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See more content about compliance in Sweden:

* VAT compliance in Sweden
* VAT rates on products and services in Sweden
* INTRASTAT compliance in Sweden

See more content about excise duties :

1- Definition of “Alcoholic Beverages
2- From a tax point of view :
2.1- Distance selling of alcoholic beverages
2.2- Excise duties via local tax representative
2.3- Calculate excise duties to pay in destination / to claim in your own country
2.4- Drawback/refund of excise duties
2.5 – INTRASTAT

3- Alcohol online market
3.1- Circulation of cross-border orders
3.2- Labelling cross-border orders (ingredients)
3.3- Labelling alcohol with destination duty stamps
3.4- Contractual duties of e-retailers and Consumer’s rights
3.5- Monopoly
3.6- Packaging wastes compliance

Legal framework

European framework :
Directive 2008/118/CE (in force until 2023)
Directive 2020/262/CE (fully in force from 2023)

National transposition:
Alkoholskatt, is in force since 01/01/1995 in Sweden.
Excise duties for alcoholic beverages, in Sweden, fall under :

(*) Up to date until : 1/1/2020 ( last checked on 2/4/2020 1:33:56 PM)

The authority which benefits from excise duties incomes is :
• Central authority


Competent authority in Sweden

Ministry of Finance

https://www.government.se

46 8 405 11 13

46 8 405 10 00

Collector of tax :
Swedish Tax Agency (Skatteverket)

Area where the law applies :
Mainland SE – Sweden

Taxpayers

• Authorised warehouse keeper

• Importer

• Producer

• (Temporary) registered consignee

Tax due date and collecting Authority

Depends on the size of the taxpayer and if the taxpayer is registered.

• At the time the tax debt arises

• Other

 

 

Taxable amounts and deductions, credits, exemptions

 

Which alcoholic beverages are taxable in Sweden?

• Beer

• Sparkling and non-sparkling wine

• Fermented beverages other than wine or beer

• Intermediate products

• Ethyl alcohol

 

What is the basis of assessment?

• Alcoholic strength by volume

• Other

 

Excise duties in Sweden for beer

Standard rate for beer in Sweden

18.6963 EUR /hl/ ° ALCOHOL (VAT applied is 25%)

Reduced Rate “Low alcohol” (<= 2.8%) for beer in Sweden

not applicable

Reduced Rate applied to independent small breweries (yearly prod. Under 200 000 hl) in Sweden

** not in application for distance selling purpose **

 

Excise duties in Sweden for wine

 

STANDARD RATE

Standard rate for STILL wine in Sweden

242.3109 EUR  /hl/ ° ALCOHOL (VAT applied is 25%)  ALC° 8.51% – 14.99% 507.1129 EUR  /hl/ ° ALCOHOL (VAT applied is 25%) ALC° 15 – 18%

Standard rate for SPARKLING wine in Sweden

242.3109 EUR  /hl/ ° ALCOHOL (VAT applied is 25%)  ALC° 8.51% – 14.99% 507.1129 EUR  /hl/ ° ALCOHOL (VAT applied is 25%) ALC° 15 – 18%

 

REDUCED RATE (under 8.5% vol.)

Reduced rate for STILL wine in Sweden

0 EUR  /hl/ ° ALCOHOL (VAT applied is 25%)  ALC° 0% – 2.24% 85.0587 EUR  /hl/ ° ALCOHOL (VAT applied is 25%)  ALC° 2.25% – 4.49% 125.6907 EUR  /hl/ ° ALCOHOL (VAT applied is 25%)  ALC° 4.5% – 6.99% 172.9867 EUR  /hl/ ° ALCOHOL (VAT applied is 25%)

Reduced rate for SPARKLING wine in Sweden

0 EUR  /hl/ ° ALCOHOL (VAT applied is 25%)  ALC° 0% – 2.24% 85.0587 EUR  /hl/ ° ALCOHOL (VAT applied is 25%)  ALC° 2.25% – 4.49% 125.6907 EUR  /hl/ ° ALCOHOL (VAT applied is 25%)  ALC° 4.5% – 6.99% 172.9867 EUR  /hl/ ° ALCOHOL (VAT applied is 25%)

 

Excise duties : Fermented beverages other than wine and beer in Sweden

 

STANDARD RATE

Standard rate for STILL fermented products in Sweden

242.3109 EUR /hl/ ° ALCOHOL (VAT applied is 25%)

Standard rate for SPARKLING fermented products in Sweden

242.3109 EUR /hl/ ° ALCOHOL (VAT applied is 25%)

 

REDUCED RATE

Reduced rate for STILL fermented products in Sweden

0 EUR /hl/ ° ALCOHOL (VAT applied is 25%) if °ALC <2.25% 85.0587 EUR /hl/ ° ALCOHOL (VAT applied is 25%) if °ALC 2.25-4.5% 125.6907 EUR /hl/ ° ALCOHOL (VAT applied is 25%) if °ALC 4.5-7% 172.9867 EUR /hl/ ° ALCOHOL (VAT applied is 25%) if °ALC 7-8.5%

Reduced rate for SPARKLING fermented products in Sweden

0 EUR 85.0587 EUR 125.6907 EUR 172.9867 EUR

 

Excise duties : Intermediate products in Sweden

 

STANDARD RATE

Standard rate for STILL intermediate products in Sweden

507.1129 EUR /hl/ ° ALCOHOL (VAT applied is 25%)

Standard rate for SPARKLING intermediate products in Sweden

507.1129 EUR /hl/ ° ALCOHOL (VAT applied is 25%)

 

REDUCED RATE (under 15% vol)

Reduced rate for STILL intermediate products in Sweden

305.3414 EUR /hl/ ° ALCOHOL (VAT applied is 25%)

Reduced rate for SPARKLING intermediate products in Sweden

305.3414 EUR /hl/ ° ALCOHOL (VAT applied is 25%)

Excise duties : Ethyl alcohol (spirits, liquors, etc.) in Sweden

STANDARD RATE

Standard rate for Ethyl alcohol in Sweden

4,781.3371 EUR  /hl/ ° ALCOHOL (VAT applied is 25%)

Reduced Rate for Ethyl alcohol in Sweden : Low strength spirits, particular regions, etc.

not applicable

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