Electronic Product Tax to be introduced from November 1st

Electronic Products Tax (EPT) to be introduced from November 1st 2025

The Minister for Finance has signed a commencement order, giving effect to EPT from November 1st.

Those that are eligible for EPT are:

• Manufactures within the State who are producing e-liquid products for onward sale within the State.

• Retailers who obtain e-liquid products from a supplier outside of the State, for onward sale within Ireland.

• Retailers who obtain all their e-liquid products from a supplier within the State do not need to register for EPT.

• Retailers can register for EPT under the ‘My Services’ tab on ROS online