Skip to content
BOE-A-2026-21251 ·13 October 2026 ·orden Medium impact
Tax

Tobacco manufacturers and importers: new excise stamp models must be implemented from 1 January 2027

Order HAC/1080/2026 amends the excise stamp regulations for all tobacco products, replacing Annexes I and II of Order HAC/66/2024 to comply with Directive 2014/40/EU. The regulation establishes a transition period for the use of existing stock, setting 1 January 2027 as the deadline for the application of the new models (sole final provision).

In 3 key points

  1. Mandatory use of new excise stamp models for all tobacco products from 1 January 2027, sole final provision. (disposición final única)
  2. Stamps already applied to packaging manufactured or imported before 1 January 2027 remain valid until retail sale, sole transitional provision. (disposición transitoria única)
  3. Return of unapplied stamps to the Management Office within three months after 1 April 2027, sole transitional provision. (disposición transitoria única)

How it affects those involved

Tobacco product manufacturers and importers are required to adopt new excise stamp models on all packaging from 1 January 2027 (sole final provision). Establishments that have applied for excise stamps under the previous regulation before 1 January 2027 may use them during January, February, and March 2027 (sole transitional provision). Unapplied stocks of previous excise stamps must be returned to the Excise Tax Management Office within three months after 1 April 2027 (sole transitional provision).

Lifecycle

2026-10-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BMC.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

Email
Contact