{"id":60262,"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":"2026-09-02T15:06:07","modified_gmt":"2026-09-02T15:06:07","slug":"uk-vaping-products-duty-stamps-scheme-guide","status":"publish","type":"post","link":"https:\/\/stagvape.com\/sk\/spravy-zo-sveta-vapingu\/uk-vaping-products-duty-stamps-scheme-guide","title":{"rendered":"Spojen\u00e9 kr\u00e1\u013eovstvo zav\u00e1dza da\u0148 na vapingov\u00e9 produkty a syst\u00e9m kolkov od 1. okt\u00f3bra"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">HM Revenue and Customs vydal kone\u010dn\u00e9 upozornenie podnikom v celom dod\u00e1vate\u013eskom re\u0165azci pre vaping pred\u00a0<a href=\"https:\/\/stagvape.com\/sk\/sprievodcovia-vapovanim\/uk-vaping-duty-stamp-scheme-guide\" data-type=\"link\" data-id=\"https:\/\/stagvape.com\/guides\/uk-vaping-duty-stamp-scheme-guide\">da\u0148ou z vapingov\u00fdch produktov a sch\u00e9mou kolkov pre vapingov\u00fa da\u0148<\/a>, ktor\u00e9 nadobudn\u00fa \u00fa\u010dinnos\u0165 1. okt\u00f3bra 2026. Opatrenie zav\u00e1dza spotrebn\u00fa da\u0148 vo v\u00fd\u0161ke 2,20 \u00a3 za ka\u017ed\u00fdch 10 ml na v\u0161etky vapingov\u00e9 kvapaliny spolu s paraleln\u00fdmi n\u00e1rastmi tabakovej dane, \u010d\u00edm podporuje vl\u00e1dne iniciat\u00edvy zameran\u00e9 na zn\u00ed\u017eenie mladistv\u00e9ho vapovania a z\u00edskanie verejn\u00fdch pr\u00edjmov.<\/p>\n\n<p class=\"wp-block-paragraph\">Re\u017eim za\u010dle\u0148uje vapingov\u00e9 produkty do existuj\u00faceho syst\u00e9mu spotrebn\u00fdch dan\u00ed, ktor\u00fd spravuje Customs and Excise Management Act 1979 (CEMA). Neposkytnutie registr\u00e1cie, sledovania a protokolov v\u00fdberu dan\u00ed vystav\u00ed podniky prev\u00e1dzkov\u00fdm prie\u0165ahom, ob\u010dianskopr\u00e1vnym sankci\u00e1m alebo trestn\u00e9mu st\u00edhaniu.<\/p>\n\n<h2 class=\"wp-block-heading\">Sadzba a rozsah dane z vapingov\u00fdch produktov<\/h2>\n\n<p class=\"wp-block-paragraph\">Spotrebn\u00e1 da\u0148 2,20 \u00a3 za ka\u017ed\u00fdch 10 ml sa uplat\u0148uje univerz\u00e1lne na v\u0161etky vapingov\u00e9 kvapaliny vyroben\u00e9 v Spojenom kr\u00e1\u013eovstve alebo dovezen\u00e9 do Spojen\u00e9ho kr\u00e1\u013eovstva. Beznikot\u00ednov\u00e9 formul\u00e1cie (shortfily a e-liquidy 0 mg) podliehaj\u00fa tej istej sadzbe ako nikot\u00ednov\u00e9 kvapaliny. Anal\u00fdza Ministerstva financi\u00ed predpoklad\u00e1, \u017ee da\u0148 prinesie viac ne\u017e 550 mili\u00f3nov \u00a3 ro\u010dne do fi\u0161k\u00e1lneho obdobia 2030 \u2013 2031.<\/p>\n\n<p class=\"wp-block-paragraph\">Da\u0148 sa aktivuje v ofici\u00e1lnom \u201eduty point\u201c \u2013 v momente, ke\u010f sa produkty uvo\u013enia na spotrebu a vst\u00fapia na trh Spojen\u00e9ho kr\u00e1\u013eovstva. Dovozcovia musia zaplati\u0165 da\u0148 okam\u017eite po pr\u00edchode tovaru do Spojen\u00e9ho kr\u00e1\u013eovstva, pokia\u013e tieto polo\u017eky nevst\u00fapia do schv\u00e1len\u00e9ho coln\u00e9ho skladu v r\u00e1mci re\u017eimu odlo\u017eenia platieb (duty-suspension), kde sa platby odlo\u017eia a\u017e do okamihu exped\u00edcie.<\/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>Viac inform\u00e1ci\u00ed: <a href=\"https:\/\/stagvape.com\/sk\/spravy-zo-sveta-vapingu\/uk-vape-tax-october-2026-prices\" data-type=\"link\" data-id=\"https:\/\/stagvape.com\/news\/uk-vape-tax-october-2026-prices\">Da\u0148 za vaping v UK sa sp\u00fa\u0161\u0165a 1. okt\u00f3bra 2026: nov\u00fd poplatok 2,20 \u00a3 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 pre v\u00fdrobcov, dovozcov a spr\u00e1vcov skladov<\/h2>\n\n<p class=\"wp-block-paragraph\">Subjekty, ktor\u00e9 vyr\u00e1baj\u00fa vapingov\u00e9 kvapaliny, p\u00f4sobia ako z\u00e1stupcovia v Spojenom kr\u00e1\u013eovstve pre zahrani\u010dn\u00fdch v\u00fdrobcov alebo prev\u00e1dzkuj\u00fa sklady s odlo\u017eenou platbou dane, musia z\u00edskat od HMRC pred 1. okt\u00f3brom 2026 form\u00e1lne povolenie.<\/p>\n\n<p class=\"wp-block-paragraph\">Rachel Nixon, riadite\u013eka nepriamej dane v HMRC, uviedla:<\/p>\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">&#8222;U\u017e len mesiac do n\u00e1stupu do platnosti dane z vapingov\u00fdch produktov. V\u00fdrobcovia, dovozcovia a spr\u00e1vcovia skladov by u\u017e mali po\u017eiada\u0165 HMRC o schv\u00e1lenie a pripravi\u0165 sa na zaplatenie akejko\u013evek novej spotrebnej dane, aby splnili nov\u00e9 po\u017eiadavky od 1. okt\u00f3bra 2026. Podniky, ktor\u00e9 nebud\u00fa ma\u0165 schv\u00e1lenie do tohto d\u00e1tumu, nem\u00f4\u017eu v Spojenom kr\u00e1\u013eovstve vyr\u00e1ba\u0165 vapingov\u00e9 produkty a m\u00f4\u017eu ma\u0165 probl\u00e9m obchodova\u0165. M\u00f4\u017eu sa tie\u017e vystavi\u0165 prev\u00e1dzkov\u00fdm prie\u0165ahom a by\u0165 vystaven\u00e9 ob\u010dianskopr\u00e1vnym alebo trestn\u00fdm sankci\u00e1m.&#8220;<\/p>\n<\/blockquote>\n\n<p class=\"wp-block-paragraph\">Podniky povinn\u00e9 odv\u00e1dza\u0165 da\u0148 musia skontrolova\u0165 ofici\u00e1lne usmernenia\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\">ako zaplati\u0165 da\u0148 z vapingov\u00fdch produktov<\/a>, aby mali \u00fa\u010dtovn\u00e9 syst\u00e9my nastaven\u00e9 v s\u00falade s vykazovac\u00edmi oknami 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>Viac inform\u00e1ci\u00ed: <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\">Da\u0148 za vaping v UK v roku 2026: vysvetlenie dane z vapingov\u00fdch produktov &amp; zmien v cen\u00e1ch<\/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\">Nasadenie kolkov a \u010dasov\u00fd harmonogram prechodu<\/h2>\n\n<p class=\"wp-block-paragraph\">Aby sa overila da\u0148ov\u00e1 zhoda a pomohlo pri odha\u013eovan\u00ed fal\u0161ovan\u00fdch alebo pa\u0161ovan\u00fdch produktov, polo\u017eky zaplaten\u00e9 da\u0148ou vstupuj\u00face do maloobchodn\u00e9ho trhu v Spojenom kr\u00e1\u013eovstve musia ma\u0165 na svojom balen\u00ed ofici\u00e1lny kolkov\u00fd odtla\u010dok. HMRC nastavilo odli\u0161n\u00e9 f\u00e1zy pre fyzick\u00e9 a digit\u00e1lne kolkov\u00e9 zn\u00e1mky.<\/p>\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">K\u013e\u00fa\u010dov\u00fd d\u00e1tum<\/th><th class=\"has-text-align-left\" data-align=\"left\">Po\u017eiadavka pre dod\u00e1vate\u013esk\u00fd re\u0165azec<\/th><th class=\"has-text-align-left\" data-align=\"left\">Rozsah \/ Dotknut\u00fd subjekt<\/th><\/tr><\/thead><tbody><tr><td><strong>1. september 2026<\/strong><\/td><td>Digit\u00e1lne kolkov\u00e9 zn\u00e1mky s\u00fa k dispoz\u00edcii na objedn\u00e1vanie a aplik\u00e1ciu.<\/td><td>Schv\u00e1len\u00ed v\u00fdrobcovia a dovozcovia.<\/td><\/tr><tr><td><strong>1. okt\u00f3ber 2026<\/strong><\/td><td>Dane z vapingov\u00fdch produktov sa ofici\u00e1lne za\u010d\u00edna uplat\u0148ova\u0165. Prv\u00e9 kolkovan\u00e9 produkty m\u00f4\u017eu vst\u00fapi\u0165 na trh.<\/td><td>V\u0161etci prev\u00e1dzkovatelia v dod\u00e1vate\u013eskom re\u0165azci v Spojenom kr\u00e1\u013eovstve.<\/td><\/tr><tr><td><strong>30. november 2026<\/strong><\/td><td>Kone\u010dn\u00fd term\u00edn na n\u00e1kup fyzick\u00fdch prechodn\u00fdch kolkov na da\u0148.<\/td><td>Schv\u00e1len\u00ed v\u00fdrobcovia a spr\u00e1vcovia skladov.<\/td><\/tr><tr><td><strong>31. december 2026<\/strong><\/td><td>Posledn\u00fd de\u0148 na pripevnenie fyzick\u00fdch prechodn\u00fdch kolkov\u00fdch zn\u00e1mok na obaly.<\/td><td>Schv\u00e1len\u00ed v\u00fdrobcovia a dovozcovia.<\/td><\/tr><tr><td><strong>1. janu\u00e1r 2027<\/strong><\/td><td>Na novo vyroben\u00e9 produkty sa m\u00f4\u017eu aplikova\u0165 iba digit\u00e1lne kolky.<\/td><td>V\u0161etci dom\u00e1ci aj zahrani\u010dn\u00ed v\u00fdrobcovia.<\/td><\/tr><tr><td><strong>31. marec 2027<\/strong><\/td><td>Koniec toleran\u010dn\u00e9ho obdobia na predaj pre nekolkovan\u00e9 z\u00e1soby z minulosti.<\/td><td>Ve\u013ekoobchodn\u00edci, distrib\u00fatori a maloobchodn\u00edci.<\/td><\/tr><tr><td><strong>1. apr\u00edl 2027<\/strong><\/td><td>100 % zhodnos\u0165 je povinn\u00e1. V\u0161etky maloobchodn\u00e9 z\u00e1soby musia nies\u0165 platn\u00fd kolkov\u00fd odtla\u010dok dane.<\/td><td>V\u0161etky maloobchodn\u00e9 predajne a online predajcovia.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n<p class=\"wp-block-paragraph\">Digit\u00e1lne kolkov\u00e9 zn\u00e1mky umo\u017e\u0148uj\u00fa doh\u013eadate\u013enos\u0165 v dod\u00e1vate\u013eskom re\u0165azci prostredn\u00edctvom overovacej skenovacej aplik\u00e1cie poskytovanej dod\u00e1vate\u013eom kolkov. Podrobnosti t\u00fdkaj\u00face sa fyzick\u00fdch a digit\u00e1lnych parametrov s\u00fa uveden\u00e9 v ofici\u00e1lnom sprievodcovi\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\">ako funguj\u00fa kolkov\u00e9 zn\u00e1mky na vaping<\/a>.<\/p>\n\n<h2 class=\"wp-block-heading\">Pravidl\u00e1 pre ve\u013ekoobchodn\u00edkov, maloobchodn\u00edkov a odpredaj z\u00e1sob<\/h2>\n\n<p class=\"wp-block-paragraph\">Maloobchodn\u00edci a ve\u013ekoobchodn\u00edci, ktor\u00ed nakupuj\u00fa a iba distribuuj\u00fa z\u00e1soby so zaplatenou da\u0148ou, nemusia by\u0165 registrovan\u00ed na schv\u00e1lenia HMRC. S\u00fa v\u0161ak pr\u00e1vne zodpovedn\u00ed za auditovanie svojich z\u00e1sob po\u010das prechodn\u00fdch obdob\u00ed.<\/p>\n\n<p class=\"wp-block-paragraph\">Od 1. okt\u00f3bra 2026 do 31. marca 2027 m\u00f4\u017eu maloobchodn\u00edci leg\u00e1lne pred\u00e1va\u0165 existuj\u00face nekolkovan\u00e9 z\u00e1soby, ktor\u00e9 mali ulo\u017een\u00e9 pred za\u010diatkom uveden\u00e9ho d\u00e1tumu. Ak\u00e9ko\u013evek z\u00e1soby vyroben\u00e9 alebo dovezen\u00e9 v de\u0148 1. okt\u00f3bra 2026 alebo nesk\u00f4r musia ma\u0165 kolkov\u00fd odtla\u010dok dane okam\u017eite. Od 1. apr\u00edla 2027 sa dr\u017eanie, vystavovanie alebo predaj nekolkovan\u00fdch vapingov\u00fdch kvapal\u00edn st\u00e1va priestupkom, na ktor\u00fd sa vz\u0165ahuje zabavenie z\u00e1sob a finan\u010dn\u00e9 sankcie. Podniky sa m\u00f4\u017eu obozn\u00e1mi\u0165 s publikovan\u00fdmi usmerneniami na\u00a0<a href=\"https:\/\/www.gov.uk\/guidance\/handling-wholesale-or-retail-vaping-products-in-the-uk\" rel=\"nofollow noopener\" target=\"_blank\">manipul\u00e1ciu s ve\u013ekoobchodn\u00fdmi alebo maloobchodn\u00fdmi vapingov\u00fdmi produktmi v Spojenom kr\u00e1\u013eovstve<\/a>\u00a0a prist\u00fapi\u0165 k 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\u00fdm materi\u00e1lom<\/a>, aby vy\u0161kolili person\u00e1l.<\/p>\n\n<h2 class=\"wp-block-heading\">Osobn\u00e9 limity pre cestuj\u00facich prich\u00e1dzaj\u00facich zo zahrani\u010dia<\/h2>\n\n<p class=\"wp-block-paragraph\">Od 1. okt\u00f3bra 2026 nadob\u00fadaj\u00fa \u00fa\u010dinnos\u0165 nov\u00e9 obmedzenia pre jednotlivcov, ktor\u00ed do krajiny prin\u00e1\u0161aj\u00fa vapingov\u00e9 produkty na osobn\u00e9 pou\u017eitie. Cestuj\u00faci, ktor\u00ed prekro\u010dia limit bezcoln\u00fdch d\u00e1vok, musia svoje polo\u017eky deklarova\u0165 a pri pr\u00edchode zaplati\u0165 pr\u00edslu\u0161n\u00fa da\u0148.<\/p>\n\n<p class=\"wp-block-paragraph\">Ke\u010f\u017ee regula\u010dn\u00e9 r\u00e1mce sa medzi jurisdikciami l\u00ed\u0161ia, HMRC bude uplat\u0148ova\u0165 samostatn\u00e9 deklar\u00e1cie pre cestuj\u00facich\u00a0<a href=\"https:\/\/www.gov.uk\/bringing-goods-into-uk-personal-use\/arriving-in-Great-Britain\" rel=\"nofollow noopener\" target=\"_blank\">prich\u00e1dzaj\u00facich do Ve\u013ekej Brit\u00e1nie<\/a>\u00a0a pre t\u00fdch\u00a0<a href=\"https:\/\/www.gov.uk\/bringing-goods-into-uk-personal-use\/arriving-in-northern-ireland\" rel=\"nofollow noopener\" target=\"_blank\">prich\u00e1dzaj\u00facich do Severn\u00e9ho \u00cdrska<\/a>. Aktualizovan\u00e9 pokyny pre cestuj\u00facich bud\u00fa spr\u00edstupnen\u00e9 priamo na\u00a0<a href=\"https:\/\/www.gov.uk\/bringing-goods-into-uk-personal-use\/declaring-goods\" rel=\"nofollow noopener\" target=\"_blank\">GOV.UK<\/a>\u00a01. okt\u00f3bra.<\/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>Viac inform\u00e1ci\u00ed: <a href=\"https:\/\/stagvape.com\/sk\/spravy-zo-sveta-vapingu\/uk-vaping-products-duty-hmrc-deadline\" data-type=\"link\" data-id=\"https:\/\/stagvape.com\/news\/uk-vaping-products-duty-hmrc-deadline\">Da\u0148 za vaping v UK: HMRC upozor\u0148uje firmy, aby sa registrovali do konca j\u00fala<\/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\u00e1dza da\u0148 z vape vo v\u00fd\u0161ke 2,20 \u00a3 za ka\u017ed\u00fdch 10 ml a povinn\u00e9 kolkov\u00e9 ozna\u010dovanie balen\u00ed v celom dod\u00e1vate\u013eskom re\u0165azci v Spojenom kr\u00e1\u013eovstve od 1. okt\u00f3bra 2026.<\/p>\n","protected":false},"author":1,"featured_media":60263,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2030],"tags":[22,2397,95],"class_list":["post-60262","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-spravy-zo-sveta-vapingu","tag-vaping-tax","tag-tax-stamp","tag-vape-uk"],"acf":[],"_links":{"self":[{"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/posts\/60262","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=60262"}],"version-history":[{"count":0,"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/posts\/60262\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/media\/60263"}],"wp:attachment":[{"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/media?parent=60262"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/categories?post=60262"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/tags?post=60262"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}