This guide is for informational purposes only. Invastokk does not provide legal, tax, or compliance advice, nor do we offer direct integration with the HMRC appointed stamp supplier repository or guarantee compliance. Always consult official HMRC guidance and professional tax advisors for your specific operating model.
The October 2026 Deadline
Starting 1 October 2026, the UK introduces the Vaping Products Duty (VPD), an excise duty charged at a flat rate of £2.20 per 10ml of vaping liquid. Crucially, this applies regardless of nicotine strength—meaning nicotine-free liquids are fully included in the scheme.
Ordering and applying duty stamps belongs to approved operators. Retailers and wholesalers dealing only in duty-paid products have a different role: checking stock and suppliers, retaining evidence and managing the published grace period.
Retail & Wholesale Obligations
If your business operates strictly in retail or wholesale (dealing exclusively in duty-paid products), you do not need formal HMRC approval for the Vaping Duty Stamps Scheme. You are, however, required to perform stringent due-diligence checks on all stock you receive and hold.
The 6-Year Record Requirement
HMRC says retailers and wholesalers should retain the specified commercial records and supporting evidence for at least 6 years.
Your records must comprehensively cover:
- Purchases & Sales Evidence: Detailed invoices including dates, supplier names, SKU or exact product descriptions, and received volumes.
- Stamp Confirmations: Documentary evidence that goods were stamped upon receipt (or evidence of why they were not, such as older stock).
- Due-Diligence: Records of the steps you took to verify your suppliers are legitimate and compliant.
- Incidents & Actions: Formal logs of any suspected fraudulent stamps, product seizures, or returns to suppliers.
Navigating the Grace Period
HMRC's transition guidance provides a grace period for qualifying stock produced or imported before 1 October 2026.
1 October 2026 – 31 March 2027
You may store and sell unstamped products, provided you have evidence they were produced or imported before 1 October 2026.
1 April 2027
From this date, HMRC says retailers and wholesalers must not hold or sell unstamped vaping products. Remaining unstamped stock must have been sold, returned or otherwise lawfully disposed of.
Stamp formats, approved operator roles and official-system event data are covered separately in the Vaping Duty Stamps guide. Retail and wholesale teams should keep their own role focused on the checks and evidence in HMRC's handling guidance.
How Invastokk Supports Your Workflows
Invastokk is inventory software rather than an HMRC approval or stamp-record system. Its operating data can form part of a wider evidence process alongside official records and professional advice:
Catalogue & Purchase Orders
Maintain product, supplier, purchase-order and received-quantity records as part of normal inventory operations.
Sales-Aware Stocktakes
Use sales-aware counts and variance review across stores and warehouses to strengthen internal stock records.
Movement and Adjustment Records
Record transfers and stock adjustments alongside purchasing, receiving and reporting activity.
Bespoke configuration can align supported catalogue, location, purchasing and reporting workflows with your operating model. Official stamp checks, stamp-system events and retention decisions remain separate responsibilities.
Sources & References
- [1]Keeping records for Vaping Products Duty and the Vaping Duty Stamps Scheme— Official UK Government Guidance
- [2]Handling wholesale or retail vaping products in the UK— Official UK Government Guidance