Tobacco manufacturers and importers must adopt new tax stamps by 2027

The Ministry of Finance has issued Orden HAC/1080/2026, of October 7, which modifies the previous regulatory framework for tax stamps on all tobacco products. This new order, published in the BOE, establishes a mandatory transition toward new security models to ensure full compliance with European Union traceability standards. The regulation specifically targets the technical specifications of the stamps that must be affixed to every unit of tobacco packaging sold in Spain.

What changes

The primary change introduced by this order is the replacement of Annexes I and II of the previous Orden HAC/66/2024. These annexes contained the technical specifications and models for tax stamps. The new order introduces updated models that must be used for all tobacco products, including those intended for travelers in duty-free shops or consumption on board vessels and aircraft. According to the disposición final única, all tobacco products and related goods subject to tax stamps must carry the new approved models starting from January 1, 2027.

Furthermore, the regulation clarifies the technical requirements for different types of sales. While standard retail products follow the general model, specific models are designated for duty-free environments to ensure that security measures are visible, indelible, and unmovable, as required by European standards. This modification ensures that the Spanish tax system remains aligned with the technical security measures authorized by the European Commission.

Context

This regulation is not an isolated measure but a necessary adaptation to Directive 2014/40/EU of the European Parliament and of the Council. This Directive mandates that all tobacco packaging must be uniquely and securely identified to facilitate traceability and combat illicit trade within the European Union. While the initial phase of the Directive (starting in 2019) focused on cigarettes and rolling tobacco, the scope was expanded to include all tobacco products as of May 20, 2024.

To implement these EU requirements, Spain has progressively updated its domestic laws. This current order (BOE-A-2026-21251) modifies Orden HAC/66/2024, which was the previous development norm for tax stamps. The legal framework is built upon Real Decreto 579/2017, which regulates the manufacturing and commercialization of tobacco products, and Orden HAC/1365/2018, which established the technical rules for traceability. By updating the annexes, the Ministry of Finance ensures that the physical tax stamps serve as an effective security measure, integrated with the authentication elements provided by the Real Casa de la Moneda (Fábrica Nacional de Moneda y Timbre).

Who is affected and how

The impact of this regulation is concentrated on the supply chain of tobacco products. The following profiles are directly affected:

• Large Companies (Manufacturers and Importers): These entities face the most significant operational challenge. They must update their packaging lines and supply chains to ensure that every unit produced or imported after the deadline carries the new tax stamps. Failure to comply with the disposición final única by January 1, 2027, would result in products being non-compliant with tax regulations.
• SMEs (Small and Medium Enterprises): Any medium-sized business involved in the manufacturing or importation of tobacco products must manage their inventory carefully. They must account for the transition period to avoid holding obsolete stock that cannot be legally used after the deadline.
• Self-employed Professionals (Autónomos): Individual professionals who act as importers or manufacturers of tobacco products are equally bound by these rules. They must ensure their administrative and logistical processes are aligned with the new deadlines for stamp application and the subsequent return of old stock.

It is important to note that retailers (shops, gas stations, etc.) are indirectly affected by the inventory management of their suppliers, but the legal obligation to affix the correct stamps rests with the manufacturers and importers.

What to do and when

To ensure compliance and avoid administrative complications, affected entities must follow the timeline established in the disposición transitoria única of the order:

• Before January 1, 2027: Ensure that all packaging manufactured or imported prior to this date is correctly affixed with the old tax stamps (under Orden HAC/66/2024). These remain valid until they reach the final retail sale.
• January, February, and March 2027: If a business has already requested old tax stamps before January 1, 2027, they are permitted to use them to affix to products during these three months. These products will remain valid for sale until they are sold to the end consumer.
• January 1, 2027: This is the hard deadline for all new production and imports to start using the new tax stamp models approved by the current order.
• After April 1, 2027: Any remaining stock of the old tax stamps that has not been affixed to products must be communicated to and returned to the corresponding Oficina Gestora de impuestos especiales.
• Within three months after April 1, 2027: This is the final deadline to complete the return of all unused old tax stamps.

We recommend that companies review their current stock levels and contact their suppliers to coordinate the transition. For specific guidance on how these changes might impact your tax reporting or excise duty obligations, you should consult with the relevant area at BMC.