Yeaah I think they’ll finally do the deed once they’re a couple, making it a significant moment in their relationship—the kind that makes the reader go, "Yes, I’ve been waiting for this." That fits the manhwa’s tone perfectly, since it’s a slow burn and they’re so considerate of each other—which is really sweet. I’m pretty sure author will go there, too; author had another manhwa with smut before lol, they know

In the afterword, after the end of the Season 1, the artist said Season 2 will be R15, just like Season 1. They could've said the Manhwa but they only mentioned the Season, so my guess is Season 3 will be R18.
The artist maybe just think it's too soon to include sexy stuff right now because of the age gap and the fact that the vampire was underage when they met. So they want the vampire to grow a bit more before smut time.