B2C ALCOHOL EXCISE SWEDEN
SWEDISH ALCOHOL EXCISE DUTIES FOR B2C
Excise duties are indirect taxes on alcoholic beverages, applied in the country where the goods are consumed (Sweden), including cross-border B2C sales.
Who is responsible? While the cost is ultimately passed on to consumers, the legal duty to declare and pay rests with producers, importers, or fiscal representatives acting on behalf of foreign sellers.
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Alcohol excise duties rates
- Beer > 2.8 SEK 212 per HLAP
- Wine & fermented beverages <= 4.5: SEK1038 per hectolitre
- Wine & fermented beverages (4.51 – 8.5): SEK(1534 – 2112) per hectolitre
- Wine & fermented beverages (8.51 – 18): SEK(2958 – 6190) per hectolitre
- Intermediate products: SEK(3734 – 6190) per hectolitre of product
- Spirits: SEK 52697 per HLAP
Legal background for B2C sales in Sweden
In Sweden, the EU Directive 2020/262 is transposed to the local Act on Collection of Taxes and Duties, which prevails that companies, selling alcohol to Swedish individuals, should be registered in Sweden as authorised for reception within the system of distance sales and subject to ongoing reporting obligations.
Also be aware, that in Sweden the obligations for packaging taxes for extended producer responsibility (EPR) has recently become an obligation. Our team can discuss with you this matter separately.
Concept & How it works
During the registration process, Eurotax will complete and submit your application.
The registration in Sweden requires a bank guarantee to be placed in the name of Swedish Authorities, for this you will need to discuss with your bank. Once the bank guarantee is in place, it takes around one month to fully register.
Eurotax will then request an advance payment amount, to be able to pay the excise duties on your company’s behalf on an ongoing basis.
The reporting of excise duties is weekly, as well as the payment of the excise duties.
Acompanying documents
The SAD form or an equivalent document with all the information relating to the shipped alcoholic beverages is necessary.
This document must accompany each box, with one copy inside the box,and another one outside the box, and one to be provided to the recipient.
After your registration is completed, Eurotax will provide you with the values to be used in the SAD form and with a suggested template you could use.
Data Provision
For ongoing reporting purposes, Eurotax will need a detailed overview of all the transactions.
This data can be provided in an Excel spreadsheet or via APIsolution.
