The UK Vaping Industry Association (UKVIA) has issued an open letter to HMRC highlighting persistent confusion among small retailers about VPD registration. The letter calls for simplified guidance, a grace period for registration errors, and clearer definitions of which products fall under the new tax banding.
UKVIA Director General John Dunne noted that many independent shop owners are unsure whether existing stock from before 1 October requires retroactive stamping. The association also raised concerns about the 14-day turnaround time for tax stamp applications, which creates a gap where new inventory cannot be sold.
TrackElf recommends that all retailers keep detailed purchase records by batch and date, so that any future audit can quickly distinguish pre-VPD and post-VPD stock.