Reporting and paying excise duty
Excise duty is a tax on certain goods and services, such as alcohol, waste, energy and tobacco. Excise duties are often used to steer consumption in society.
The rules that apply to the various types of excise duties vary. Each has specific requirements regarding registration, payment rates, payment dates, and excise duty return filing deadlines. In the case of certain excise duties, you must apply to be registered with the Swedish Tax Agency. For others, you can apply to the Swedish Tax Agency to become an approved operator. When your excise duty application is approved, you will be registered automatically.
Registering your business for excise duty
You make your excise duty application by filling in the relevant registration form. A specific form is available for each type of excise duty on the Swedish Tax Agency’s website.
The Swedish Tax Agency’s excise duty forms (in Swedish)
Reporting excise duty
If you are liable to pay excise duty, you must report it in an excise duty return for each reporting period. If you need to report excise duty for each individual transaction, you report it in a special excise duty return. The rules that apply to the various types of excise duties vary. There are specific requirements for each type in terms of when duty becomes chargeable, and the rates that apply.
If you or your representative has Swedish eID, you can file returns digitally via our excise duty return e-service: “Punktskatt – deklaration”.
The Swedish Tax Agency's excise duty return e-service (in Swedish)
If you cannot file your excise duty returns using our e-service, you can use printed forms instead.
Paying excise duty
The excise duty amount that you are due to pay must be credited to your tax account by your excise duty return filing deadline at the latest.
Different types of excise duties
Excise duty on alcohol goods
If you produce alcoholic beverages in Sweden, you must pay excise duty on alcohol goods. In the case of beer, wine and other fermented beverages, this applies to professional production only. Excise duty on alcohol goods is also payable when importing alcohol goods from a non-EU country, or introducing or receiving them from another EU country. This rule also applies if you send alcohol goods from another EU country to private individuals in Sweden by making distance sales.
Whether your business should be registered for excise duty, and your excise duty return filing deadlines and payment dates are all variables. These variables are determined according to operator type and the circumstances in question.
Excise duty on alcohol: businesses and organisations
Excise duty on waste
If you operate a waste or industrial facility, you must pay excise duty on waste if:
- hazardous waste is brought into or generated at your facility and stored there for more than three years
- more than 50 tonnes of other waste is brought into or generated at your facility every year, and stored there for more than three years
Excise duty on waste (in Swedish)
Excise duty on pesticides
If you run a professional pesticide production operation in Sweden, you must pay excise duty on pesticides. The same rule applies if you import or receive pesticides from another country for professional resale purposes or for your own professional use.
Excise duty on pesticides (in Swedish)
Excise duty on energy, carbon dioxide and sulphur in fuel
There are various situations in which you must pay excise duty on energy, carbon dioxide and sulphur (if applicable) for fuel. For example, if you manufacture fuels in Sweden, you must pay excise duty on energy, carbon dioxide and sulphur (if applicable). In the case of certain types of fuels, this rule applies to professional manufacturing only.
You must also pay excise duty on energy, carbon dioxide, and sulphur (if applicable) if you introduce or receive certain fuels from another EU country or import them from outside the EU.
Whether your business should be registered for excise duty, and your excise duty return filing deadlines and payment dates are all variables. These variables are determined according to operator type and the circumstances in question.
Excise duty on electricity
There are various situations in which you must pay energy tax on electricity, such as if you are a network operator or produce electricity. A network operator operates a licensed network.
Whether your business should be registered for excise duty, and your excise duty return filing deadlines and payment dates are all variables. These variables are determined according to operator type and the circumstances in question.
Excise duty on air travel
If you run an airline that operates flights from airports in Sweden using aircraft approved to carry more than 10 passengers, you must pay tax on air travel. This applies to both domestic and international flights.
Excise duty on chemicals in certain electronic goods
If you manufacture duty-liable electronic goods in Sweden on a professional basis, you must pay excise duty on chemicals in certain electronics. You must also pay this if you import or receive duty-liable electronic goods from another EU country or import them from a non-EU country. If you conduct or mediate distance sales of duty-liable electronic goods, you may also have to pay excise duty when the goods are introduced to Sweden.
Whether your business should be registered for excise duty, and your excise duty return filing deadlines and payment dates are all variables. These variables are determined according to operator type and the circumstances in question.
Excise duty on chemicals in certain electronic goods
Excise duty on natural gravel
If you extract natural gravel, you must pay excise duty in certain circumstances.
Excise duty on natural gravel (in Swedish)
Excise duty on nicotine goods
You must pay excise duty if you produce e-liquids and other nicotine goods in Sweden on a professional basis. You must also pay this if you introduce or receive these types of goods from another EU country, or import them from a non-EU country.
If you sell nicotine goods to individuals in Sweden through distance sales, you must also pay excise duty.
Whether your business should be registered for excise duty, and your excise duty return filing deadlines and payment dates are all variables. These variables are determined according to operator type and the circumstances in question.
Excise duty on occupational group life insurance
Tax is payable for occupational group life insurance. This tax is payable by Swedish insurance companies, Swedish occupational pension providers and non-Swedish insurance companies operating in Sweden. If a corresponding type of insurance is purchased from an insurance provider outside Sweden, the tax is payable by the employer or business owner instead.
Occupational group life insurance (in Swedish)
Excise duty on tobacco goods
If you manufacture cigarettes, cigars, cigarillos, smoking tobacco, moist snuff (“snus”), chewing tobacco, and other tobacco products in Sweden on a professional basis, you must pay excised duty on tobacco goods. You must also pay this if you introduce or receive these types of goods from another EU country, or import them from a non-EU country.
If you send cigarettes, cigars, cigars or smoking tobacco to private individuals in Sweden through distance sales, or if you sell moist snuff (“snus”), chewing tobacco or other tobacco through distance sales, you must also pay excise duty on tobacco goods.
Whether your business should be registered for excise duty, and your excise duty return filing deadlines and payment dates are all variables. These variables are determined according to operator type and the circumstances in question.
Traffic insurance premium tax
Insurance providers offering traffic insurance in Sweden must pay tax on traffic insurance premiums. This also applies to non-Swedish insurance providers.