Distance selling is the sale of goods (online, for example) to private individuals in Sweden, when the goods are transported directly from another EU country to the buyer, and transportation is arranged by the distance seller or another party on behalf of the distance seller.
Anyone who wishes to sell cigarettes, cigars, cigarillos or smoking tobacco to customers in Sweden through distance selling on a regular basis must:
A distance seller must pay both excise duty and VAT on the goods in Sweden.
Anyone intending to sell tobacco goods to customers in Sweden through distance selling on an occasional basis only can register as a “temporary registered distance seller” (“tillfälligt registrerad distansförsäljare”) before each individual shipment is made. The seller is obliged to pay excise duty when tobacco goods are imported into Sweden.
Find out more about distance selling of tobacco goods to customers in Sweden in the Swedish Tax Agency brochure SKV 535B, “Distance selling to Sweden of products subject to excise duty”.
You can find out more about VAT and excise duty matters relating to e-commerce in the Swedish Tax Agency’s position statement (in Swedish) dated 2007-11-26 (ref. no. 131 685056-07/111).