The year 2025 marks a profound turning point in the European e-cigarette industry. The combination of direct sales bans for single-use products and fiscal control measures presents retailers and consumers with new compliance requirements.
This report provides one authoritative, source-based analysis the current legal situation, to ensure maximum legal certainty.
Methodology: All facts presented are based on the systematic citation official legal texts and official documents. This is a neutral analysis of the legal situation without product advertising.
🇪🇺 The legal basis – precise references
Regulation in Europe takes place within the framework of the EU tobacco product directive (TPD, 2014/40/EU), with member states taking additional measures.
🇩🇪 Deutschland: Control via the tobacco tax law (TabStMoG)
In Germany the market dynamics are influenced by this Tobacco Tax Modernization Act (TabStMoG) certainly, the e-liquids as “Substitutes for tobacco products” taxed (regulated in § 1 Abs. 2c TabStG). The gradual increase in taxes serves as a steering effect.
| Period | Tax rate (pro Milliliter, Net) | Legal source |
| 01.01.2025 – 31.12.2025 | 0,26 €/ml | TabStG, § 2 Abs. 1 Nr. 7 lit. c |
| Ab 01.01.2026 | 0,32 €/ml | TabStG, § 2 Abs. 1 Nr. 7 lit. d |
- Scope of taxation: The tax is levied on all liquids, which are suitable for consuming an aerosol or vapor – independently of, whether they contain nicotine or not (§ 1 Abs. 2c sentence 1 TabStG).
- Economic analysis: The tax is calculated per milliliter. This makes low volume products (like disposable vapes) Extremely expensive in relation to the amount of liquid contained. This favors the market transition Open systems and 10-ml bottled liquids.
Official source: [Official link to the tobacco tax law on the website Federal Ministry of Finance (BMF) or Laws on the Internet insert.]
🇬🇧 United Kingdom: Die “Tobacco and Vapes Bill”
The United Kingdom relies on a general regulatory framework, the within the framework of the Tobacco and Vapes Bill (HL Bill 89) is negotiated (Stand at the end 2025: in the later stages of the House of Lords).
- Single-use ban: The ban on the sale and provision of disposable e-cigarettes came into effect in June 2025 in force. The measure was primarily justified by the protection of minors and the reduction of environmental pollution.
- Generational ban (Tobacco): The Bill provides for a “Smoke-Free Generation”., by allowing the sale of tobacco products to persons, die on or after 1. January 2009 born became, prohibits.
- Vaping regulation: The bill contains powers to introduce regulations regarding:
- Limiting the appeal of flavors and packaging.
- Ban on the sale of Nicotine- and non-nicotine vapes to people under 18.
Official source: [Official link to Tobacco and Vapes Bill (HL Bill 89) on the website of the UK-Parliament (Parliament.uk) insert.]
🇫🇷 & 🇧🇪 France and Belgium: National bans through EU approval
These EU countries have taken advantage of the TPD exemptions, to prevent the sale of disposable products for reasons of protecting minors.
| Land | Legal status | Effective date | Legal basis |
| Belgium 🇧🇪 | National ban on disposable e-cigarettes containing nicotine | 1. January 2025 | Commission implementing decision [C(2024) 1673 final] |
| France 🇫🇷 | National ban on “puffs” (Disposable e-cigarettes) | spring 2025 (after final signing by the President) | Approval of the EU Commission (Decision September 2024) |
- Commission reference: The approval by the EU Commission is based on Article 24 Paragraph 3 the TPD, as the national measures serve to protect public health and are proportionate.
Official source: [Link to Commission Implementing Decision C(2024) 1673 final on the official EU-Website insert.]
📊Conclusion and obligation to conform
The European vaping industry has transitioned to one regulated, conform Market completed. The focus is now on compliance with the law and sustainability.
🎯 The obligation of conformity for actors
For the entire sales channel (Importers, Large- and retailers) stricter requirements apply:
- Tax compliance (OF): Ensure, that all liquids placed on the market with the tax stamp are provided and the correct set of 0,26 €/ml (ab 2025) is discharged.
- Product Compliance (EU): Only products with valid TPD registration (EU-CEG) and compliance with quantity restrictions (max. 2 ml Tank, max. 10 ml bottle) may be sold.
- Liability: Due to the increased penalties for child protection violations (UK, France) is a complete one Age verification absolutely necessary at the point of sale and in online trading.
✅ Transparency and explanation of methodology
- Status of information: November 2025.
- Sources: The legal analysis is based exclusively on the official laws and EU documents cited.
- Conflict of interest: This report was prepared by a commercial player in the vaping sector. However, it was consciously applied to any product- or recommended price waived. The representation is neutral and serves legal education and the Compliance increase of all market participants.
