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
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 |