E-liquid Products Tax (EPT)
Registration
Who needs to register as an E-liquid Products Supplier (EPS)?
- Wholesalers making first supplies in the State of taxable e-liquid products they sourced outside the State.
- Retailers making first supplies in the State of taxable e-liquid products they sourced outside the State.
- Producers making first supplies in the State of taxable e-liquid products they produced in the State.
Who does not need to register as an E-liquid Products Supplier (EPS)?
- Wholesalers or retailers making supplies of taxable e-liquid products sourced in the State.
- Wholesalers or producers in the State who only make supplies to customers outside the State.
How to register
The EPS registration process is available through Revenue Online Services (ROS). Registration must be completed in advance of commencing to make relevant first supplies.
For detailed information regarding E-liquid Products Tax (EPT), please see Further guidance.
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