On Monday, September 14, 2026, at 10 a.m., the working party of the Council of the European Union dedicated to tax matters is scheduled to meet on indirect taxation. This comes as Brussels has been working since 2025 on a major reform of the taxation of tobacco and nicotine products, now including vaping.
However, a technical Council meeting does not mean that a new tax will be definitively adopted. Here is what we know ahead of the meeting.
Why is September 14, 2026, a date to watch?
The official calendar of the Council of the European Union lists a meeting of the “Working Party on Tax Questions — Indirect Taxation” on September 14, 2026. This group prepares the technical and diplomatic work surrounding European tax matters.
The tobacco file is particularly sensitive because the European Commission has proposed revising the directive on tobacco taxation to account for products that were not properly covered by the historical framework.
The European proposal now includes electronic cigarettes
The European Commission adopted its revision proposal on July 16, 2025. It provides for extending the scope of the directive to electronic cigarettes, heated tobacco and nicotine pouches, with the aim of further harmonizing tax rules between Member States.
However, the proposal is not yet a definitive rule applicable to all European consumers. In tax matters, discussions in the Council are particularly important, and an agreement between Member States is still necessary.
Will a tax be definitively approved on September 14?
This meeting should not be presented as a final vote. It is one step in a longer European process. Technical discussions may change the text, its level of ambition, its thresholds and its timeline.
In 2025, the Commission indicated that the new framework, if adopted, was intended to apply from 2028, with transitional periods for certain products. This timeline may still change during the negotiations.
Why is this reform of direct interest to French vapers?
European harmonization of excise duties could influence how Member States tax vaping products. In France, the European file overlaps with preparations for the 2027 Budget. We are covering this second aspect in our article on the renewed debate over a tax on e-liquids in France.
The crucial point will be the final text: which products will be affected, on what basis they will be taxed and from what date. Until these parameters have been decided, it would be misleading to announce a precise increase in the price of a bottle.
A concrete example: large-format e-liquids
The French market includes many large nicotine-free formats. VAPEVO, for example, offers Biggy Bear Red Fruits & Pomegranate & Wild Strawberry E-Liquid 200 ml. If a future European tax system were based partly on volume, the exact arrangements would be decisive for this type of product. For now, however, a mechanism that has not yet been definitively adopted should not be applied in advance.
The next steps to follow
- the conclusions and information available after the September 14 meeting;
- the evolution of the compromise between Member States;
- consultation with the European Parliament and the European Economic and Social Committee;
- the definitive timeline for any possible entry into force.
FAQ
Has the European Union already adopted a tax on all e-liquids?
No. A revision proposal is under discussion, but the legislative and diplomatic process is not complete.
Why are electronic cigarettes included in this reform?
The Commission wants to adapt an old tax framework to the evolution of the market and include new products containing tobacco or nicotine, as well as electronic cigarettes.
Will France also be able to change its national tax rules?
Yes, the European framework and national decisions are two distinct levels. That is why the discussions on the 2027 Budget in France should also be monitored.
Sources
- Council of the European Union — Meeting of September 14, 2026
- European Commission — Proposal to revise the directive on tobacco taxation
Article published on September 13, 2026, and may be updated after the meeting. Vaping is not risk-free and is intended for adults.
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