Energy tax
This information concerns energy tax, carbon dioxide tax and sulphur tax. For example who must pay such taxes, how much and when. The information is primarily aimed at those who submit tax returns and pay tax on electricity or fuel.
Information
This webpage is due to be updated. Please visit the corresponding Swedish-language page for the latest information.
Använd våra e-tjänster inom el och bränsle
Submitting tax returns and paying tax on electricity and fuel
Individuals or companies who consume electricity or fuel in such a manner that they are registered with the Swedish Tax Agency must submit an excise duty tax return that they receive for each accounting period. The accounting period is usually one calendar month.
If tax amounts to a maximum of SEK 50 000 per tax year, the Swedish Tax Agency may take a decision that the accounting period may be an entire tax year instead.
Tax returns must be submitted even if there is no tax to pay. If this is the case, enter SEK 0 in the Tax to Pay box. The easiest way to submit tax returns is via the e-service Punktskatt – deklaration (Excise duty – tax return). If you do not submit your tax return via this e-service, post it to the address you find on the form supplied.
The date the tax return must be submitted at the latest is stated on the form (Deklarationsdag). The amount stated must be transferred to your tax account no later than the same day in order to avoid penalty interest.
Excise duty return filing deadlines and payment dates
| Reporting period | Excise duty return filing deadlines and payment dates |
|---|---|
One month | The excise duty return filing deadline is normally the 12th or the 26th day of the month, or the 12th day of the second month, following the end of the reporting period. Legal guidance in Swedish about excise duty return filing dates: Deklarationstidpunkt för en punktskattedeklaration (Rättslig vägledning, in Swedish) Your excise duty payment must be credited to your tax account by the filing deadline at the latest. |
Full year | We must receive your excise duty return no later than the 26th day of the second month following the end of the reporting period. The payment amount must be credited to your tax account by the same date. Examples: if your reporting period is 1 January to 31 December, we must receive your excise return no later than 26 February of the following year. |
If the last date for payment (the 12th or 26th) falls on a weekend or public holiday, the deadline is the next business day (Monday to Friday).
Filing an excise duty return, or making a payment, after the deadline
If you have not submitted your excise duty tax return on time, it is important that you submit it as soon as possible, even if it is late. The Swedish Tax Agency may decide to charge you a late submission penalty if you do not file your excise duty tax return on time.
If you do not pay on time and have a deficit on your tax account, the Swedish Tax Agency will calculate an interest charge which you must pay. You will then receive a payment demand or injunction from the Swedish Tax Agency. The interest amount in question will be stated in our payment demand or injunction.
Tax surcharge
You might need to pay a tax surcharge if:
- you provide incorrect details in your excise duty return
- discretionary taxation results in a deviation from the details in your excise duty return
- you fail to file an excise duty return and the Swedish Tax Agency therefore applies discretionary taxation
Find out about tax surcharges and exemptions:
Requesting a review
You can request a review of a Swedish Tax Agency decision regarding payment of excise duty. This could be an excise duty amount we have determined on the basis of information you have provided in your excise duty return, for example. The Swedish Tax Agency must receive your review request by the end of the sixth year following the calendar year during which the financial year in question ended.
You can send your review request to the Swedish Tax Agency at the following address:
Skatteverket
771 83 Ludvika
Sweden
If you prefer, you can email it to us via the Contact us page:
Send us a message
External link.
Alternatively, you can fill in and submit a review form (SKV 5330). If your review request relates to excise duty on fuel, you must break down the amounts in question into excise duty on energy, carbon dioxide and sulphur (if applicable).
Review request form in Swedish:
Begäran omprövning - punktskatt (SKV 5330, in Swedish) External link.
You must pay any excise duty you owe into your tax account. The date by which the correct amount must be credited to your tax account will be stated on your review decision notice.
Legal guidance in Swedish about reviews relating to excise duty on energy:
Omprövningsbestämmelser, skatt på energi (Rättslig vägledning, in Swedish) External link.
Information about government support
When the Swedish Tax Agency reaches a decision on deductions or refunds relating to excise duty on electricity and fuel for certain areas of use, the EU regulations on government support apply. To qualify for government support, the recipient must fulfil all the necessary requirements. They must not be in financial difficulties, for example.
If you receive a certain amount of government support during a calendar year, you must submit statistical information to the Swedish Tax Agency. You can find out more about government support, and when you have to provide statistical information, under the drop-down menus below. If you meet the requirements, you must provide the following statistical information:
- type of enterprise: small, medium or large
- region (the geographical region in which the largest share of electricity or fuel was consumed)
- area of activity (the first three digits of the SNI code for the operation in which the largest share of electricity or fuel was consumed)
Government support for your electricity and fuel consumption while carrying out primary agricultural production activities
If you run an agriculture or forestry business, you must also indicate whether or not you carry out primary agricultural production activities. If you carry out primary agricultural production activities, you must submit details of the percentage of your electricity or fuel consumption that is accounted for by these production activities.
What is primary agricultural production?
“Primary agricultural production” means the production of products of the soil and livestock products without any further intervention that changes the nature of such products.
Further information on the disclosure and reporting of data relating to government support is available in our legal guidance section.
Primary agricultural production (legal guidance, in Swedish) External link.
According to EU regulations, as a provider of government support, the Swedish Tax Agency must provide details of recipients of a certain amount of government support for public disclosure. These details are disclosed on the European Commission’s website.
Tax rates and exchange rate for amounts in EUR
The tax rate for electricity can be found on the Excise duty on electricity page.
The tax rate for fuel can be found on the Excise duty on fuel page.
The exchange rate for amounts in EUR to SEK is 11,5833 for 2024 and 10.8743 for 2023.
Tax rates are reduced if the electricity or fuel is used in certain operations
If the electricity or fuel is used in certain operations, there are opportunities to pay a lower tax rate. Below are current regulations applying to some of these operations.
Manufacturing process in industrial operations (industry)
If electricity or fuel is consumed in the manufacturing process within industrial operations, you may be entitled to a lower tax rate via deductions in your tax return on electricity or fuel use, or by applying for a refund of the tax in arrears. You can no longer be granted a deduction or refund for excise duty on fuel consumed after 2021 for heating or to power stationary engines.
What is considered to be a manufacturing process?
No tax deduction or refund for all the electricity and/or all the fuel that you consume in industrial operations is available. Tax deductions or refunds are applied to the electricity and/or fuel that is consumed in the manufacturing process only. You can no longer be granted a deduction or refund for excise duty on fuel consumed after 2021 for heating or to power stationary engines.
The manufacturing process includes:
- Assembly production
- Industrial finishing
- Dismantling
- Operations office
- Applied research
- Development operations
- Certain storage spaces such as raw materials warehouse and intermediate storage
- Manufacturing halls
- Operational labs
The manufacturing process does not include:
- Basic research
- Stocking of finished products
- Sales operations
- Other administrative operations e.g. a company HQ
- Personnel spaces such as changing room or lunch room
Deduction and refund amounts
Electricity
You may be entitled to a deduction or refund of the difference between the applicable excise duty rate and SEK 0.006/kWh (or SEK 0.005/kWh for electricity consumed prior to 1 January 2021). You may only receive a refund for the amount that exceeds SEK 8,000 per calendar year.
Fuel
You can no longer be granted a deduction or refund for excise duty on fuel consumed after 2021 for heating or to power stationary engines. If you consumed fuel (other than unmarked oil or petrol) during the second half of 2021, you may be entitled to a 35% deduction or refund for the excise duty for energy. If you consumed the fuel before 1 July 2021, you may be entitled to a 70% refund of the excise duty.
If you have consumed fuel in a plant that is part of the EU Emissions Trading System (EU ETS), you can also claim a deduction or refund of 100% on the excise duty on carbon dioxide. (You may only claim a refund if the amount is at least SEK 1,000 for a calendar quarter.)
The Swedish Environmental Protection Agency is the supervisory authority for emissions trading.
Voluntary tax liability for electricity
If you have consumed more than 10 gigawatt hours of electricity in certain areas of use, for example in the manufacturing process in industrial operations, you may apply to be approved as a voluntary taxpayer. As a voluntary taxpayer, you do not apply for a tax refund, instead you deduct the tax amount in the tax return that you receive on a continuous basis after you have been approved.
When do I make the deduction or apply for a refund?
If you need to submit a tax return on your electricity consumption, make the deduction in the tax return. If not, pay full tax and then apply for a refund on energy tax afterwards. The same applies to fuel - apply for a tax refund if you do not have to submit a tax return on fuel consumption. Such deduction or refund applications may only relate to your own consumption of electricity or fuel.
How do in apply for a refund?
If you are applying for a refund on electricity or fuel that you have consumed in your own manufacturing processes in industrial operations, find information on how to apply on the Tax refund on electricity and fuel page.
- If you consume electricity, choose refund type 793 (industrial electricity).
- If you consume fuel, choose refund type 772 (industrial operations fuel consumption up to and including 2021) or refund type 787 (industrial emission rights fuel).
- If you have produced heat or cooling that has been delivered to another company's manufacturing process in industrial operations, choose refund type 775 (heat delivery fuel and electricity). You can no longer be granted a deduction or refund for excise duty on fuel consumed after 2021 for heating or cooling supplied to industrial operations.
- If you have consumed unmarked fuel in certain motor vehicles in mining operations before 1 August 2019, choose refund type 779 (mining operations fuel),
State aid via deductions or refunds
When you receive a deduction or refund of tax on the electricity or fuel that you have consumed in the manufacturing process in industrial operations, you are receiving state aid. A prerequisite for receiving state aid is that the beneficiary meets the preconditions for state aid, among other things the company must not be in financial difficulties.
- State aid, Legal guidance External link. (in Swedish)
If you receive state aid in excess of EUR 50 000 for electricity in a calendar year, you must submit statistical information to the Swedish Tax Agency. The same applies if you receive state aid amounting to at least EUR 200 000 for fuel in one calendar year. The information you must provide in that case is:
- Type of company (small, medium or large).
- Region (the region in which you consumed the greatest part of the electricity or fuel)
- Operational area (the first three figures in the SNI Code for operations in which you consumed the greatest part of the electricity or fuel).
- Find out your operations classification, SCB External link.
- Submission of statistical data, Legal guidance External link.(in Swedish)
Legal guidance
Legal guidance provides more detailed information about the relevant field.
Agricultural and forestry operations
You may be entitled to a reduced rate of excise duty on electricity or fuel consumed in professional agricultural or forestry operations. If so, you can apply for a refund of the difference between the standard and reduced rates. Agricultural operations include grain cultivation and grain drying, greenhouse cultivation and cattle breeding, for example. Forestry operations include felling, extraction and ground preparation.
Further information is available in Swedish on our webpage “Återbetalning av skatt på el och bränsle” (“Refunds of excise duty on electricity and fuel”).
If you are required to file an excise tax return for fuel, you must not apply for a refund of excise duty on high-duty-rate oil consumed in the operation of commercial vehicles, ships and certain types of boats. You can claim a deduction in your excise duty return instead.
Deduction and refunds
The amounts outlined below currently apply to deductions and refunds for fuel and electricity consumed in professional agricultural or forestry operations. You are only entitled to a deduction or refund for the amount of excise duty you have paid on the fuel. If you have paid a lower rate of excise duty, the deduction or refund amount is reduced accordingly.
Fuel
You are entitled to a deduction or refund for excise duty on unmarked fuel consumed in the operation of commercial vehicles, ships or certain types of boats. You are entitled to a deduction or refund for marked diesel oil consumed in the operation of ships or certain types of boats.
Deductions and refunds: unmarked fuel
If you have consumed unmarked fuel in the operation of commercial vehicles, ships or boats and did not have permission from the Swedish Tax Agency to use marked fuel, you may be entitled to a reduced rate of excise duty or a refund.
Deduction and refund amounts: excise duty on unmarked fuel from 1 January 2025
Excise duty on energy | Excise duty on carbon dioxide |
|---|---|
SEK 1,470 per cubic metre | SEK 2,465 per cubic metre |
- Refund amounts that apply to unmarked diesel consumed in forestry operations
- Refund amounts that apply to unmarked diesel consumed in agricultural operations
- Refund amounts that apply to unmarked diesel consumed in greenhouse operations
Deductions and refunds: marked diesel oil
If you have consumed marked diesel oil in the operation of ships and boats with a fishing licence that is not limited to fishing in private waters, you may be entitled to a reduced rate of excise duty or a refund.
Deduction and refund amounts: excise duty on marked fuel from 1 January 2025
Excise duty on energy | Excise duty on carbon dioxide |
|---|---|
SEK 0 per cubic metre | SEK 2,465 per cubic metre |
- Refund amounts that apply to marked diesel consumed in forestry operations
- Refund amounts that apply to marked diesel consumed in agricultural operations
- Refund amounts that apply to marked diesel consumed in greenhouse operations
Electricity
You may be entitled to a refund of excise duty on electricity you consume, amounting to the difference between the current excise duty rate and SEK 0.006 per kilowatt-hour.
You can only receive a refund if the refund amount for a specific calendar quarter is at least SEK 500.
How do I apply for a refund?
Information about the refund application process is available in Swedish on our webpage “Återbetalning av skatt på el och bränsle” (“Refunds of excise duty on electricity and fuel”). Here, you can choose refund categories 777 (fuel) and 778 (electricity). If, on the other hand, you have produced heating or cooling that has been supplied to another business’s agricultural or forestry operations, you should choose refund category 775 (refund – excise duty on fuel and electricity used in heating supply).
- Deductions granted as government support
When you are granted a reduced rate of excise duty on electricity or fuel consumed in professional agricultural or forestry operations, this is a form of government support. To qualify for government support, you must fulfil all the necessary requirements. You must not be in financial difficulties, for example.
Government support for electricity and fuel consumed in the operation of commercial vehicles or certain types of vessels
If, during a calendar year, you receive at least EUR 10,000 in government support for electricity you have consumed, you must submit statistical information to the Swedish Tax Agency. This also applies if, during a calendar year, you receive at least EUR 10,000 in government support for fuel consumed in the operation of commercial vehicles or certain types of vessels.
If this applies to you, you must provide us with the following information:
- type of enterprise: small, medium or large.
- region – the geographical region in which you consumed the largest share of electricity or fuel.
- area of activity – the SNI code for the operation in which you consumed the largest share of electricity or fuel.
Government support for fuel oil consumed for heating or in stationary engines
If, during a calendar year, you receive at least EUR 10,000 in government support for fuel oil consumed for heating, you must submit statistical information to the Swedish Tax Agency.
If this applies to you, you must provide us with the following information:
- type of enterprise: small, medium or large.
- region – the geographical region in which you consumed the largest share of electricity or fuel.
- area of activity – the SNI code for the operation in which you consumed the largest share of electricity or fuel.
Government support for your electricity and fuel consumption while carrying out primary agricultural production activities
If you run an agriculture or forestry business, you must also indicate whether or not you carry out primary agricultural production activities. If you carry out primary agricultural production activities, you must submit details of the percentage of your electricity or fuel consumption that is accounted for by these production activities.
What is primary agricultural production?
“Primary agricultural production” means the production of products of the soil and livestock products without any further intervention that changes the nature of such products.
- Primary agricultural production (legal guidance in Swedish) External link.
- Find out how your business activities are classified: Statistics Sweden (in Swedish) External link.
- Disclosure and reporting of data relating to government support (legal guidance in Swedish) External link.
Relevant information on our other webpages
Legal guidance
Detailed information on this topic is available in our legal guidance section.
Aquaculture operations
You may be entitled to a reduced rate of excise duty on electricity or fuel consumed in professional aquaculture operations. If so, you can apply for a refund of the difference between the standard and reduced rates. Some examples of professional aquaculture operations are the cultivation of crayfish, fish, mussels, aquatic plants and frogs. You can no longer be granted a refund for excise duty on fuel consumed after 2021 for heating or to power stationary engines.
If you are required to file an excise tax return for fuel, you must not apply for a refund of excise duty on unmarked (high-excise-duty-rate) fuel consumed in the operation of commercial vehicles, ships or certain types of boats. You can claim a deduction in your excise duty return instead.
Deductions and refunds
Fuel
You are entitled to a deduction or refund for excise duty on unmarked fuel consumed in the operation of commercial vehicles, ships and certain types of boats. You are entitled to a deduction or refund for marked diesel oil consumed in the operation of ships or certain types of boats.
Deductions and refunds: unmarked fuel
If you have consumed unmarked fuel in the operation of commercial vehicles, ships or boats, and you did not have permission from the Swedish Tax Agency to use marked fuel, you may be entitled to a reduced rate of excise duty or a refund.
Deduction and refund amounts: excise duty on unmarked fuel from 1 July 2023
Excise duty on energy | Excise duty on carbon dioxide |
|---|---|
| SEK 1,582 per cubic metre | SEK 2,262 per cubic metre |
Refund amounts that apply to unmarked diesel consumed in aquaculture operations (in Swedish)
Deductions and refunds: marked diesel oil
If you have consumed marked diesel oil in the operation of ships and boats with a fishing licence that is not limited to fishing in private waters, you may be entitled to a reduced rate of excise duty or a refund.
Deduction and refund amounts: excise duty on marked fuel from 1 July 2023
Excise duty on energy | Excise duty on carbon dioxide |
|---|---|
SEK 0 per cubic metre | SEK 2,262 per cubic metre |
Refund amounts that apply to marked diesel consumed in aquaculture operations (in Swedish)
Electricity
You may be entitled to a refund of excise duty on electricity you consume, amounting to the difference between the current excise duty rate and SEK 0.006 per kilowatt-hour. You may be entitled to a refund of excise duty on electricity consumed in your operations before 1 January 2021, amounting to the difference between the current excise duty rate and SEK 0.005 per kilowatt-hour.
You can only receive a refund if the refund amount for a specific calendar quarter is at least SEK 500.
How do I apply for a refund?
Information in Swedish about the application process is available on our webpage “Återbetalning av skatt på el och bränsle” (“Refunds of excise duty on electricity and fuel”). Here, you can choose refund categories 785 (aquaculture fuel) and 778 (aquaculture electricity), and find out the refund amounts to which you are entitled. If, on the other hand, you have produced heating or cooling that has been supplied to another business’s aquaculture operations, you should choose refund category 775 (refund – excise duty on fuel and electricity used in heating supply).
Refunds of excise duty on electriciy and fuel (in Swedish)
Deductions granted as government support
If you are granted a reduced rate of excise duty on electricity or fuel that you have consumed in your professional aquaculture operations, this is a form of government support. To qualify for government support, you must fulfil all the necessary requirements. You must not be in financial difficulties, for example.
Government support (Legal guidance, in Swedish) External link.
If, during a calendar year, you receive more than EUR 10,000 in government support for electricity, you must submit statistical information to the Swedish Tax Agency. The same applies if, during a calendar year, you receive government support of at least EUR 10,000 EUR for fuel. If this applies to you, you must provide the following statistical information:
- type of enterprise (small, medium or large)
- region (the geographical region in which you consumed the largest share of electricity or fuel)
- area of activity (the SNI code for the operation in which you consumed the largest share of electricity or fuel)
Find out how your business activities are classified (Statistics Sweden, in Swedish) External link.
Legal guidance (in Swedish)
Detailed information on this topic is available in our legal guidance section.
Data centres
From 1 July 2023, you can no longer be granted a deduction or refund for excise duty on fuel consumed in a data centre. From 1 July 2023, you can no longer apply for voluntary liability for excise duty on electricity consumed in a data centre.
You may be entitled to a reduced rate of excise duty on electricity consumed before 1 July 2023 in equipment that you have at your disposal in a data centre. To be granted the reduced rate of excise duty, you can either claim a deduction in your excise duty return, or apply for a refund later.
The Swedish Tax Agency defines a data centre as a facility:
- where a businessperson who mainly (at least 75%) carries out information services, information processing, or leasing of server space and related services
- that has a total installed capacity of at least 0.1 megawatts
(You must not include cooling and fan systems in the calculation of installed capacity. Installed capacity means the rated power output of equipment. This means the maximum effect – also known as nameplate capacity – specified by the manufacturer.)
As an electricity consumer, you are not required to ensure an installed capacity of at least 0.1 megawatts in order to claim a deduction or to apply for an excise duty refund. The fact that your equipment is located in a data centre is sufficient for you to meet the eligibility requirements. When you claim a deduction or apply for an excise duty refund, you can include electricity consumption accounted for by the cooling and fan systems at your disposal in the data centre.
Deduction and refund amounts
You may be entitled to a deduction or refund for excise duty on electricity consumed in your operations before 1 July 2023, amounting to the difference between the current excise duty rate and SEK 0.006 per kilowatt-hour. If you apply for a refund, you are only entitled to the refund amount above SEK 8,000 per calendar year.
Voluntary liability for excise duty on electricity
You can apply to the Swedish Tax Agency for voluntary liability for excise duty if you have consumed more than 10 Gigawatt hours (Gwh) of electricity within certain areas of use, such as in a data centre. If you have voluntary liability for excise duty, you must not apply for a refund of excise duty. After we have approved your application, you can claim deductions in the excise duty returns we send you. From 1 July 2023, you can no longer apply for voluntary liability for excise duty on electricity consumed in a data centre.
When should I claim a deduction or apply for refund?
If you have to file an excise duty return for electricity, you can claim an excise duty deduction in your return. If you do not declare excise duty on energy for your electricity consumption, you must pay the excise duty at the full rate and then apply for a refund later. Your deduction claim or refund application must be for your own electricity consumption only.
How do I apply for a refund?
If you intend to apply for a refund of excise duty on electricity that you have consumed in a data centre, information in Swedish about the application process is available on our webpage “Återbetalning av skatt på el och bränsle” (“Refunds of excise duty on electricity and fuel”). Here, you can choose refund category 795 (Data centres – electricity). If, on the other hand, you have produced heating or cooling that has been supplied to another party for use in a data centre, you should choose refund category 775 (refund – excise duty, heating supply, fuel and electricity).
Refunds of excise duty on electricity and fuel (in Swedish)
Deductions granted as government support
When you are granted a reduced rate of excise duty on electricity that you have consumed in a data centre, this is a form of government support. To qualify for government support, you must fulfil all the necessary requirements. You must not be in financial difficulties, for example.
If, during a calendar year, you receive more than EUR 50,000 in government support for electricity, you must submit statistical information to the Swedish Tax Agency. If this applies to you, you must provide the following statistical information:
- type of enterprise (small, medium or large)
- region (the geographical region in which you consumed the largest share of electricity)
- area of activity (the first three digits of the SNI code for the operation in which you consumed the largest share of electricity)
Legal guidance (in Swedish)
Detailed information on this topic is available in our legal guidance section.
Shore power
You are entitled to a refund of the excise duty you have paid on electricity that you consumed in a ship while docked at a port. All of the following requirements must be fulfilled:
- The ship must be used for maritime transport.
- The ship must have a gross tonnage of at least 400.
- The electricity transferred must be at least 380 V.
You may be entitled to a refund of excise duty on electricity you consume, amounting to the difference between the current excise duty rate and SEK 0.006 per kilowatt-hour.
Further information is available in Swedish on our webpage about refunds of excise duty on electricity and fuel.
Refunds of excise duty on electricity and fuel – Shore power (in Swedish)
Refund application (electricity) – shore power (SKV 5368)
Legal guidance (in Swedish)
Detailed information on this topic is available in our legal guidance section.
Lower tax rates for production of heat
If electricity or fuel is consumed to produce heat you may be entitled to a lower tax rate. Below are the regulations applying to the various areas.
Delivery of heating or cooling to agricultural, aquaculture, industrial operations, etc.
You are entitled to a refund of excise duty on electricity that you have consumed to supply heating or cooling required for manufacturing processes in industrial, agricultural or aquaculture operations. In certain cases, you may also be eligible for a refund of excise duty on fuel consumed for heating or cooling that you have supplied. The type of operation to which you supplied the heating or cooling, and the point in time at which you consumed the fuel, will determine your eligibility for a refund of excise duty.
Legal guidance
Detailed information on this topic is available in our legal guidance section.
Production of electricity, heating and cooling (Legal guidance, in Swedish) External link.
Producing heat in a production plant covered by the EU Emissions Trading System
You may be entitled to a reduced rate of excise duty, or a refund of the total excise duty on carbon dioxide paid. This applies to fuel other than high-duty-rate oil consumed for heat production other than through a combined heat and power process (cogeneration) in a production plant covered by the EU Emissions Trading System. One of the requirements is that the refund amount is at least SEK 1,000 per calendar quarter. If you produce heat through a combined heat and power process (cogeneration), you can find out more about this by clicking “Combined heat and power generation (cogeneration)” below.
If you used the heat during a manufacturing process, you can find out about deductions and refunds here:
For further information about emissions trading, please visit the Swedish Environmental Protection Agency’s website.
Here you can find out about the rules that apply if you produce heat through a combined heat and power process:
When should I claim a deduction or apply for a refund?
If you have to file an excise duty return for fuel, you can claim a deduction in your return. If you do not file this kind of return, you should apply for a refund of excise duty on carbon dioxide later on instead.
- How do I apply for a refund?
Information in Swedish about the application process is available on our webpage about refunds of excise duty on electricity and fuel. Select refund category 788 (Heat production emissions trading (heating in a production plant covered by the EU Emissions Trading System) – fuel).
Deductions granted as government support
When you are granted a reduced rate of excise duty on fuel for heat production, this is a form of government support. To qualify for government support, you must fulfil all the necessary requirements. You must not be in financial difficulties, for example.
If you receive more than EUR 100,000 in government support during a calendar year, you must submit statistical information to the Swedish Tax Agency. If applicable, you must submit the following details:
- type of enterprise (small, medium or large)
- region (the geographical region in which you consumed the largest share of fuel)
- area of activity (the first three digits of the SNI code for the operation in which you consumed the largest share of fuel)
- Find out how your business activities are classified (Statistics Sweden) External link.
- Disclosure and reporting of data relating to government support (Legal guidance, in Swedish) External link.
Legal guidance
Detailed information on this topic is available in our legal guidance section.
Production of heat and electricity through a combined heat and power process (cogeneration)
If you consume fuel through a combined heat and power process (cogeneration) in a production plant covered by the EU Emissions Trading System, you may be entitled to claim a reduced rate of excise duty on the fuel in your excise duty return, or to apply for a refund later on. You may be entitled to a reduced rate of excise duty on carbon dioxide, or a full refund, on fuel other than high-duty-rate oil. A refund will only be paid if the refund amount is at least SEK 1,000 per calendar quarter.
If you want to find out more about emissions trading, visit the Swedish Environmental Protection Agency’s website.
The Swedish Environmental Protection Agency (in Swedish) External link.
You are considered to be engaged in combined heat and power production if:
- heat and excise-duty-liable electricity are produced simultaneously during the same process
- the heat is transferred to district heating water or similar
- the electrical efficiency level is at least 15%.
The electrical efficiency level of your production plant is calculated by comparing the amount of electricity produced in relation to the energy input from the fuel consumed. Your right to a deduction or refund is determined by the actual electrical efficiency level of the production plant – not the maximum capacity for which it is designed.
When you produce electricity that is subject to excise duty, you must register with us as an electricity producer. You will then receive excise duty returns on an ongoing basis so that you can report and pay excise duty on the electricity you have consumed to produce heat. You do not need to report and pay excise duty on the electricity you have consumed to generate electricity. Here you can find out about the rules that apply to electricity producers.
Notification – Excise duty on energy: Registering for excise duty liability (SKV 5342, in Swedish)
Do a breakdown of your fuel consumption before applying for an excise duty refund
You need to break down the amounts of fuel you have consumed for the production of:
- heat
- electricity subject to excise duty
- electricity exempt from excise duty.
You do a proportional breakdown of your fuel consumption by the amounts used to generate heat, electricity subject to excise duty, and electricity exempt from excise duty. If you have consumed various types of fuels, you must do a separate breakdown for each fuel type.
If you have also consumed the fuel to produce electricity without making use of the heat generated (condensing power production), you also need to do a fuel breakdown for that production type.
Breakdown method: heat and electricity production (Legal guidance, in Swedish) External link.
If you have consumed fuel to produce electricity that is subject to excise duty, you can claim a deduction for the full amount of excise duty on energy, carbon dioxide and sulphur (if applicable).
When should I claim a deduction or apply for refund?
If you have to file an excise duty return for fuel, you can claim a deduction in your return. If you don’t declare excise duty on fuel, you should apply for a refund of the excise duty on carbon dioxide you have paid instead.
How do I apply for a refund?
Information in Swedish about the application process is available on our webpage about refunds of excise duty on electricity and fuel. Select refund category 787 (“industri utsläppsrätter – bränsle”: “industry emissions allowances – fuel”).
Deductions granted as government support
When you are granted a refund or reduced rate of excise duty on fuel production, this is a form of government support. To qualify for government support, you must fulfil all the necessary requirements. You must not be in financial difficulties, for example.
Government support (Legal guidance, in Swedish) External link.
If you receive more than EUR 100,000 in government support during a calendar year, you must submit statistical information to the Swedish Tax Agency. If applicable, you must submit the following details:
- type of enterprise (small, medium or large)
- region (the geographical region in which you consumed the largest share of fuel)
- area of activity (the first three digits of the SNI code for the operation in which you consumed the largest share of fuel).
Find out how your business activities are classified (Statistics Sweden, in Swedish) External link.
Legal guidance (in Swedish)
Detailed information on this topic is available in our legal guidance section.
Biofuels consumed for heating
If you sell biogas or biopropane for heating to private individuals, you can claim a deduction for the full amount of excise duty on energy and carbon dioxide for the fuel. You claim the deduction in your excise duty return. Biogas and biopropane for heating are excise duty exempt for private individuals.
You cannot claim a deduction for biogas or biopropane sold to companies. You cannot either claim a deduction for biogas and biopropane that you have consumed yourself for heating.
If, before 1 January 2021, you consumed biogas or other biofuels for heating, or sold such fuels to private individuals for heating, you may be entitled to claim a deduction for the full amount of excise duty on energy and carbon dioxide tax for this fuel. Biofuels other than biogas include RME (rape seed oil methyl esters), FAME (fatty acid methyl ester) and animal and vegetable fats and oils. For such biofuels, you can only claim a deduction for excise duty on the part of the fuel produced from biomass. You can only claim a deduction if you hold a sustainability statement for the fuel, issued by the Swedish Energy Agency. You cannot claim a deduction for HVO (hydrated vegetable and animal fats and oils) consumed for heating.
If you represent a business that is not required to file excise duty returns for fuel, you may be entitled to claim a refund of excise duty on biofuel you have consumed for heating before 1 January 2021. To qualify for a refund, you must hold a sustainability statement for the fuel, issued by the Swedish Energy Agency. This requirement does not apply to biogas. A refund application must be submitted to the Swedish Tax Agency within three years of the end of the calendar quarter to which the application relates. A refund will only be paid out if the refund amount is at least SEK 1,000 per calendar quarter.
Sustainability statements and production plant permits for biofuels
You can only claim a deduction if you hold a sustainability statement and a production plant permit for the fuel, issued by the Swedish Energy Agency.
How do I apply for a refund?
Information in Swedish about the application process is available on the refund application webpage. When applying, choose refund category 789 – Vegetable oils and biogas consumed before 1 January 2021.
Deductions granted as government support
Excise duty deductions or refunds for biofuels are a form of government support.
If, during a calendar year, you receive government support through a tax refund of at least EUR 200,000, you must submit statistical information to the Swedish Tax Agency. You must provide the following information:
- type of enterprise (small, medium or large)
- region (the geographical region in which you consumed the largest share of fuel)
- area of activity (the first three digits of the SNI code for the operation in which you consumed the largest share of fuel)
- Find out how your business activities are classified (Statistics Sweden) External link.
- Disclosure and reporting of data relating to government support (legal guidance in Swedish) External link.
Legal guidance (in Swedish)
Detailed information on this topic is available in our legal guidance.
Tax-exemption for consumption of electricity and fuel
If you consume electricity or fuel for certain purposes, you may have the option of full tax-exemption. Read about the conditions that apply to the different areas.
Tax-exemption for consumption of fuel
Consumption in certain boats and ships (vessels) for uses other than private purposes
If fuel is consumed in certain boats and ships for other than private purposes, you are entitled to receive a deduction for all energy tax, carbon dioxide tax and any sulphur tax in your fuel tax return. Tax deductions are also granted if you deliver fuel to someone who is an approved tax-exempt consumer for fuel, and who in turn consumes fuel in boats or ships. In addition, you are entitled to receive a tax deduction if the fuel you deliver is refuelled directly into the tank of a boat or a ship; then the entity who receives the fuel does not have to be approved as a tax-exempt consumer in order to receive the fuel tax-free.
In order for a vessel to be classified as a ship in the Tax on Energy Act (LSE), the hull must be at least 12 meters long and 4 meters wide. All other vessels are boats. The definition of ships and boats in the LSE does not comply with the definition of ships and boats in the Maritime Act.
If you do not submit a tax return for tax on fuel, pay full tax and then apply for a tax refund in arrears. If you are a tax-exempt consumer or receive fuel directly into the tank of a boat or a ship, do not apply for a refund because you buy the fuel tax-free. In some cases, you may need to apply for a refund even if you submit a fuel tax return, see further down under the heading Consumption by a boat without a fishing license or Consent to use low-tax marked oil.
Tax deductions or refunds when a ship is used for other than private purposes. Other than private purposes is defined as:
- transport of passengers for a fee
- transport of goods for a fee
- provision of other services for remuneration
- professional fishing
- use by voluntary defence organisations
- sea rescue, fire monitoring and similar operations carried out by non-profit organisations, including training and education
Use by public authorities, or use on behalf of a public authority - examples of such authorities are the armed forces, universities and colleges, municipalities and regions, county administrative boards, the Swedish Maritime Administration, the Swedish Customs and the Coast Guard.
Tax-exemption will not be granted if the payment for transport is only symbolic or intended to cover costs only.
Rental of vessels is not considered in itself to be a use for any purpose other than for private purposes. The crucial aspect for tax-exemption is that the person who rents the vessel uses it for one/some of the purposes in the list above.
There is no entitlement tax deduction or refund of the tax if the vessel is used:
- to transport people and goods within the company’s own operations
- to transport people who do not pay for the transport
- company entertainment
- internal training
- private pleasure trips
- restaurant boat located by quay
- hostel located by quay.
Deduction and refund amounts
Tax deductions or refunds of all energy tax, carbon dioxide tax and any sulphur tax will be granted. In order to receive a refund, it is required that the refund amounts to at least SEK 1 000 per calendar quarter.
Special regulations for agriculture etc.
There are special regulations if you consume diesel in ships and certain boats in professional agricultural operations, forestry operations or aquaculture operations.
Forbidden to place chemically-marked oil products in tanks of boats
There must be no chemically-marked oil in the tanks of boats that have been refuelled in Sweden. This type of fuel, on the other hand, may be in the tank on boats that have been refuelled in countries where it is legal, and which then continue onto Sweden. The ban does not apply to fishing boats with a fishing license that is not limited to fishing in individually-owned waters.
The Swedish Tax Agency may grant an exemption from this ban. Make an application on the form Consent to use chemically-marked oil in boats (SKV 5345). You are required to pay tax if you consume marked (low-taxed) oil for private purposes in a boat with consent. The Swedish Tax Agency may revoke its consent if the boat is not used exclusively for other than private purposes.
You may be fined SEK 10 000 in penalties if you have chemically-marked fuel in your tank without being entitled to do so.
- Application for consent to use chemically-marked oil in boats (SKV 5345)
- Special charges, Legal guidance External link.
Consumption of fuel in vessels used for other than private purposes
Read what applies depending on whether you file a fuel tax return, if you are a tax-exempt consumer or if you are to apply for a tax refund in arrears.
Consumption in vessels for other than private purposes
- Submitting fuel tax returns
Deductions of energy tax, carbon dioxide tax and any sulphur tax may be obtained when you have consumed fuel other than petrol or unmarked (highly-taxed) oil. Tax deductions may also be obtained if you have delivered such fuel to someone who is approved as a tax-exempt consumer. The same applies if you have delivered fuel to someone who has received it directly into the tank of a ship.
- For tax-exempt consumers
If you are approved as a tax-exempt consumer, you may receive fuel other than petrol and unmarked (high-taxed) oil without paying tax. The entity who delivers fuel to you makes a deduction for energy tax, carbon dioxide tax and any sulphur tax in their fuel tax return.
- For those applying for refunds
Refunds of energy tax and carbon dioxide tax for petrol may be applied for, also refunds of energy tax, carbon dioxide tax and any sulphur tax for fuel other than unmarked (high-taxed) oil if you do not have to submit a fuel tax return. Tax-exempt consumers cannot receive a refund for fuel that they have bought without paying tax.
If you are applying for a refund, find information on how to apply on the Refunds of electricity and fuel tax page, select refund type 771 (Boats and ships - fuel).
Consumption by boats with fishing licenses that is not limited to fishing in individually-owned waters
- Submitting fuel tax returns
Tax deductions of energy tax, carbon dioxide tax and any sulphur tax when you have consumed fuel other than petrol or unmarked (high-taxed) oil may be obtained, also tax deductions if you have delivered such fuel to someone who is approved as a tax-exempt consumer. The same applies if you have delivered fuel to someone who has received it directly into the tank of a boat.
- Tax-exempt consumers
If you are approved as a tax-exempt consumer, you may receive fuel other than petrol and unmarked (high-taxed) oil without paying tax. The entity who delivers fuel to you makes a deduction for energy tax, carbon dioxide tax and any sulphur tax in their fuel tax return.
- Applying for refunds
Refunds of energy tax and carbon dioxide tax for petrol may be applied for, also refunds of energy tax, carbon dioxide tax and any sulphur tax for fuel other than unmarked (high-taxed) oil if you do not have to submit a fuel tax return. Tax-exempt consumers cannot receive a refund for fuel that has been bought without paying tax.
If you are applying for a refund, find information on how to apply on the Refunds of electricity and fuel tax page, select refund type 771 (Boats and ships - fuel).
- Refund of tax on electricity and fuel (in Swedish)
- Definition of individually-owned waters, Swedish Agency for Marine and Water Management External link.
Consumption in boat with consent to use low-taxed marked oil
- Submitting fuel tax returns
Energy tax, carbon dioxide tax and any sulphur tax deductions may be obtained when you have consumed fuel other than petrol or unmarked (highly-taxed) oil, also tax deductions are available if you have delivered such fuel to someone who is approved as a tax-exempt consumer. The same applies if you have delivered fuel to someone who has received it directly into the tank of a boat.
- Tax-exempt consumers
If you are approved as a tax-exempt consumer, you may receive fuel other than petrol and unmarked (highly-taxed) oil without paying tax. The entity who delivers fuel to you makes a deduction for energy tax, carbon dioxide tax and any sulphur tax in their fuel tax return.
- Applying for a refund
It is possible to obtain an energy tax, carbon dioxide tax and/or sulphur tax refund for fuel other than unmarked (highly-taxed) oil if you do not have to file a fuel tax return. Tax-exempt consumers cannot receive a refund for fuel that has been bought without paying tax. It is also possible to obtain a refund of energy and carbon dioxide tax on petrol.
If you are applying for a refund, find information on how to apply on the Refunds of tax on electricity and fuel page, select refund type 771 (Boat and ship - fuel).
Consumption for purposes other than private use in boats without a fishing license or without permission to use marked (low-taxed) oil.
- If you submit a fuel tax return
There is no deduction for fuel tax on the fuel you have sold or consumed. However, you may apply for a refund of the fuel tax on other than marked (low-taxed) oil that you have consumed yourself.
- If you apply for a refund
You may obtain an energy and carbon dioxide tax refund for fuel other than marked (low-taxed) oil that you have consumed yourself.
If you are applying for a refund, find information on how to apply on the Refunds of tax on electricity and fuel page, select refund type 771 (Boat and ship - fuel).
Consumption of electricity in vessels
You do not have to pay tax on electricity that you have produced and consumed on board a ship or boat. If you buy electricity that you consume on ships that are in port, you may be entitled to apply for a tax refund of the electricity that is transferred to the ship. Read more about this under Landström.
Legal guidance
Legal guidance provides more detailed information about the relevant field.
Aircraft and aircraft engines in test beds or similar devices
Aircraft
If you consume Jet A1 in aircraft for other than private purposes, you are entitled to a tax deduction for all energy, carbon dioxide and sulphur tax in your fuel tax return. Some examples of such aircraft are airplanes, helicopters and hot air balloons. It is also possible to obtain a tax deduction if you deliver Jet A1 to someone who is approved as a tax-exempt consumer, and who in turn consumes fuel in aircraft. In addition, you are entitled to deduct tax if the JetA1 is refuelled directly into the tank of an aircraft; then the entity who receives fuel does not need to be approved as a tax-exempt consumer in order to receive fuel without paying tax.
If you do not submit a fuel tax return, pay full tax and then apply for a refund of the tax in arrears when you have consumed the Jet A1. If you are a tax-exempt consumer or receive fuel directly into the aircraft tank, you may not apply for a refund because the fuel was bought without paying tax. If you submit a tax return on fuel, you may apply for a tax refund if you have consumed Avgas 100LL, LPG and certain other fuels as you cannot make a tax deduction for them in your fuel tax return.
You may make a tax deduction or apply for a tax refund when the aircraft is used for other than private purposes which are defined as:
- transport of passengers for a fee
- transport of goods for a fee
- provision of other services for remuneration
- use by voluntary defence organisations
- sea rescue, fire monitoring and similar operations carried out by non-profit organisations, including training and education
- Use by or use on behalf of public authorities - some examples of such authorities are the armed forces, universities and colleges, municipalities and regions, county administrative boards, the Swedish Maritime Administration, the Swedish Customs and the Coast Guard.
No tax-exemption will be granted if financial compensation for transport is only symbolic or intended to cover costs only.
Rental of aircraft is not considered to be a use for any purpose other than for private purposes. The decisive factor for tax-exemption is that the entity renting the aircraft uses it for one or more of the purposes in the list above.
You are not entitled to a tax deduction or apply for a tax refund if the aircraft is used:
- to transport people and goods within company operations
- to transport people who do not pay financial compensation for the transport
- company entertaining
- internal training
- private pleasure trips.
Deduction and refund amounts
Tax deduction or tax refund is granted for all energy, carbon dioxide and any sulphur tax. In order for you to receive a refund, it is required that the refund amount is at least SEK 1 000 per calendar quarter.
Consumption of fuel in aircraft for uses other than private purposes
Read what applies here, depending on whether you are to file a fuel tax return, if you are a tax-exempt consumer or if you are to apply for a tax refund in arrears.
If you file a fuel tax return
A deduction for energy tax, carbon dioxide tax and any sulphur tax may be made if you have consumed Jet A1 yourself. You may also obtain a tax deduction if you have delivered Jet A1 to someone who is approved as a tax-exempt consumer. The same applies if you have delivered the Jet A1 to someone who has received it directly into the tank of an aircraft.
If you are a tax-exempt consumer
If you are approved as a tax-exempt consumer, you may receive Jet A1 without paying tax. The entity who delivers Jet A1 to you makes a deduction for the tax in their fuel tax return.
How to apply for a refund
A refund of energy tax, carbon dioxide tax and sulphur tax on Jet A1, jet fuel, LPG and some other fuels may be obtained when the fuel has been consumed in an aircraft for uses other than private purposes. Approved tax-exempt consumers cannot receive tax refunds on Jet A1 because it has been bought without paying tax.
If you are applying for a refund, find information on how to apply on the Refunds of tax on electricity and fuel page, select refund type 729 (Aircraft - fuel).
Aircrafts engines in test beds or similar devices
If you consume Jet A1 or aviation fuel when aircraft engines are tested in a test bed or similar device, you are entitled to receive a deduction for all energy tax, carbon dioxide tax and sulphur tax in your fuel tax return. It is also possible to obtain a tax deduction if you deliver Jet A1 or jet fuel to someone who is approved as a tax-exempt consumer, and who in turn consumes fuel in aircraft engines that are tested in a test bed or similar device.
If you do not submit a tax return on fuel, pay full tax and then apply for a tax refund in arrears when you have consumed Jet A1 or Avgas 100LL. This does not apply to tax-exempt consumers as they buy fuel without paying tax.
Deductions or refunds of all energy tax, carbon dioxide tax and any sulphur tax are available. In order to receive a refund, it is required that the refund amount is at least SEK 1 000 per calendar quarter.
Read what applies depending on whether you file a fuel tax return, you are a tax-exempt consumer or you apply for a tax refund in arrears.
If you submit a fuel tax return
Deductions for energy tax, carbon dioxide tax and sulphur tax when you have consumed Jet A1 or Avgas100LL are permitted. It is also possible to obtain a tax deduction if you have delivered such fuel to someone who is approved as a tax-exempt consumer.
Tax-exempt consumers
If you are approved as a tax-exempt consumer, you will be able to buy Jet A1 or Avgas100LL without paying tax.
The entity who delivers such fuel to you makes a tax deduction in their fuel tax return.
Applying for refunds
Refunds of energy tax, carbon dioxide tax and any sulphur tax on Jet A1 or Avgas100LL consumed in aircraft engines that are tested in a test bed or similar device are available. Approved tax-exempt consumers cannot obtain tax refunds for Jet A1 or Avgas100LL because they were bought without paying tax.
If you are applying for a refund, find information on how to apply on the Refunds of tax on electricity and fuel page, select refund type 729 (Aircraft - fuel).
Legal guidance
Legal guidance provides more detailed information about the relevant field.
Trains or other means of rail transport
If you consume electricity or fuel for the operation of trains or other means of rail transport, you are entitled to a tax deduction for all energy tax, carbon dioxide tax and any sulphur tax. Make the deduction in your electricity or fuel tax return. If you do not submit a tax return, apply for a tax refund in arrears. Other means of rail transport include, for example, trams and underground trains. The tax exemption mainly applies to railway companies but also to, for example, industries with internal tracks and ports with RMG cranes.
Tax deductions or refunds for electricity used for the operation of auxiliary devices in connection with the rails, as well as electricity consumption for operations or heating in immediate connection with such electricity consumption - for example the operation of signals, switching heating and safety devices along the line - are also possible.
Tax deductions are also available if you have sold fuel to an approved tax-exempt consumer who has used the fuel for the operation of trains or other means of rail transport.
Deduction and refund amounts
Tax deductions or refunds for all energy tax, carbon dioxide tax and any sulphur tax are available. If you apply for a tax refund for electricity, you are only entitled to the amount that exceeds SEK 2 000 per calendar year. In order for you to receive a refund of fuel tax, it is required that the refund amount amounts to at least SEK 1 000 per calendar quarter.
Voluntary tax liability for electricity
If you have consumed more than 10 gigawatt hours of electricity in certain areas of use, for example for the operation of trains, apply to be approved as a voluntary taxpayer. Voluntary taxpayers do not apply for refunds but make tax deductions in the tax return that they receive on a continuous basis after having been approved.
When do I make the deduction or apply for a refund?
If you submit an electricity tax return, make a deduction in your tax return. If you do not submit a tax return for energy tax on electricity, pay full tax and then apply for a refund of energy tax in arrears. The same applies to fuel - apply for a tax refund if you do not have to submit a fuel tax return. Such deduction or refund applications may only relate to your own consumption of electricity or fuel.
You are not entitled to deductions or to apply for tax refunds
- When you consume electricity for railway yard lighting
- On petrol or highly-taxed oil.
How to apply for a refund
If you are applying for a refund, find information on how to apply on the Refunds of tax on electricity and fuel page. Choose the refund type 791 (Trains and other means of rail transport - fuel) or 799 (Various industrial processes, trains etc. - electricity).
Legal guidance
Legal guidance provides more detailed information about the relevant field.
Fuel consumption in recovery or lye boilers
If you use fuel in recovery or lye boilers, you are entitled to claim a deduction or refund of all excise duty on sulphur. You claim the deduction for excise duty on sulphur in your excise duty return for sulphur in fuel. If you do not file this type of return, you must pay excise duty at the full rate and then apply for a refund later.
A recovery boiler is a special type of boiler used in the forestry industry. It is mainly used for the combustion of residues from sulphate pulp production, in order to recover chemicals and energy. The corresponding boilers used in the sulphite pulping industry are usually called lye boilers.
You can claim a deduction for excise duty on sulphur for fuel that you have sold to an approved duty-exempt user that has used the fuel in recovery or lye boilers.
Deductions and refunds
You can claim a deduction or refund for the full amount of excise duty on sulphur.
A refund will only be paid if the refund amount is at least SEK 1,000 per calendar quarter.
When should I claim a deduction or apply for a refund?
If you have to file a return for excise duty on sulphur for fuel, you can claim a deduction in your excise duty return. If you do not file this type of return, you must pay the excise duty at the full rate and then apply for a refund later.
How do I apply for a refund?
Information in Swedish about the refund application process is available on our webpage about refunds of excise duty on electricity and fuel. Select refund category 790 (“Various industrial processes, fuel”).
Legal guidance
Detailed information on this topic is available in our legal guidance.
Consumption of fuel for purposes other than engine operation or heating – or for dual use
If you consume fuel for purposes other than engine operation or heating, you are entitled to claim a deduction for the full amount of excise duty on energy, carbon dioxide and sulphur (if applicable). The same applies to dual use of fuel. This means consumption of fuel for heating, and for purposes other than engine operation or heating, during the same process. You can claim a deduction in your excise duty return for this fuel. If you do not declare the fuel in an excise duty return, you must pay the excise duty at the full rate and then apply for a refund later. A refund will only be paid if the refund amount is at least SEK 1,000 per calendar quarter.
Fuel consumed for purposes other than engine operation or heating, or for dual use, includes the following:
- chemically unmodified fuel included in a product at the time of manufacturing, without combustion of the fuel taking place (for example, oils used as solvents, dust binders, anti-foaming agents or similar that constitute ingredients in paint manufacturing)
- fuel used for insulation or cooling in electrical transformers
- fuel used as a reducing agent in electrothermal processes
- fuel consumed during a chemical reaction in industrial chemical processing applications
- fuel combusted in other applications without using the thermal energy produced
- fuel consumed during fire drills for research or educational purposes in connection with fire prevention (the excise duty exemption does not apply to smoke diving, which is also known as interior structural firefighting)
You can also claim an excise duty deduction if you have sold fuel to an approved duty-exempt user that has used the fuel for purposes other than engine operation or heating.
When should I claim a deduction or apply for a refund?
If you have to file an excise duty return for fuel, you can claim a deduction in your return. If you don’t declare excise duty on fuel, you can apply instead for a refund of the excise duty you have paid.
How do I apply for a refund?
Information in Swedish about the refund application process is available on our webpage about refunds of excise duty on electricity and fuel. Select refund category 790 (“Various industrial processes, fuel”).
Legal guidance
Detailed information on this topic is available in our legal guidance.
Consumption of fuel for production of electricity
If you consume fuel to produce taxable electricity, you are entitled to a deduction or refund of all energy tax, carbon dioxide tax and any sulphur tax. Make the tax deduction in your fuel tax return. If you do not submit a fuel tax return, apply for a tax refund in arrears instead.
If you consume fuel to produce non-taxable electricity, you may not deduct nor apply for a tax refund on fuel.
There are special regulations if you consume unmarked (high-taxed oil). For such fuel, you may only receive a tax deduction or refund if fuel consumption has taken place in a gas turbine plant, with a total installed generator power of at least five megawatts. A prerequisite is that you do not, at the same time, utilise the heating that is generated by the process.
How to apply for a refund
If you are applying for a refund, find information on how to apply on the Refunds of tax on electricity and fuel page, choose refund type 786 (Production of electricity - fuel).
Producers of taxable electricity must register as producers.
Legal guidance
Legal guidance provides more detailed information about the relevant field.
Biofuels for engine operation
Motor fuels produced from biomass are usually exempt from excise duty. When filing an excise duty return, you can claim a deduction for excise duty on energy and carbon dioxide for biofuels that you have consumed or sold as motor fuel. This means that customers who purchase this biofuel from you are not required to pay excise duty on the percentage of the fuel produced from biomass.
The term “motor fuel” refers to fuel consumed for the operation of motor vehicles, and also fuel consumed for the operation of gas turbines and similar stationary engines.
The size of the deduction varies according to the type of fuel. You can only claim a deduction for the part of the fuel produced from biomass. Biofuels that make up petrol or diesel must consist of at least 98% biomass by volume to qualify for a deduction.
Sustainability statements and production plant permits for biofuels
You can only claim a deduction if you hold a sustainability statement and a production plant permit for the fuel, issued by the Swedish Energy Agency.
- Sustainability statements (the Swedish Energy Agency, in Swedish) External link.
- Production plant permits (the Swedish Energy Agency, in Swedish) External link.
Here you can find out about the rules that apply to the most common biofuels
- Ethanol in low-level blends with petrol
You cannot claim a deduction for ethanol mixed at a low concentration level with petrol. - Ethanol in E85
You can claim a deduction for the total excise duty on energy and carbon dioxide for ethanol in E85 that is produced from biomass. This applies to the part of the fuel blend produced from biomass. You must hold a sustainability statement and a production plant permit for the fuel.
- Ethanol in low-level blends with petrol
You cannot claim a deduction for ETBE (ethyl tertiary-butyl ether) mixed at a low concentration level with petrol.
- Ethanol in ED95
You can claim a deduction for the total excise duty on energy and carbon dioxide for ethanol in ED95. This applies to the part of the fuel blend produced from biomass. You must hold a sustainability statement and a production plant permit for the fuel.
- Low RME or FAME blends with diesel
You cannot claim a deduction for RME (rapeseed oil methyl esters) or FAME (fatty acid methyl esters) mixed at a low concentration level with petrol.
- High RME or FAME blends with diesel
You can claim a deduction for the total excise duty on energy and carbon dioxide for RME (rapeseed oil methyl esters) and other FAME (fatty acid methyl esters) produced from biomass and sold or used as pure biodiesel, or mixed at a high concentration level with diesel. This applies to the part of the fuel blend produced from biomass. You must hold a sustainability statement and a production plant permit for the fuel.
- Low HVO and biopetrol blends with diesel or petrol
You cannot claim a deduction for HVO (hydrogenated vegetable and animal oils and fats) produced from biomass and mixed at a low concentration level with diesel or petrol.
- High HVO and biopetrol blends with diesel or petrol
You can claim a deduction for the total excise duty on energy and carbon dioxide for HVO (hydrogenated vegetable and animal oils and fats) and other biofuels in diesel or petrol. This applies both to pure biofuel and to high biofuel blends with motor fuel, for the part of the fuel blend produced from biomass. You must hold a sustainability statement and a production plant permit for the fuel.
- Biogas and biopropane
You cannot claim a deduction for excise duty on energy and carbon dioxide for biogas or biopropane.
- Bio-DME
You can claim a deduction for the total excise duty on energy and carbon dioxide for Bio-DME (biomass-derived dimethyl ether) that you have consumed or sold as motor fuel. This applies to the part of the fuel blend produced from biomass. You must hold a sustainability statement and a production plant permit for the fuel.
Deductions granted as government support
Excise duty deductions on biofuels are a form of government support. In your excise duty return, you must state which company is the recipient of the support (beneficiary). The beneficiary is the company that has produced the finished motor fuel in Sweden, or that has imported the fuel to Sweden from another country within or outside the EU. An example of a finished motor fuel is the ethanol-based fuel E85. A company that produces or imports ethanol that is used at a later stage in the production of E85 cannot therefore be named as the beneficiary.
Beneficiaries must fulfil the requirements for government support. One such requirement is that the company must not be in financial difficulties.
Legal guidance (in Swedish)
Detailed information on this topic is available in our legal guidance.
Tax exemption for consumption of electricity or fuel
Metallurgical processes
If electricity or fuel is consumed in metallurgical processes, you are entitled to a complete tax deduction in your tax return for electricity or fuel. If you do not submit such a tax return, pay full tax and then apply for a tax refund in arrears. For example, deductions or refunds apply if you manufacture pig iron in a blast furnace or melt iron, steel or other metals in which energy is supplied so that chemical or physical changes in the material can take place.
Electricity
In order to make a deduction or obtain a tax refund, the constituent material, via heating in furnaces, must be changed chemically or its internal physical structure must be changed. Only electricity that is consumed by furnaces/kilns can be deducted or a tax refund granted for. There is no tax deduction or refund for electricity used for other purposes such as mechanical work, lighting and the like in connection with the process. There is also no tax deduction or refund for electricity that has been used for drying only.
In addition to the process between sinter manufacturing and ingots, blanks or castings, metallurgical processes also include the continued processing of ingots, blanks or castings in heating furnaces and heating treatment furnaces. The process thus also includes shaping and treatment.
Fuel
In order to make a deduction or obtain a tax refund, the constituent material, via heating in furnaces, must be changed chemically or its internal physical structure must be changed or retained in ladles or similar vessels. There is no tax deduction or refund for fuel that has been used for drying only.
In addition to the process between sinter manufacturing and ingots, blanks or castings, metallurgical processes also include the continued processing of ingots, substances and castings in heating furnaces and heating treatment furnaces. Consequently, the heating of ladles, ladle ovens, casting boxes, lead pots and similar vessels are also included, as well as heating of vessels used in melt electrolysis.
There is also a tax deduction available if you have sold fuel to an approved, tax-exempt consumers who consumed the fuel in metallurgical processes.
- Tax-exempt consumer
- Consumption of fuel in metallurgical processes, Legal guidance (in Swedish) External link.
Deduction and refund amounts
A tax deduction or refund for all energy tax, carbon dioxide tax and any sulphur tax are available. If you apply for a tax refund for electricity, you are only entitled to the amount that exceeds SEK 2 000 per calendar year. In order for you to receive a refund of fuel tax, it is required that the refund amount amounts to at least SEK 1 000 per calendar quarter.
Voluntary tax liability for electricity
If you have consumed more than 10 gigawatt hours of electricity in certain areas of use, for example in metallurgical processes, you may apply to be approved as a voluntary taxpayer. As a voluntary taxpayer, you do not apply for a tax refund, instead you can deduct the tax amount in your tax return for energy tax on electricity.
When do I make the deduction or apply for a refund?
If you submit a declaration for the fuel, you can deduct the tax in the declaration. If you do not declare tax on fuel, you pay full tax and then apply for a refund of the tax afterwards. The same applies to fuel - apply for a refund if you do not have to submit a fuel tax return.
How to apply for a refund
If you wish to apply for a tax refund, find information on how to apply on the Refunds of tax on electricity and fuel page.
- If you have consumed electricity, choose refund type 799 (diverse industrial processes, trains etc. electricity).
- If you have consumed fuel, choose refund type 790 (diverse industrial processes, fuel).
Mineralogical processes
If you consume electricity or fuel in the production of mineral substances other than metals (mineralogical processes), you are entitled to a tax deduction or refund on all energy tax, carbon dioxide tax and any sulphur tax. Make deductions in your tax return for electricity or fuel. If you do not submit a tax return, pay full tax and then apply for a tax refund in arrears.
In order for you to receive a tax deduction or refund, the constituent material, via heating in furnaces, must be changed chemically or its internal physical structure must be changed. Deductions or refunds are available for the manufacture of, for example, cement, lime, glass, mineral wool, bricks, expanded clay, concrete products or ceramics.
There is no tax deduction or refund for electricity or fuel used for other purposes, such as mechanical work, lighting and the like in connection with these processes. Also, there is no tax deduction or refund for electricity or fuel that has been used for drying only.
There is a tax deduction for fuel if you have sold fuel to an approved, tax-exempt consumer who consumes fuel in mineralogical processes.
Deduction and refund amounts
Tax deductions or refunds of all energy tax, carbon dioxide tax and any sulphur tax are available.
If you apply for a tax refund on electricity, you are only entitled to the amount that exceeds SEK 2 000 per calendar year. In order for you to receive a tax refund on fuel, it is required that the refund amount is at least SEK 1 000 per calendar quarter.
Voluntary tax liability for electricity
If you have consumed more than 10 gigawatt hours of electricity in certain areas of use, for example in the production of other mineral substances, you may apply to be approved as a voluntary taxpayer. Voluntary taxpayers do not apply for tax refunds, instead they deduct the tax amount in their tax return for electricity.
When do I make the deduction or apply for a refund?
If you submit a tax return for electricity, make a deduction for the energy tax in your tax return. If you do not submit a tax return on electricity, pay full tax and then apply for a tax refund in arrears. The same applies to fuel - apply for a tax refund if you do not submit a fuel tax return.
How to apply for a refund
If you are applying for a refund, find information on how to apply on the Refunds of tax on electricity and fuel page.
- If you have consumed electricity, choose refund type 799 (diverse industrial processes, trains etc. electricity).
- If you have consumed fuel, choose refund type 790 (diverse industrial processes, fuel).
Legal guidance
Legal guidance provides more detailed information about the relevant field.
Production of energy and other products for which a tax obligation for the manufacturer has arisen
If you consume electricity or fuel for the production of an energy product such as petrol, diesel fuel oil, LPG, natural gas or biogas, you are entitled to a deduction for all energy tax, carbon dioxide tax and any sulphur tax. The same applies if you have produced other fuel products for which a tax obligation has arisen, for example DME (dimethyl ether) for engine operation. Make a tax deduction in your tax return for electricity or fuel. If you do not submit a tax return on electricity or fuel, pay full tax and then apply for a tax refund in arrears. Electricity and heating that you produce are not regarded as energy products.
- What is the definition of energy products? Legal guidance (in Swedish) External link.
- Tax exempt consumer
If you produce fuel, contact the Swedish Tax Agency to obtain a tax return. In order for you to be able to handle fuel without having to report the tax directly, you may apply to be approved as a warehouse keeper or stockist.
- Stockist
- Warehouse keeper
- Application form: Application to become warehouse keeper – Tax on energy (SKV 5075) External link.
- Application form: Application to become stockist – Tax on energy (SKV 5377) External link.
Deduction and refund amounts
Tax deductions or refunds of all energy tax, carbon dioxide tax and any sulphur tax are available.
If you apply for a tax refund on electricity, you are entitled to the amount that exceeds SEK 2 000 per calendar year only. In order for you to receive a tax refund on fuel, it is required that the refund amount is at least SEK 1 000 per calendar quarter.
Voluntary tax liability for electricity
If you have consumed more than 10 gigawatt hours of electricity in certain areas of use, for example in the production of energy products, you may apply to be approved as a voluntary taxpayer. As a voluntary taxpayer, you do not apply for a tax refund, instead you can deduct the tax amount in your tax return for electricity.
When do I make the deduction or apply for a refund?
If you submit a tax return for electricity, make a deduction for the energy tax in your tax return. If you do not submit a tax return on electricity, pay full tax and then apply for a tax refund in arrears. The same applies to fuel - apply for a tax refund if you do not submit a fuel tax return.
How to apply for a refund
If you are applying for a refund, find information on how to apply on the Refunds of tax on electricity and fuel page.
- If you have consumed electricity, choose refund type 799 (diverse industrial processer, trains etc. electricity).
- If you have consumed fuel, choose refund type 790 (diverse industrial processes, fuel).
Legal guidance
Legal guidance provides more detailed information about the relevant field.
Production of an energy product – biogas
If electricity or fuel is consumed for the production of biogas, you are entitled to a deduction or refund for all energy tax, carbon dioxide tax and any sulphur tax. Make a deduction for the tax in your tax return for electricity or fuel. If you do not submit a tax return, pay full tax and then apply for a refund of the tax in arrears. One prerequisite for you to be entitled to a tax deduction or refund is that you use the biogas to produce, for example, district heating or vehicle gas.
If you produce and utilise gaseous biogas, contact the Swedish Tax Agency to obtain a tax return. In order to be able to handle the biogas without having to report tax directly, you may apply to be approved as a stockist.
If you produce and utilise gaseous biogas, contact the Swedish Tax Agency to obtain a tax return. In order to be able to handle the biogas without having to report tax directly, you may apply to be approved as a warehouse keeper.
Tax deductions or refunds are granted, for example, if:
- The electricity has been consumed in connection with the necessary pre-treatment of sludge before digestion, for example sludge thickening before the digestion chamber at a sewage treatment plant.
- The fuel has been consumed for heating of digesters.
- The electricity has been consumed in connection with the purification of biogas.
Tax deductions or refunds are not granted, for example, if:
- The electricity has been consumed for other sludge management at a sewage treatment plant (see point one above).
- The pressurisation of biogas at a filling station so that the gas functions as vehicle gas.
Deduction and refund amounts
Tax deductions or refunds of all energy tax, carbon dioxide tax and any sulphur tax are available. If you apply for a tax refund on electricity, you are entitled to the amount that exceeds SEK 2 000 per calendar year only. In order for you to receive a tax refund on fuel, it is required that the refund amount is at least SEK 1 000 per calendar quarter.
Voluntary tax liability for electricity
If you have consumed more than 10 gigawatt hours of electricity in certain areas of use, for example the production of biogas, you may apply to be approved as a voluntary taxpayer. As a voluntary taxpayer, you do not apply for a tax refund, instead you can deduct the tax amount in your tax return for energy tax on electricity.
When do I make the deduction or apply for a refund?
If you submit a tax return for electricity, make a deduction for the energy tax in your tax return. If you do not submit a tax return on electricity, pay full tax and then apply for a tax refund in arrears. The same applies to fuel - apply for a tax refund if you do not submit a fuel tax return.
How to apply for a refund
If you are applying for a refund, find information on how to apply on the Refunds of tax on electricity and fuel page.
- If you have consumed electricity, choose refund type 799 (diverse industrial processer, trains etc. electricity).
- If you have consumed fuel, choose refund type 790 (diverse industrial processes, fuel).
Legal guidance
Legal guidance provides more detailed information about the relevant field.
Tax exemption for consumption of electricity
Electricity for chemical reduction or electrolytic processes
If you consume electricity primarily for chemical reduction or electrolytic processes, you are entitled to tax deductions in your electricity tax return. If you do not submit a tax return on electricity, pay full tax and then apply for a tax refund in arrears. If you apply for a refund, you are entitled to the amount that exceeds SEK 2 000 per calendar year only. An example of when electricity is used for chemical reduction is in the production of calcium carbide. Some examples where electrolytic processes occur include in the production of crude aluminium, chlor-alkali, chlorate, copper and hydrogen.
Voluntary tax liability for electricity
If you have consumed more than 10 gigawatt hours of electricity in certain areas of use, for example for chemical reduction, you may apply to be approved as a voluntary taxpayer. As a voluntary taxpayer, you do not apply for a tax refund, instead you can deduct the tax amount in your tax return for energy tax on electricity.
When do I make the deduction or apply for a refund?
If you submit a tax return for electricity, make a deduction for the energy tax in your tax return. If you do not submit a tax return on electricity, pay full tax and then apply for a tax refund in arrears. The same applies to fuel - apply for a tax refund if you do not submit a fuel tax return.
How to apply for a refund
If you are applying for a refund, find information on how to apply on the Refunds of tax on electricity and fuel page, choose refund type 799 (various industrial processes, trains etc.).
Legal guidance
Legal guidance provides more detailed information about the relevant field.
Certain tax exemption is available for reduced sulphur emissions
If you have reduced sulphur emissions in your operations, you may have the opportunity to receive a certain level of tax exemption. Read about what applies here.
Sulphur purification
You are entitled to receive a deduction for, or apply for compensation for, sulphur tax if you introduce measures that reduce your operational sulphur emissions from combustion of, for example, coal, peat or oil. The limitation of sulphur emissions may occur via some form of purification measure or via binding in a product or ash. The deduction is made on your tax return for sulphur tax on fuel.
Deduction and compensation amounts
Tax deduction or compensation of SEK 30 per kilo decrease of sulphur emissions.
When do I make the deduction or apply for compensation?
If you submit a tax return for sulphur tax on fuel, make a deduction in your tax return. If you do not submit a tax return for sulphur tax on fuel, pay full tax and then apply for compensation for the sulphur tax in arrears.
Compensation
If you are applying for compensation for limiting your operational sulphur emissions, find information on how to apply on the Refunds of tax on electricity and fuel page, select refund type 792 (Sulphur purification - fuel).
Legal guidance
Legal guidance provides more detailed information about the relevant field.
Tax refunds are available if you have consumed chemically-marked fuel that has been imported into Sweden
Tax refunds are available if you have consumed chemically-marked fuel that has been imported into Sweden. Read about the rules that apply here.
Consumption of chemically-marked fuel imported into Sweden
If you consume fuel that has been chemically marked before it has been imported into Sweden, you may be entitled to a tax refund. This applies if you have paid tax that corresponds to unmarked (high-taxed) fuel and if you have consumed the fuel for heating or for the operation of stationary engines.
The refund amounts to the difference between the applicable tax rate for unmarked (high-taxed) and marked (low-taxed) fuel.
Find information on how to apply for a refund on the Refund of tax on electricity and fuel page.
Legal guidance
Legal guidance provides more detailed information about the relevant field.
Applicants from abroad
Read about what applies to applicants from abroad on the Refund of tax on electricity and fuel page under the heading Foreign applicants.
Contact us
If you have any questions concerning energy taxes, please feel free to contact us.
Do you know that you can received government agency communications digitally?
Forms covering excise duties
All the forms used within the excise duty field are found here.
Legal guidance
Legal guidance provides more detailed information about energy tax, carbon dioxide tax and sulphur tax.
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