E-liquid Products Tax (EPT)
Records
E-Liquid Products Tax records to be retained include, but are not limited to:
- books
- accounts
- invoices
- delivery and purchase orders
- transport documentation
- distribution documentation
- stock records
- specific product information relating to the basis of assessment
- Electronic Point of Sale (EPOS) records
- export transaction details.
Suppliers are are required to retain all records relevant to the tax and to provide these to Revenue when requested to do so.
Accounts and records must be kept for a period of six years. They may be kept in an electronic format, provided that they can be produced as required in printed form.
For detailed information regarding E-liquid Products Tax (EPT), please see Further guidance.