e trojn\u00e1sobne na 36,39 \u00a3.<\/p>\n\n<h3 class=\"wp-block-heading\">Nikot\u00ednov\u00e9 shoty (d\u00e1vky)<\/h3>\n\n<p class=\"wp-block-paragraph\">Ka\u017ed\u00fd 10ml nikot\u00ednov\u00fd shot pou\u017e\u00edvan\u00fd na mie\u0161anie shortfillov bude nies\u0165 aj da\u0148 2,20 \u00a3 plus DPH, tak\u017ee ka\u017ed\u00e1 d\u00e1vka prid\u00e1 spotrebite\u013eovi do celkov\u00fdch n\u00e1kladov 2,64 \u00a3.<\/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>Pre\u010d\u00edtajte si viac: <a href=\"https:\/\/stagvape.com\/sk\/sprievodcovia-vapovanim\/sprievodca-uk-vape-tax-2026\" data-type=\"link\" data-id=\"https:\/\/stagvape.com\/guides\/uk-vape-tax-2026-guide\">UK Vape Tax 2026: Da\u0148 za produkty na vapovanie &amp; zmeny cien vysvetlen\u00e9<\/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\">Reakcie z odvetvia a iniciat\u00edvy<\/h2>\n\n<p class=\"wp-block-paragraph\">Pau\u0161\u00e1lna da\u0148 a syst\u00e9m stampov vyvolali kritiku zo strany z\u00e1stancov verejn\u00e9ho zdravia a profesijn\u00fdch zdru\u017een\u00ed v odvetv\u00ed. Varuj\u00fa pred z\u00e1va\u017en\u00fdmi nezam\u00fd\u0161\u013ean\u00fdmi n\u00e1sledkami.<\/p>\n\n<h3 class=\"wp-block-heading\">Nov\u00e1 aliancia pre nikot\u00edn (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 t\u00fato da\u0148 ako prek\u00e1\u017eku pri zanechan\u00ed faj\u010denia<\/a> a pouk\u00e1zala na to, \u017ee zd\u00f4vodnenie vl\u00e1dy pre zavedenie dane vych\u00e1dza z chybn\u00fdch ekvivalenci\u00ed nikot\u00ednu. Dokument\u00e1cia vl\u00e1dy uv\u00e1dza, \u017ee 10 ml e-liquidu sa rovn\u00e1 100 cigaret\u00e1m. D\u00e1ta zostaven\u00e9 organiz\u00e1ciou Action on Smoking and Health (ASH) v\u0161ak ukazuj\u00fa, \u017ee be\u017en\u00e1 20mg\/ml jednorazov\u00e1 vape obsahuje 40 mg nikot\u00ednu, zatia\u013e \u010do bal\u00ed\u010dek 20 cigariet obsahuje 250 mg. NNA varuje, \u017ee zdvojn\u00e1sobenie n\u00e1kladov na vapovanie vr\u00e1ti pou\u017e\u00edvate\u013eov s ni\u017e\u0161\u00edmi pr\u00edjmami sp\u00e4\u0165 k faj\u010deniu alebo ich nasmeruje k neleg\u00e1lnemu \u010diernemu trhu.<\/p>\n\n<h3 class=\"wp-block-heading\">Britsk\u00e1 aliancia vapingov\u00e9ho priemyslu (UKVIA)<\/h3>\n\n<p class=\"wp-block-paragraph\">Gener\u00e1lny riadite\u013e 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 \u201ez\u00edskavanie pr\u00edjmov na \u00fakor b\u00fdval\u00fdch faj\u010diarov.\u201c<\/a> Hoci UKVIA podporuje pau\u0161\u00e1lnu da\u0148 pred stup\u0148ovan\u00fdm syst\u00e9mom, aby sa netrestali t\u00ed, ktor\u00ed potrebuj\u00fa vy\u0161\u0161ie nikot\u00ednov\u00e9 koncentr\u00e1cie na to, aby prestali, organiz\u00e1cia upozornila, \u017ee sadzba dane je najvy\u0161\u0161ia v Eur\u00f3pe. Dunne zd\u00f4raznil, \u017ee vstupn\u00e9 10ml f\u013ea\u0161e stojace 99 penc\u00ed porast\u00fa na 3,83 \u00a3, \u010do je n\u00e1rast o 267 %, ktor\u00fd ne\u00famerne zasiahne spotrebite\u013eov s ni\u017e\u0161\u00edmi pr\u00edjmami.<\/p>\n\n<h3 class=\"wp-block-heading\">Nez\u00e1visl\u00e9 britsk\u00e9 zdru\u017eenie 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 vyjadrila obavy z dopadu dane<\/a> na verejn\u00e9 slu\u017eby pom\u00e1haj\u00face s ukon\u010den\u00edm faj\u010denia, ktor\u00e9 rozd\u00e1vaj\u00fa bezplatn\u00e9 vapes na podporu t\u00fdch, ktor\u00ed chc\u00fa presta\u0165. Predseda IBVTA Marcus Saxton argumentoval, \u017ee produkty dod\u00e1van\u00e9 cez slu\u017eby verejn\u00e9ho zdravia by mali by\u0165 osloboden\u00e9 od spotrebnej dane, aby sa zabr\u00e1nilo pre\u0165a\u017eeniu rozpo\u010dtov verejn\u00e9ho zdravia.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Sprievodca okt\u00f3brovou da\u0148ou z vape v Spojenom kr\u00e1\u013eovstve v roku 2026, povinn\u00fdmi duty stampami a k\u013e\u00fa\u010dov\u00fdmi registra\u010dn\u00fdmi term\u00ednmi HMRC pre firmy.<\/p>\n","protected":false},"author":1,"featured_media":45183,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2035],"tags":[2050,2400,2079],"class_list":["post-45182","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sprievodcovia-vapovanim","tag-dan-z-vapovania","tag-danova-znamka","tag-vape-uk"],"acf":[],"_links":{"self":[{"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/posts\/45182","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/comments?post=45182"}],"version-history":[{"count":0,"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/posts\/45182\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/media\/45183"}],"wp:attachment":[{"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/media?parent=45182"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/categories?post=45182"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/tags?post=45182"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}