All tobacco business licence holders are required to keep records of all tobacco products purchased and sold each month from 1 February 2026. This is a legal requirement mandated by the Tobacco Regulations 2017. When you renew your licence, you must submit these records to Tobacco Licensing Victoria (TLV).
Licences are due for renewal by 30 June 2027.
The reporting period for 2026 is February 2026 – December 2026
Your recordkeeping obligations
As a tobacco licence holder, you must record monthly data on your tobacco sales and purchases. This applies to both retail and wholesale licence holders.
From 1 February 2026, you need to record each month:
- the types of tobacco products purchased and sold
- the number of each tobacco product type you purchased or sold.
Definitions:
- Purchased: tobacco products your business buys from a wholesaler.
- Sold: tobacco products your business sells to a customer or another business.
Legal tobacco products and units of sale
Under the Public Health (Tobacco Products) Act 2024, only the products in the list below can be sold in Australia. These are the units you must use in your records:
| Product Type | Unit |
| Cigarette | Packet of cigarettes |
| Cigar | Individual cigars |
| Little cigar | Packet of little cigars |
| Loose tobacco | Bag (or equivalent) |
| Bidi | Packet of bidis |
Separate records for sales and purchases
You must keep separate records for sales and purchases for each product type.
- Clearly identify whether each entry is a sale or purchase.
- If you do not sell or purchase a particular product in a month (or at all) you do not need to record it.
- You do not need to record tobacco accessories, such as lighters or cigarette papers – Only products in the table above.
How to record and submit your sales data
Your records must:
- include your licence number on every record
- count all tobacco product transactions each month
- use the product types and units listed above
- be saved electronically.
We have an example electronic template to assist with recordkeeping. Use of this template is optional. You can use your own system, but it must meet the rules above.
Important information:
- If you currently record this data on paper, you must convert it to an electronic format (for example, Excel). We will not accept hard copies or scanned documents.
- You must keep records for each month you hold a licence between February 2026 to December 2026 and submit them when renewing your licence for 2027.
Download the example template
Data dictionary for recordkeeping
We have also prepared a data dictionary that sets out:
- variable names: licence number, date, transaction type, product type, unit, and quantity
- data types: text, numbers, and dates
- allowed values: transaction type and product type
- measurement units: the unit used to count each product, such as packets, individual units, or bags (of loose tobacco)
- descriptions for licensees.
Licensees who develop their own recordkeeping system should refer to this dictionary to ensure their records meet our requirements.
Non-compliance
Failure to submit your sales data may result in non-compliance with your tobacco licence conditions and the inability to renew your licence.
Reporting for multiple licences
If you hold more than one tobacco licence, you must include data for each licensed premises. You must make it clear which licence (premise) the data relates to.
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