Translated information about tobacco licence reporting requirements is also available.
All tobacco licence holders must record how many tobacco products purchased and sold each month. This is a legal requirement in the Tobacco Regulations 2017.
Licence holders must provide this information to Tobacco Licensing Victoria (TLV) every year to renew their tobacco licence.
The reporting period for 2026 is February – December 2026.
Your recordkeeping obligations
Licence holders must record monthly data on your tobacco sales and purchases, including types and quantities of tobacco products purchased or sold.
This applies to both retail and wholesale licence holders.
Purchased means products your business buys from a wholesaler.
Sold means products your business sells to a customer or another business.
How to record tobacco transactions
Your records must:
- only include data for months where you hold a tobacco licence
- include the licence number/s related to the transactions. Note: If you hold more than one tobacco licence, you must include data for each licence number. You must make it clear which licence the data relates to.
Your records must include separate entries to show the total number of each tobacco product type:
- purchased each month
- sold each month.
Your records must use the product types and units listed in table 1.
Only include the product types you have purchased or sold in that month.
Do not include data for tobacco-related accessories like lighters or cigarette papers.
Table 1: Legal Product Types and primary units
There are rules about the products and units that can be sold in Australia. These are outlined in the Public Health (Tobacco and Other Products) Act 2023 and below.
| Product type | Unit |
|---|---|
Cigarette | Packet (20 cigarettes) |
Cigar | Individual (1 cigar) |
Little cigar | Packet (20 little cigars) |
Loose tobacco | Bag or equivalent (30g loose tobacco) |
Bidi | Packet (20 bidis) |
Table 2: Example record for February 2026
Licence number | Date | Transaction type | Product type | Unit | |
|---|---|---|---|---|---|
Entry 1 | TLV-R12345678 | February 2026 | Purchased | Cigarette | Packets |
Entry 2 | TLV-R12345678 | February 2026 | Purchased | Loose tobacco | Bags |
Entry 3 | TLV-R12345678 | February 2026 | Sold | Cigarette | Packets |
Entry 4 | TLV-R12345678 | February 2026 | Sold | Cigar | Individual |
Entry 5 | TLV-R12345678 | February 2026 | Sold | Loose tobacco | Bag |
Resources to help with record keeping
Data dictionary for recordkeeping
Use this reference to make sure your recordkeeping system meets our requirements. It sets out names, data types, allowed values, measurement units and descriptions.
Example Excel data collection template
This is an optional example. If you choose to use this template, please ensure it meets the rules above.
Providing your recordkeeping log to TLV
When you renew your licence, you will be required to provide the numbers of tobacco products purchased and sold for each month for the previous calendar year.
These must be provided electronically. TLV will not accept physical documents, photos, scans or PDFs.
Acceptable file types include:
- .xlsx or .xls
- .csv
- .ods.
To provide the right information, you must have recorded the right transaction details mentioned in How to record tobacco transactions.
Information on how to provide this information will be provided to licensees closer to renewal.
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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