New E-Liquid Products Tax Coming into Force in Ireland from 1 November 2025
From 1 November 2025, Ireland will introduce a new excise duty called the E-Liquid Products Tax EPT. The measure was approved under the Finance Act 2024, and Revenue has already begun informing businesses that may fall under the new rules. The tax applies to companies involved in the first supply of e-liquids within the State.
What Products Are Taxable
EPT applies to all e-liquids intended for use in vapes and electronic cigarettes. The tax covers both nicotine-containing and nicotine-free liquids. The rate is set at 50 cent per millilitre. EPT is charged only on the first supply in Ireland, making it important for producers, importers and first suppliers to determine their obligations in advance.
Registration Requirements
The person that performs the first supply must register with Revenue before making any supply of e-liquids in the State. Registration is completed through the Revenue Online Service ROS. Once registered, businesses must account for the tax, submit periodic returns and comply with all self-assessment rules that apply to excise duties.
Reporting Periods and Deadlines
EPT is based on two-month accounting periods. The first period runs from 1 November 2025 to 31 December 2025. The first return and payment must be submitted no later than 31 January 2026. Registered businesses must file a return even if they had no taxable supplies during that period.
Compliance and Consequences
Failure to register on time or failure to file returns can result in penalties and excise-related liabilities. Revenue has already begun reviewing businesses that may be involved in the manufacture, import or first supply of e-liquid products and is sending formal notifications to companies that are likely to fall under EPT requirements.
What Businesses Should Do Now
Companies that produce, import or plan to supply e-liquids in Ireland should verify whether they are subject to EPT. Registration must be completed before any first supply takes place. Businesses are advised to prepare accurate volume records in millilitres to ensure correct tax calculation and reporting.
How Chern and Co Can Help
Chern and Co provides complete support for EPT registration and compliance. The service includes preparing and submitting the registration through ROS and assisting with the setup of tax reporting obligations.
The service fee for all clients who contact us before 15 December is 200 euro. After 15 December, the registration fee will be 250 euro. Submission of the first EPT return is included at no extra charge. Fees for ongoing reporting will be determined after the first return based on the scope of future supply volumes.
If your company needs EPT registration or professional guidance on meeting the new requirements, our team is ready to assist and ensure full compliance with Revenue rules.
