{"id":45265,"date":"2026-07-16T06:22:42","date_gmt":"2026-07-16T06:22:42","guid":{"rendered":"https:\/\/stagvape.com\/dan-z-produktov-na-vapovanie-uk-hmrc-lehota-do-konca-jula"},"modified":"2026-07-16T07:50:37","modified_gmt":"2026-07-16T07:50:37","slug":"uk-vaping-products-duty-hmrc-deadline","status":"publish","type":"post","link":"https:\/\/stagvape.com\/sk\/spravy-zo-sveta-vapingu\/uk-vaping-products-duty-hmrc-deadline","title":{"rendered":"Britsk\u00e1 da\u0148 z vapo produktov: HMRC varuje firmy, aby sa registrovali do konca j\u00fala"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">HM Revenue and Customs (HMRC) posiela priamo kore\u0161pondenciu britsk\u00fdm firm\u00e1m z oblasti vapy, pri\u010dom ich nab\u00e1da, aby sa zaregistrovali na pripravovan\u00fa <a href=\"https:\/\/stagvape.com\/sk\/sprievodcovia-vapovanim\/uk-vaping-duty-stamp-scheme-guide\">Vaping Products Duty (VPD) a sch\u00e9mu Vaping Duty Stamps (VDS)<\/a>. Obe regula\u010dn\u00e9 sch\u00e9my nadobudn\u00fa \u00fa\u010dinnos\u0165 1. okt\u00f3bra 2026, \u010do znamen\u00e1 zmenu sp\u00f4sobu, ak\u00fdm sa elektronick\u00e9 cigarety a e-liquidy vyr\u00e1baj\u00fa, dov\u00e1\u017eaj\u00fa a pred\u00e1vaj\u00fa v celom Spojenom kr\u00e1\u013eovstve.<\/p>\n\n<p class=\"wp-block-paragraph\">Nov\u00fd da\u0148ov\u00fd r\u00e1mec sa vz\u0165ahuje na v\u0161etky vapingov\u00e9 kvapaliny bez oh\u013eadu na to, \u010di obsahuj\u00fa nikot\u00edn. Aby sa zabezpe\u010dila kontinuita podnikania, HMRC vy\u017eaduje, aby v\u0161etci dotknut\u00ed v\u00fdrobcovia, prev\u00e1dzkovatelia skladov a dovozcovia podali svoje \u017eiadosti najnesk\u00f4r do konca j\u00fala 2026. Ke\u010f\u017ee schva\u013eovac\u00ed proces be\u017ene trv\u00e1 viac ne\u017e 45 pracovn\u00fdch dn\u00ed, oneskoren\u00e9 \u017eiadosti riskuj\u00fa, \u017ee firmy nebud\u00fa schv\u00e1len\u00e9 do jesennej lehoty, \u010do ich prin\u00fati zastavi\u0165 komer\u010dn\u00fa \u010dinnos\u0165.<\/p>\n\n<h2 class=\"wp-block-heading\">K\u013e\u00fa\u010dov\u00fd implementa\u010dn\u00fd harmonogram a term\u00edny<\/h2>\n\n<p class=\"wp-block-paragraph\">Prechod na nov\u00fd syst\u00e9m spotrebn\u00fdch dan\u00ed sa riadi pr\u00edsnym harmonogramom stanoven\u00fdm britskou vl\u00e1dou. Firmy musia zos\u00faladi\u0165 svoje fungovanie s viacer\u00fdmi d\u00f4le\u017eit\u00fdmi d\u00e1tumami, aby sa vyhli v\u00e1\u017enym pr\u00e1vnym z\u00e1sahom:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>1. apr\u00edla 2026:<\/strong> Registr\u00e1cie pre sch\u00e9my VPD a VDS sa ofici\u00e1lne otvorili. Firmy si m\u00f4\u017eu overi\u0165 svoje registra\u010dn\u00e9 po\u017eiadavky na ofici\u00e1lnej <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\u00e1nke usmernen\u00ed GOV.UK<\/a>.<\/li>\n\n\n\n<li><strong>1. okt\u00f3bra 2026:<\/strong> Sch\u00e9my VPD a VDS sa sp\u00fa\u0161\u0165aj\u00fa. Od tohto d\u00e1tumu musia schv\u00e1len\u00ed v\u00fdrobcovia pripevni\u0165 fyzick\u00fa kolkov\u00fa zn\u00e1mku spotrebnej dane z vapy na v\u0161etky maloobchodn\u00e9 obaly, pod\u00e1va\u0165 mesa\u010dn\u00e9 da\u0148ov\u00e9 priznania a zaplati\u0165 po\u017eadovan\u00e9 odvody. Neautorizovan\u00e1 v\u00fdroba alebo skladovanie po\u010das pozastavenia povinnosti zaplati\u0165 da\u0148 sa st\u00e1va nez\u00e1konnou.<\/li>\n\n\n\n<li><strong>1. okt\u00f3bra 2026 a\u017e 31. marca 2027:<\/strong> Maloobchodn\u00edci maj\u00fa povolen\u00e9 prechodn\u00e9 obdobie na predaj existuj\u00facich, e\u0161te nekolkovan\u00fdch z\u00e1sob, ktor\u00e9 u\u017e maj\u00fa v evidencii. Ak si v\u0161ak po 1. okt\u00f3bri zak\u00fapia nov\u00e9 z\u00e1soby, musia by\u0165 ozna\u010den\u00e9 kolkovou zn\u00e1mkou spotrebnej dane.<\/li>\n\n\n\n<li><strong>1. apr\u00edla 2027:<\/strong> Prechodn\u00e9 obdobie sa kon\u010d\u00ed. V\u0161etky vapingov\u00e9 produkty na reg\u00e1loch v maloobchode musia zobrazova\u0165 kolkov\u00fa zn\u00e1mku spotrebnej dane. Ak sa po tomto d\u00e1tume na komer\u010dn\u00fdch prev\u00e1dzkach n\u00e1jdu produkty bez kolku, podliehaj\u00fa zabaveniu zo strany kontroln\u00fdch org\u00e1nov.<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\">Finan\u010dn\u00fd dopad: sadzby dane a ceny pre spotrebite\u013eov<\/h2>\n\n<p class=\"wp-block-paragraph\">Pevn\u00e1 sadzba dane je nastaven\u00e1 na <strong>2,20 GBP za 10 ml vapingovej kvapaliny<\/strong>. T\u00e1to da\u0148 plat\u00ed univerz\u00e1lne pre v\u0161etky e-liquidy vr\u00e1tane beznikot\u00ednov\u00fdch shortfillov aj vysoko siln\u00fdch nikot\u00ednov\u00fdch nikot\u00ednov\u00fdch sol\u00ed. Da\u0148 sa st\u00e1va pr\u00e1vne splatnou v momente, ke\u010f produkty vst\u00fapia do britsk\u00fdch spotrebite\u013esk\u00fdch distribu\u010dn\u00fdch kan\u00e1lov.<\/p>\n\n<p class=\"wp-block-paragraph\">Hoci administrat\u00edvnu a pr\u00e1vnu zodpovednos\u0165 za zaplatenie dane nes\u00fa v\u00fdrobcovia a dovozcovia, odborn\u00edci na trh upozor\u0148uj\u00fa, \u017ee finan\u010dn\u00fa \u0165archu nakoniec pones\u00fa spotrebitelia. Andy Wood, \u0161pecialista na dane z Tax Barrister UK, poznamen\u00e1va, \u017ee maloobchodn\u00edci s\u00fa ve\u013emi nepravdepodobne schopn\u00ed tieto n\u00e1klady \u00faplne absorbova\u0165.<\/p>\n\n<p class=\"wp-block-paragraph\">&#8222;Aj ke\u010f je pr\u00e1vna zodpovednos\u0165 za platenie novej Vaping Products Duty na firm\u00e1ch, bolo by prekvapuj\u00face, keby sa v\u00fdznamn\u00e1 \u010das\u0165 t\u00fdchto dodato\u010dn\u00fdch n\u00e1kladov napokon neodrazila v maloobchodn\u00fdch cen\u00e1ch,&#8220; uviedol Wood. Dodal, \u017ee pre be\u017en\u00fdch vaperov sa da\u0148 2,20 GBP za 10 ml r\u00fdchlo nahromad\u00ed na stovky libier v dodato\u010dn\u00fdch v\u00fddavkoch po\u010das jedn\u00e9ho roka.<\/p>\n\n<p class=\"wp-block-paragraph\">O\u010dak\u00e1va sa, \u017ee cenov\u00e9 nastavenie na trhu bude kol\u00edsa\u0165, ke\u010f jednotliv\u00e9 zna\u010dky rozhodn\u00fa, \u010di absorbuj\u00fa \u010das\u0165 odvodu, aby si udr\u017eali konkurencieschopnos\u0165, alebo prenes\u00fa cel\u00fa da\u0148ov\u00fa \u0165archu na svojich z\u00e1kazn\u00edkov. Britsk\u00e1 vl\u00e1da predstavila t\u00fato da\u0148 ako opatrenie na ochranu verejn\u00e9ho zdravia s cie\u013eom odradi\u0165 mlad\u00fdch od vapy, no finan\u010dn\u00ed analytici zd\u00f4raz\u0148uj\u00fa, \u017ee tak\u00e9to spotrebn\u00e9 dane sa typicky po zaveden\u00ed menia na trval\u00e9 zdroje pr\u00edjmov.<\/p>\n\n<h2 class=\"wp-block-heading\">Ako musia firmy \u017eiada\u0165<\/h2>\n\n<p class=\"wp-block-paragraph\">HMRC poskytlo odli\u0161n\u00e9 postupy pre r\u00f4zne subjekty v dod\u00e1vate\u013eskom re\u0165azci, aby z\u00edskali po\u017eadovan\u00e9 schv\u00e1lenia:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Dom\u00e1ci v\u00fdrobcovia:<\/strong> Musia sa registrova\u0165 priamo cez vyhraden\u00fd port\u00e1l na <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\">\u017eiados\u0165 o schv\u00e1lenie pre Vaping Products Duty a sch\u00e9mu Vaping Duty Stamps<\/a>.<\/li>\n\n\n\n<li><strong>Prev\u00e1dzkovatelia coln\u00fdch skladov:<\/strong> Musia ihne\u010f kontaktova\u0165 svoj nadriaden\u00fd coln\u00fd \u00farad. Kontaktn\u00e9 \u00fadaje n\u00e1jdu v p\u00f4vodnom liste s autoriz\u00e1ciou na coln\u00e9 skladovanie. Na \u00fapravu \u00fadajov o sklade m\u00f4\u017eu prev\u00e1dzkovatelia <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\u017eiada\u0165 o zmenu statusu autorizovan\u00e9ho coln\u00e9ho skladn\u00edka<\/a>.<\/li>\n\n\n\n<li><strong>V\u0161eobecn\u00e9 usmernenia:<\/strong> Podrobn\u00e9 pokyny k vedeniu z\u00e1znamov, hist\u00f3rii dodr\u017eiavania pravidiel a administrat\u00edvnym po\u017eiadavk\u00e1m s\u00fa k dispoz\u00edcii prostredn\u00edctvom <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\">zbierky HMRC k Vaping Products Duty<\/a>.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Firmy, ktor\u00e9 potrebuj\u00fa priame administrat\u00edvne podporn\u00e9 slu\u017eby, m\u00f4\u017eu kontaktova\u0165 t\u00edm HMRC pre politiku na <a href=\"mailto:vapingproductsduty@hmrc.gov.uk\">vapingproductsduty@hmrc.gov.uk<\/a>. Spolo\u010dnosti, ktor\u00e9 u\u017e dokon\u010dili registr\u00e1ciu, nemusia podnikn\u00fa\u0165 \u010fal\u0161ie kroky, pokia\u013e ich HMRC priamo neoslov\u00ed s dopl\u0148uj\u00facimi inform\u00e1ciami.<\/p>\n\n<h2 class=\"wp-block-heading\">Nov\u00e9 coln\u00e9 pravidl\u00e1 pre medzin\u00e1rodn\u00fdch cestuj\u00facich<\/h2>\n\n<p class=\"wp-block-paragraph\">Zavedenie Vaping Products Duty z\u00e1rove\u0148 men\u00ed osobn\u00e9 dovozn\u00e9 oslobodenia pre cestuj\u00facich prich\u00e1dzaj\u00facich do Spojen\u00e9ho kr\u00e1\u013eovstva od 1. okt\u00f3bra 2026. Pravidl\u00e1 sa l\u00ed\u0161ia pod\u013ea regi\u00f3nu ur\u010denia:<\/p>\n\n<h3 class=\"wp-block-heading\">Vstup do Ve\u013ekej Brit\u00e1nie (Anglicko, \u0160k\u00f3tsko a Wales)<\/h3>\n\n<p class=\"wp-block-paragraph\">Cestuj\u00faci vo veku 17 rokov alebo viac prich\u00e1dzaj\u00faci zo zahrani\u010dia mimo Spojen\u00e9ho kr\u00e1\u013eovstva maj\u00fa n\u00e1rok na osobn\u00e9 oslobodenie od cla vo v\u00fd\u0161ke <strong>50 ml vapingovej kvapaliny<\/strong>. Ak\u00e9ko\u013evek mno\u017estv\u00e1 nad tento limit 50 ml musia by\u0165 vyhl\u00e1sen\u00e9 colniciam a clo sa mus\u00ed zaplati\u0165 z cel\u00e9ho objemu, nie iba z presahu. Cestuj\u00facim je zak\u00e1zan\u00e9 kumulova\u0165 alebo si medzi sebou zdie\u013ea\u0165 svoje osobn\u00e9 oslobodenia a ak\u00e9ko\u013evek tovary ur\u010den\u00e9 na komer\u010dn\u00fd predaj sa musia vyhl\u00e1si\u0165 ihne\u010f po pr\u00edchode.<\/p>\n\n<h3 class=\"wp-block-heading\">Vstup do Severn\u00e9ho \u00cdrska<\/h3>\n\n<p class=\"wp-block-paragraph\">V r\u00e1mci konkr\u00e9tnych post-brexit obchodn\u00fdch doh\u00f4d platia pre cestuj\u00facich prich\u00e1dzaj\u00facich do Severn\u00e9ho \u00cdrska tieto odli\u0161n\u00e9 pravidl\u00e1:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Pr\u00edchod z kraj\u00edn mimo E\u00da:<\/strong> Vapingov\u00e9 produkty nemaj\u00fa samostatn\u00fd objemov\u00fd limit; namiesto toho sa zapo\u010d\u00edtavaj\u00fa do \u0161tandardn\u00e9ho oslobodenia od cla vo v\u00fd\u0161ke 390 GBP ur\u010den\u00e9ho pre \u201eostatn\u00e9 tovary\u201c.<\/li>\n\n\n\n<li><strong>Pr\u00edchod z kraj\u00edn E\u00da:<\/strong> Cestuj\u00faci m\u00f4\u017eu prinies\u0165 vapingov\u00e9 produkty do Severn\u00e9ho \u00cdrska bez platenia britsk\u00e9ho cla alebo dane, pokia\u013e s\u00fa ur\u010den\u00e9 na osobn\u00fa spotrebu a prepravovan\u00e9 samotn\u00fdm cestuj\u00facim.<\/li>\n\n\n\n<li><strong>Minim\u00e1lna orienta\u010dn\u00e1 \u00farove\u0148 (MIL):<\/strong> Pri pr\u00edchodoch z E\u00da plat\u00ed prah 200 ml. Hoci nejde o pr\u00edsny limit, prinies\u0165 viac ne\u017e 200 ml m\u00f4\u017ee spusti\u0165 dodato\u010dn\u00e9 coln\u00e9 kontroly, aby sa overilo, \u017ee produkty nie s\u00fa ur\u010den\u00e9 na komer\u010dn\u00e9 distribuovanie.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Podrobn\u00e9 usmernenia k vyhl\u00e1seniu z\u00e1sielok pre cestuj\u00facich bud\u00fa aktualizovan\u00e9 na ofici\u00e1lnej <a href=\"https:\/\/www.gov.uk\/bringing-goods-into-uk-personal-use\/declaring-goods\" rel=\"nofollow noopener\" target=\"_blank\">port\u00e1lovej str\u00e1nke GOV.UK pre osobn\u00fd dovoz<\/a> 1. okt\u00f3bra 2026.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ak sa nestihne po\u017eiada\u0165 o Vaping Products Duty do j\u00falovej lehoty, od 1. okt\u00f3bra 2026 bude obchodovanie postaven\u00e9 mimo z\u00e1kon.<\/p>\n","protected":false},"author":1,"featured_media":45266,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2030],"tags":[],"class_list":["post-45265","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-spravy-zo-sveta-vapingu"],"acf":[],"_links":{"self":[{"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/posts\/45265","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=45265"}],"version-history":[{"count":0,"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/posts\/45265\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/media\/45266"}],"wp:attachment":[{"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/media?parent=45265"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/categories?post=45265"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/tags?post=45265"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}