Excise duty on fuel
Excise duty on energy and carbon dioxide must be paid on most fuels used for engine operation or heating. Excise duty on sulphur must also be paid on fuels with a certain sulphur content. Excise duty is normally paid to the Swedish Tax agency by approved business operators.
Information
This webpage is due to be updated. Please visit the corresponding Swedish-language page for the latest information.
Use our e-services
Exemption from excise duty can be granted for certain uses of fuel. This process can vary, depending on who is to be granted an exemption.
Information about excise duty exemptions is available here:
Fuels are defined in accordance with their designated CN (Combined Nomenclature) numbers. It is crucial that your find out the specific CN number of your fuel to determine the amount of tax you are liable for.
The CN numbers in the table below are based on 2002 tariff numbers. The CN numbers are updated continuously, so if you do not find your CN number in the table, you need to find out its previous corresponding number. You can do this by following the link above. Scroll down to the summary of references in LSE, which corresponds to amended references in the Commission’s implementation decision.
Fuels with a fixed tax rate
Those who submit tax returns are designated one or several of these fuel types as enumerated in the table below, and are subject to taxation in accordance with the tax rate given, regardless of what the fuel is used for.
You may be also be entitled to a tax deduction in some cases. You can find information about reduced tax or complete tax exemption through deductions on the page, Energy tax.
Fuel type | Energy tax | Carbon tax | Total tax |
|---|---|---|---|
Petrol that meets the requirements of environmental class 1 – Automotive fuel | SEK 2.57 per litre | SEK 3.14 per litre | SEK 5.71 per litre |
Alkylbenzene sulfonate | SEK 1.42 per litre | SEK 3.14 per litre | SEK 4.56 per litre |
Petrol that meets the requirements of environmental class 2 | SEK 2.61 per litre | SEK 3.14 per litre | SEK 5.75 per litre |
Fule type | Energy tax | Carbon tax | Total tax |
|---|---|---|---|
Other petrol that referred to under items 1 or 7 | SEK 3.61 per litre | SEK 3.14 per litre | SEK 6.75 per litre |
Fuel type | Energy tax | Carbon tax | Total tax |
|---|---|---|---|
Heating oil, diesel fuel oil, kerosene etc. that have been marked and dyed, or which provide less than 85 volume per cent of distillate at 350ºC. | SEK 305 per m³ | SEK 3,887 per m³ | SEK 4,192 per m³ |
Heating oil, diesel fuel oil, kerosene etc. without marking and dyeing, and which provide at least 85 volume per cent of distillate at 350ºC. | SEK 1,470 per m³ | SEK 2,723 per m³ | SEK 4,193 per m³ |
Environmental class 2 | SEK 1,868 per m³ | SEK 2,723 per m³ | SEK 4,591 per m³ |
Environmental class 3 or no designated environmental class | SEK 2,074 per m³ | SEK 2,723 per m³ | SEK 4,797 per m³ |
Fuel type | Energy tax | Carbon tax | Total tax |
|---|---|---|---|
LPG etc. used for the operation of motor vehicles, marine vessels or aircraft. | SEK 0 per 1,000 kg | SEK 4,363 per 1,000 kg | SEK 4,363 per 1,000 kg |
LPG etc. used for other purposes. | SEK 1,407 per 1,000 kg | SEK 4,363 per 1,000 kg | SEK 5,770 per 1,000 kg |
Fuel type | Energy tax | Carbon tax | Total tax |
|---|---|---|---|
Natural gas used for operation of motor vehicles, marine vessels or aircraft. | SEK 0 per 1,000 m³ | SEK 3,104 per 1,000 m³ | SEK 3,104 per 1,000 m³ |
Natural gas used for other purposes. | SEK 1,209 per 1,000 m³ | SEK 3,104 per 1,000 m³ | SEK 4,313 per 1,000 m³ |
Fuel type | Energy tax | Carbon tax | Total tax |
|---|---|---|---|
Coal | SEK 833 per 1,000 kg | SEK 3,608 per 1,000 kg | SEK 4,441 per 1,000 kg |
Fule type | Energy tax | Carbon tax | Total tax |
|---|---|---|---|
Aviation fuel with a maximum lead content of 0.005 grams per litre | SEK 2.61 per litre | SEK 3.14 per litre | SEK 5.75 per litre |
Fuel tax | Energy tax | Total tax |
|---|---|---|
Crude tall oil | SEK 4,192 per m³ | SEK 4,192 per m³ |
The sulphur tax for fixed and gaseous fuels is SEK 30 per kg. of sulphur in the fuel. For liquid fuel, the sulphur tax is SEK 27 per m³ for each tenth of a per cent of fuel weight.
You are to round the sulphur content – measured as a percentage of sulphur weight in the liquid fuel – upward to the nearest tenth of a percentage point by weight. However, if the sulphur content exceeds 0.05 per cent by weight but not 0.2 per cent by weight, you are to round the figure to the nearest 0.2 per cent by weight.
You do not need to pay any sulphur tax for liquid or gaseous fuels if the sulphur content does not exceed 0.05 per cent by weight.
Fuels are defined in accordance with their designated CN (Combined Nomenclature) numbers. It is crucial that your find out the specific CN number of your fuel to determine the amount of tax you are liable for.
The CN numbers in the table below are based on 2002 tariff numbers. The CN numbers are updated continuously, so if you do not find your CN number in the table, you need to find out its previous corresponding number. You can do this by following the link above. Scroll down to the summary of references in LSE, which corresponds to amended references in the Commission’s implementation decision.
Fuels with a fixed tax rate
Those who submit tax returns are designated one or several of these fuel types as enumerated in the table below, and are subject to taxation in accordance with the tax rate given, regardless of what the fuel is used for.
You may be also be entitled to a tax deduction in some cases. You can find information about reduced tax or complete tax exemption through deductions on the page, Energy tax.
Fuel type | Energy tax | Carbon tax | Total tax |
|---|---|---|---|
Petrol that meets the requirements of environmental class 1 – Automotive fuel | SEK 3.44 per litre | SEK 2.87 per litre | SEK 6.31 per litre |
Alkylbenzene sulfonate | SEK 1.14 per litre | SEK 2.87 per litre | SEK 4.01 per litre |
Petrol that meets the requirements of environmental class 2 | SEK 3.48 per litre | SEK 2.87 per litre | SEK 6.35 per litre |
Fule type | Energy tax | Carbon tax | Total tax |
|---|---|---|---|
Other petrol that referred to under items 1 or 7 | SEK 4.48 per litre | SEK 2.87 per litre | SEK 7.35 per litre |
Fuel type | Energy tax | Carbon tax | Total tax |
|---|---|---|---|
Heating oil, diesel fuel oil, kerosene etc. that have been marked and dyed, or which provide less than 85 volume per cent of distillate at 350ºC. | SEK 279 per m³ | SEK 3,793 per m³ | SEK 4,072 per m³ |
Heating oil, diesel fuel oil, kerosene etc. without marking and dyeing, and which provide at least 85 volume per cent of distillate at 350ºC. | SEK 1,582 per m³ | SEK 2,491 per m³ | SEK 4,073 per m³ |
Environmental class 2 | SEK 1,940 per m³ | SEK 2,491 per m³ | SEK 4,431 per m³ |
Environmental class 3 or no designated environmental class | SEK 2,125 per m³ | SEK 2,491 per m³ | SEK 4,616 per m³ |
Fuel type | Energy tax | Carbon tax | Total tax |
|---|---|---|---|
LPG etc. used for the operation of motor vehicles, marine vessels or aircraft. | SEK 0 per 1,000 kg | SEK 3,991 per 1,000 kg | SEK 3,991 per 1,000 kg |
LPG etc. used for other purposes. | SEK 1,287 per 1,000 kg | SEK 3,991 per 1,000 kg | SEK 5,278 per 1,000 kg |
Fuel type | Energy tax | Carbon tax | Total tax |
|---|---|---|---|
Natural gas used for operation of motor vehicles, marine vessels or aircraft. | SEK 0 per 1,000 m³ | SEK 2,840 per 1,000 m³ | SEK 2,840 per 1,000 m³ |
Natural gas used for other purposes. | SEK 1,106 per 1,000 m³ | SEK 2,840 per 1,000 m³ | SEK 3,946 per 1,000 m³ |
Fuel type | Energy tax | Carbon tax | Total tax |
|---|---|---|---|
Coal | SEK 762 per 1,000 kg | SEK 3,301 per 1,000 kg | SEK 4,063 per 1,000 kg |
Fule type | Energy tax | Carbon tax | Total tax |
|---|---|---|---|
Aviation fuel with a maximum lead content of 0.005 grams per litre | SEK 3.48 per litre | SEK 2.87 per litre | SEK 6.35 per litre |
Fuel tax | Energy tax | Total tax |
|---|---|---|
Crude tall oil | SEK 4,072 per m³ | SEK 4,072 per m³ |
The sulphur tax for fixed and gaseous fuels is SEK 30 per kg. of sulphur in the fuel. For liquid fuel, the sulphur tax is SEK 27 per m³ for each tenth of a per cent of fuel weight.
You are to round the sulphur content – measured as a percentage of sulphur weight in the liquid fuel – upward to the nearest tenth of a percentage point by weight. However, if the sulphur content exceeds 0.05 per cent by weight but not 0.2 per cent by weight, you are to round the figure to the nearest 0.2 per cent by weight.
You do not need to pay any sulphur tax for liquid or gaseous fuels if the sulphur content does not exceed 0.05 per cent by weight.
Excise duty rates for previous years
Excise duty rates for recent years are outlined in Swedish here:
Fuels to which no specific excise duty rate applies
You may need to pay excise duty on fuel to which no excise duty rate has been applied if you sell, use or intend to use it as:
- heating fuel
- motor fuel
- motor fuel additives
- a substance which increases the volume of motor fuel
In this case, you must pay excise duty on the fuel in question at the rate that applies to an equivalent fuel to which an excise duty rate has been applied.
The taxation of heating fuel can be affected by the presence of hydrocarbons derived from substances other than peat.
- Taxation of hydrogen gas used as fuel in motor vehicles, ships or aircraft; Legal guidance (in Swedish)
External link. - Equivalent fuel, Legal guide (in Swedish) External link.
- Taxable fuels, Legal guide (in Swedish) External link.
Excise duty-exempt products
You do not have to pay excise duty on energy and carbon dioxide in connection with the following products:
- wood fuels such as firewood, wood chips and charcoal
- blast furnace gases
- coke oven gases
- gas produced as a result of chemical reduction
- gas produced during electrolytic processes
- fuel in small packages containing a maximum of 1 litre
- fuel which, under special circumstances, has been damaged and rendered
Further information about declaring and paying excise duty on fuel is available here:
- Tax return and tax payment – tax on electricity and fuel (in Swedish)
- Payment to tax account (in Swedish)
- Excise duty form, Legal guide (in Swedish) External link.
Approved business operators
Some business operators handle fuels that are excise duty exempt – or partially exempt – in certain situations. Some of these business operators handle fuel under a suspension arrangement.
Warehouse keeper
A warehouse keeper is a party approved by the Swedish Tax Agency and thereby entitled to arrange a suspension of duties for certain fuels. If you are approved as a warehouse keeper, you may defer payment of energy tax, carbon tax and any sulphur tax from the manufacture, processing or storage of inventory fuel in specially approved locations. The same applies of you should move the inventory fuel within the EU to specially approved locations or to other special locations applied for in advance. Petrol, diesel fuel oil and liquefied petroleum gas are examples of inventory fuel.
To be authorised as a warehouse keeper, it is required that you:
- conduct or intend to conduct professional operations and have a minimum
- storage capacity of 500 m3, or manufacture and process fuel or store jet fuel at an airfield
- utilise a space in Sweden such as a tank or cistern that could qualify as a tax warehouse for fuel
- are suitable with respect to your financial and general circumstances.
How to apply to become an authorised warehouse keeper
Fill in and submit the form, Warehouse keeper application – energy tax (SKV5377). Use the address on the form.
2. Fill in and submit the form, Tax warehouse – alcohol, tobacco and energy duties - application (SKV5384). Use the address on the form.
3. We will contact you if you need to supplement your application, such as with information about your company’s financial position.
In the event you are approved as warehouse keeper, you will automatically be approved as a registered consignor.
Tax warehouse
A tax warehouse is a space approved by the Swedish Tax Agency. To be encompassed by a duty-suspension arrangement, you are the warehouse keeper are responsible to ensure that your manufacture, processing and storage of taxable fuels takes places in such a tax warehouse. You must have a minimum of one authorised tax warehouse to qualify as a warehouse keeper.
As an approved warehouse keeper, you can apply to have your tax warehouse approved for the marked and dyeing of certain petroleum products. You can apply for approval using the form, Application – Marking/Dyeing (SKV 5086).
- Application – Marking/Dyeing (SKV 5086)
- Procedure for the marking and dyeing of petroleum products, Legal guide External link.
Stock accounting
As a warehouse keeper, you must maintain, for each tax warehouse, a separate stock account, in which you continuously record all movements of goods pertaining to taxable fuel products. The stock accounts shall comprise information about
- the dates and specific fuels that enter or leave the tax warehouse
- own withdrawals of fuel
- fuel that has been stolen, destroyed or consumed in the tax warehouse
- where the fuel was moved to or from
- the specific fuels that were moved between your own tax warehouses, and the specific tax warehouses the fuels were moved between.
As a warehouse keeper, you are responsible for regularly taking stock of fuel inventories.
Register direct delivery locations
As a warehouse keeper, you may receive untaxed fuels that are relocated in accordance with duty-suspension arrangements at a direct-delivery location in Sweden, such as a depot. You are entitled to do this if you wish to receive fuel at a location other than one of your tax warehouses. You can register this direct-delivery location with the Swedish Tax Agency in good time prior to the receipt of the fuel. You can register this direct-delivery location using the form, Direct delivery location – Alcohol, tobacco, energy duties (SKV5369).
When you, as a warehouse keeper receive fuel at the direct-delivery location, you assume the responsibility for energy tax, carbon tax and any sulphur tax. You are to report and pay for taxes in the same month that your receive the fuel. Consequently, untaxed fuel may not be stored at a direct-delivery location. On the other hand, if you, as a warehouse keeper, move the fuel to a tax warehouse within two days, they are once again encompassed by tax deferment. In such a case, you would not be required to report and pay energy tax, carbon tax and any sulphur tax when you receive the fuel.
You would be entitled to defer payment of taxes
Tax is deferred as long as the fuel remains within the duty-suspension arrangement. This applies to the fuels for which you are approved provided that you:
- store the fuel in an approved tax warehouse, such as a cistern or oil tank
- move the fuel from an approved tax warehouse to other approved tax warehouses within the EU
- move the fuel from an approved tax warehouse to a registered consignee in another EU country
- move the fuel from an approved tax warehouse to a temporarily registered consignee in another EU country
- move the fuel from an approved tax warehouse to a location from which the fuel leaves the EU (export)
- move the fuel from an approved tax warehouse to a direct-delivery location.
You are to file a tax return for the reporting period in which the fuel deviates from the duty-suspension arrangement, i.e. when the fuel is handled in a manner other than what is described above. The amount for which you are liable must be paid to the tax account on the final date of submission of the tax return to the Swedish Tax Agency.
When relocating the fuel within the EU
When you, as an approved warehouse keeper, relocate fuel encompassed by tax deferment from Sweden to another EU country, the move must be covered by an electronic administrative document (e-AD). You can prepare such a document in your role as the consignor in the Excise Movement and Control System (EMCS). If the fuel is consigned by someone other than a registered consignor, such moves within Sweden are not covered the EMCS and requirement for an e-AD.
Excise duty number and SEED register
In conjunction with your authorisation as a warehouse keeper, you are assigned an excise-duty number by the Swedish Tax Agency.
A warehouse keeper who is to consign fuel needs to know the recipient’s excise-duty number to allow verification that the fuel may remain subject to tax deferment during the move. Information is also needed to issue an e-AD in the EMCS.
The excise-duty number is used for identification in the SEED registry, which comprises all of the EU’s approved parties. The purpose of the register is to provide the company and government agencies with information about authorisation etc. requisite to the relocation of inventory fuel under a duty-suspension arrangement. The SEED registry also provides a data feed to the EMCS. This enables you, as a consignor, to find out whether the consignee’s excise-duty number is valid.
Collateral for storage
To qualify for handling fuel under tax deferment, you must pledge collateral to cover the tax for which you may be liable. In the event that you fail to pay your tax in time, the Swedish Tax Agency may seize your collateral as payment. If you are storing inventory fuel, you must, as a rule, pledge a storage collateral of a minimum of 10 per cent of the tax on the stored fuel.
If your fuel storage should decrease, you can also reduce your storage collateral by pledging a collateral anew. The new collateral may not fall below an amount corresponding to 75 per cent of the highest amount calculated in accordance with the general rule, during the most recent three calendar months.
Example - how to calculate reduced collateral for storage
You have previously pledged a storage collateral amount of SEK 500,000. Now that your fuel stores have decreased, you wish to lower the storage collateral. On 1 December, fuel tax totalled SEK 1,000,000. Pursuant the general rule, the collateral should total SEK 100,000.
In the three preceding calendar months (September – November) the fuel tax was, at its highest, SEK 3,000,000. In accordance with the complementary rule, you are thus to calculate the minimum amount of collateral that may be pledged as follows:
- 10 per cent of SEK 3,000,000 = SEK 300,000.
- 75 per cent of SEK 300 000 = SEK 225,000 in storage collateral pledged to the Swedish Tax Agency on 1 December.
The Swedish Tax Agency may grant an downward adjustment of the collateral amount or require no amount at all, if there are grounds to do so in consideration of your financial or other special circumstances. If you request such adjustment, you should clearly state your grounds for this. You can apply for adjustment by filling in and submitting the form below: Request for adjustment of collateral – Energy tax (SKV 5427). Use the address on the form.
Pledging collateral for fuel relocation
If you are moving fuel encompassed by tax deferment, you must pledge a fuel-relocation collateral to an amount that corresponds to the fuel tax in its entirety. The Swedish Tax Agency may claim the fuel-relocation collateral of you should become liable for tax in connection with the relocation and fail to pay the tax on time. The fuel-relocation collateral is valid in all EU countries. This means that the Swedish Tax Agency may claim the collateral if you should become liable for tax in another EU country for fuel under tax deferment that you have relocated beyond Sweden. Your fuel-relocation collateral must be registered with the Swedish Tax Agency before the relocation may commence.
How do I calculate the fuel-relocation collateral?
To calculate the amount of fuel-relocation collateral required, you must calculate the average tax of the fuel that you are relocating, for each calendar day that it is under tax deferment. Include only the calendar days that you are relocating the inventory fuel during the year.
You are also to include what is termed administrative inventory relocations between tax warehouses. This pertains to relocations where the fuel is not physically relocated between different tax warehouses, but solely through specific stock-accounting actions.
Here are two examples of how to calculate the amount of fuel-relocation collateral
Example 1
Relocation | Number of days of the relocation | Tax amount per relocation | Tax amount x number of days |
|---|---|---|---|
1 | 2 | SEK 21,580 | SEK 43,160 |
2 | 1 | SEK 83,000 | SEK 83,000 |
3 | 3 | SEK 20,056 | SEK 60,168 |
4 | 1 | SEK 56,000 | SEK 56,000 |
5 | 4 | SEK 95,268 | SEK 381,072 |
Total | 11 | SEK 623,400 |
The amount of fuel-relocation collateral is calculated as follows. SEK 623,400/11 calendar days = SEK 56,673.
Example 2
During a fortnight, you relocate fuel that is covered by tax deferment on 20 different occasions. Every weekday, you commence with two relocations. On weekends, the ongoing relocations continue, but you do not start and new relocation processes. Each relocation has a taxable value of either SEK 50,000, SEK 100,000 or SEK 150,000 and takes 1–3 calendar days. There are no ongoing relocations on the final Sunday of this two-week period. There are thus 13 days with ongoing relocation during the fortnight.
Så här beräknar du flyttningssäkerhetens belopp: 623 400 kronor/11 dygn = 56 673 kronor.
Image text: Relocation, Mon, Tue, Wed, Thu, Fri, Sat, Sun etc.
At the bottom of the table, which illustrates this example, shows that the total taxable amount for each calendar day of ongoing inventory relocations. These amounts total SEK 3,700,000. The average taxable amount per calendar day of inventory relocation is thus calculated as: SEK 3,700,000/13 days = SEK 284,615.
The Swedish Tax Agency may decide to waive your requirement to pledge fuel-relocation collateral your deliveries that occur on Swedish territory by marine vessel or through pipelines (adjustment). If you request such adjustment, you should clearly state your grounds for this. You can apply for adjustment by filling in and submitting the form below: Request for adjustment of collateral – Energy tax (SKV 5427). Use the address on the form.
Different ways of pledging collateral
You may choose whether you prefer to pledge collateral by means of a pledge account or demand guarantee (collateral provided through an agreement with your bank). Here are some examples of collateral.
- Warehouse keeper – pledge of locked account as collateral for inventory relocating
- Warehouse keeper – demand guarantee for inventory relocation
- Warehouse keeper – pledge of locked account as collateral for storage
- Warehouse keeper – demand guarantee for storage
Revocation of warehouse keeper authorisation
Your authorisation may be revoked on the following grounds:
- In the event that you, in whole or in part, discontinue with operations that pertain to inventory fuel, you are to personally request a revocation of your authorisation. You can do this by filling in and sending the form, Deregistration – excise duty (SKV 5335), to the Swedish Tax Agency using the address provided on the form. Your request must be signed by an authorised signatory.
- The Swedish Tax Agency may revoke authorisation if, for example, tax returns, tax payments, financial accounting or stock accounting are mismanaged, or in the event of economic crime or your failure to continuously report changes to your operations. These may refer to, for example, changes of the company’s signatories, auditor or board of directors. Or if you have pledged insufficient collateral.
If your authorisation should be revoked, you are not to receive, consign or store fuel encompassed by a duty-suspension arrangement. This further entails the revocation of your tax warehouse authorisation and your authorisation as a registered consignor. You are to report for taxation, all existing untaxed inventory fuel that is in storage at the time when your authorisation is revoked.
Various excise duty returns for warehouse keepers
As a warehouse keeper, you may be required to submit three different excise duty returns, depending on the types of fuel that you are authorised to handle:
- Excise duty return form 712: Use this form to report excise duty on energy and carbon dioxide for fuels such as diesel fuel oil, liquefied petroleum gas, jet fuel, heavy fuel oil and vegetable and animal oils.
- Excise duty return form 714: Use this form to report excise duty on energy and carbon dioxide, primarily for petrol, alkylate petrol and E85.
- Excise duty return form 718: Use this form to report excise duty on sulphur, primarily for heavy fuel oil.
As an authorised warehouse keeper, you are liable to pay excise duty on energy, carbon dioxide and sulphur for:
- fuel that is withdrawn from your excise warehouse without being transferred under a duty suspension arrangement. As long as the fuel remains in your excise warehouse, you are not liable to pay excise duty on it. You are only required to report excise duty on fuel that is moved from the excise warehouse, or when you or someone else has used the fuel in your excise warehouse, such as for industrial operations or for maintaining cistern temperatures.
- fuel that you receive at a preregistered direct-delivery location – if the fuel is not transferred directly to an excise warehouse in Sweden.
- fuel that you receive at a location adjacent to your excise warehouse – if it is not immediately transferred to the excise warehouse that the consignor has registered in an electronic administrative document (eAD). One example is when you receive fuel at a loading wharf. This requires your prior acceptance of the fuel by signing for its receipt in the Excise Movement and Control System (EMCS).
- stock losses due to theft or wastage (as a warehouse keeper, you cannot be granted an exemption from excise duty on fuel that has left your excise warehouse due to criminal acts).
- fuel in your inventory in the event that your excise warehouse authorisation is revoked.
In certain circumstances, you are entitled to claim deductions in your excise duty return. Click the link below for information about the scope of these deductions and the operations covered.
If you have supplied fuel for United States armed forces in Sweden, you can claim deductions for it if you have documentation showing that the fuel is designated for use by or for the armed force in question. Your invoice must also state that you have delivered the fuel on a duty-free basis. You can also claim deductions for excise duty on fuel that you have consumed in order to supply other goods and services to armed forces.
Registered consignor
A registered consignor is a party authorised by the Swedish Tax Agency to consign certain fuels from an import location encompassed by a duty-suspension arrangement. If you are approved as a registered consignor, you may defer the payment of energy tax, carbon tax and any sulphur tax when consigning inventory fuel from an import location. Petrol, diesel fuel oil and liquefied petroleum gas are examples of inventory fuel.
Approval as a registered consignor is requisite to, among other factors, your suitability with respect to your financial and general circumstances.
How to apply to become a registered consignor
1. Fill in and submit the form, Application – Registered consignor – Energy tax (SKV5334). Use the address on the form.
2. We will contact you if you need to supplement your application, such as with information about your company’s financial position.
You would be entitled to defer payment of taxes
As a registered consignor, you are liable for fuel taxes until such a time that they arrive at a specific destination. The tax is then deferred and transferred to the recipient when you relocate the fuel from an import location such as
- a registered consignee in another EU country
- a temporarily registered consignee in another EU country
- a preregistered direct-delivery location in Sweden or another EU country
- an export location i.e. a location where the goods leave the EU
- a tax warehouse in Sweden or another EU country
If the fuel is to be exported immediately following its import, the registered consignor is liable for the fuel tax until such time that the fuel physically leaves EU territory.
When relocating the fuel within the EU
When a registered consignor relocates fuel that is subject to tax deferment from an import location, the relocation must be included by an electronic administrative document (e-AD). You can prepare such a document in your role as the consignor in the Excise Movement and Control System (EMCS).
Excise duty number and SEED register
In conjunction with your authorisation as a registered consignor, you are assigned an excise-duty number by the Swedish Tax Agency. A registered consignor who is to consign fuel needs to know the recipient’s excise-duty number to allow verification that the fuel may remain subject to tax deferment during the move. Information is also needed to issue an e-AD in the EMCS.
The excise-duty number is used for identification in the SEED registry, which comprises all of the EU’s approved parties. The purpose of the register is to provide the company and government agencies with information about authorisation etc. requisite to the relocation of inventory fuel under a duty-suspension arrangement. The SEED registry also provides a data feed to the EMCS. This enables you, as a consignor, to find out whether the consignee’s excise-duty number is valid.
Pledging collateral for fuel relocation
If you are moving fuel encompassed by tax deferment, you must pledge a fuel-relocation collateral to an amount that corresponds to the fuel tax in its entirety. The Swedish Tax Agency may claim the fuel-relocation collateral of you should become liable for tax in connection with the relocation and fail to pay the tax on time. The fuel-relocation collateral is valid in all EU countries. This means that the Swedish Tax Agency may claim the collateral if you should become liable for tax in another EU country for fuel under tax deferment that you relocated beyond Sweden. Your fuel-relocation collateral must be registered with the Swedish Tax Agency before the relocation may commence.
How do I calculate the fuel-relocation collateral?
To calculate the amount of collateral required for fuel-relocation, you must calculate the average tax of the fuel that you are relocating, for each calendar day that it is under tax deferment. Include only the calendar days that you are relocating the fuel during the year.
You are also to include what is termed administrative inventory relocations between an import location and a tax warehouse. This pertains to relocations where the products are not physically moved – they are only moved between the import location and a tax warehouse within the same storage space, through specific stock-accounting actions.
Here are two examples of how to calculate the amount of fuel-relocation collateral
Example 1
Relocation | Number of days of the relocation | Tax amount per relocation | Tax amount x number of days |
|---|---|---|---|
1 | 2 | SEK 21,580 | SEK 43,160 |
2 | 1 | SEK 83,000 | SEK 83,000 |
3 | 3 | SEK 20,056 | SEK 60,168 |
4 | 1 | SEK 56,000 | SEK 56,000 |
5 | 4 | SEK 95,268 | SEK 381,072 |
Total | 11 | SEK 623,400 |
The amount of fuel-relocation collateral is calculated as follows. SEK 623,400/11 calendar days = SEK 56,673.
Example 2
During a fortnight, you relocate fuel that is covered by tax deferment on 20 different occasions. Every weekday, you commence with two relocations. On weekends, the ongoing relocations continue, but you do not start and new relocation processes. Each relocation has a taxable value of either SEK 50,000, SEK 100,000 or SEK 150,000 and takes 1–3 calendar days. There are no ongoing relocations on the final Sunday of this two-week period. There are thus 13 days with ongoing relocation during the fortnight.
Så här beräknar du flyttningssäkerhetens belopp: 623 400 kronor/11 dygn = 56 673 kronor.
Image text: Relocation, Mon, Tue, Wed, Thu, Fri, Sat, Sun etc.
At the bottom of the table, which illustrates this example, shows that the total taxable amount for each calendar day of ongoing inventory relocations. These amounts total SEK 3,700,000. The average taxable amount per calendar day of inventory relocation is thus calculated as: SEK 3,700,000/13 days = SEK 284,615.
The Swedish Tax Agency may decide to waive your requirement to pledge fuel-relocation collateral your deliveries that occur on Swedish territory by marine vessel or through pipelines (adjustment). If you request such adjustment, you should clearly state your grounds for this. You can apply for adjustment by filling in and submitting the form below: Request for adjustment of collateral – Energy tax (SKV 5427). Use the address on the form.
Different ways of pledging collateral
You may choose whether you prefer to pledge collateral by means of a pledge account or demand guarantee (collateral provided through an agreement with your bank). Here are some examples of collateral:
Registered consignors – pledge of locked account as collateral for inventory relocation
Registered consignors – demand guarantee for inventory relocation
- Registered consignors – pledge of locked account as collateral for inventory relocation
- Registrerad avsändares demandgaranti för flyttning
Revocation of registered consignor authorisation
Your authorisation may be revoked on the following grounds:
- In the event that you, in whole or in part, discontinue with operations that pertain to inventory fuel, you are to personally request a revocation of your authorisation. You can do this by filling in and sending the form, Deregistration – excise duty (SKV 5335), to the Swedish Tax Agency using the address provided on the form. Your request must be signed by an authorised signatory.
- The Swedish Tax Agency may revoke authorisation if, for example, tax returns, tax payments or financial accounting are mismanaged, or in the event of economic crime or your failure to continuously report changes to your operations. These may refer to, for example, changes of the company’s signatories, auditor or board of directors. Or if you have pledged insufficient collateral.
If your authorisation should be revoked, you are not to consign fuel encompassed by a duty-suspension arrangement.
Various tax forms for registered consignors
As a registered consignor, you may be required to submit three different tax forms, depending on the types of fuel that you are authorised to handle:
- Tax form 712: Use this form to report energy and carbon tax on fuels such as diesel fuel oil, liquefied petroleum gas, jet fuel, heavy fuel oil and vegetable and animal oils.
- Tax form 714: Use this form to account for energy and carbon taxes, primarily for petrol, alkylbenzene sulfonate and E85 fuels.
- Tax form 718: Use this form to account for sulphur tax, primarily heavy fuel oil.
Registered consignee
A registered consignee is a party authorised by the Swedish Tax Agency to professionally receive a fuel consignment that is moved from another EU country, and which is under a duty-suspension arrangement. If you are approved as a registered consignor, you may defer the payment of energy tax, carbon tax and any sulphur tax until such time that you receive the inventory fuel in Sweden. Petrol, diesel fuel oil and liquefied petroleum gas are examples of inventory fuel.
Approval as a registered consignee is requisite to, among other factors, your suitability with respect to your financial and general circumstances.
How to apply to become a registered consignee
1. Fill in and submit the form, Application – Registered consignee – Energy tax (SKV 5347). Use the address on the form.
2. We will contact you if you need to supplement your application, such as with information about your company’s financial position.
Regular goods-receipt address and direct-delivery location
As a registered consignee, you must provide a Swedish address for receiving fuel that is transferred to you under a duty-suspension arrangement from another EU country. This address is known as your regular goods-receipt address.
You may only provide one address as your din regular goods-receipt address. If needed, you can change your address using the form, Request to amend regular goods-receipt address (SKV 5430).
If you have any other addresses where you would like to receive fuel under tax deferment, you are to report these as direct-delivery locations. You can do this using the form, Registration of direct-delivery location (SKV 5369)
Excise duty number, SEED registry and EMCS
In conjunction with your authorisation as a registered consignee, you are assigned an excise-duty number by the Swedish Tax Agency. The excise-duty number is used for identification in the SEED registry, which comprises all of the EU’s approved parties. The purpose of the register is to provide the company and government agencies with information about authorisation etc. requisite to the relocation of inventory fuel under a duty-suspension arrangement. The SEED registry also provides a data feed to the Excise Movement and Control System (EMCS).
The consignor creates an electronic administrative document (e-AD) in the EMCS when the fuel is consigned to you. Upon receiving the fuel at your regular goods-receipt address or direct-delivery location, you must register its receipt in the EMCS within five days.
Pledging collateral
As a registered consignee, you are to pledge collateral for the payment of fuel tax that you receive from other EU countries under a duty-suspension arrangement. The Swedish Tax Agency may claim the collateral if you fail to pay your taxes in time.
Collateral documents are to be sent as originals to the Swedish Tax Agency, SE-771 83 Ludvika, Sweden.
In the event that you pledge insufficient collateral, the Swedish Tax Agency may revoke your authorisation as a registered consignee.
How do I calculate the amount of collateral?
Your minimum collateral must correspond to the average tax amount that the Swedish Tax Agency has issued a decision on
- for your 12 most recent months (see example 1 below), or
- for the number of months, if less than 12 months, that you have filed for tax (see example 2 below).
To calculate the average, do the following:
Divide the total tax for no more than the 12 past reporting periods as described above, by the number of these periods in which you have paid taxes.
Example 1
Reporting period | Tax decision |
|---|---|
April - Year 1 | SEK 30,000 |
May - Year 1 | SEK 25,000 |
June - Year 1 | SEK 0 |
July - Year 1 | SEK 20,000 |
August - Year 1 | SEK 25,000 |
September - Year 1 | SEK 30,000 |
October - Year 1 | SEK 0 |
November - Year 1 | SEK 45,000 |
December - Year 1 | SEK 25,000 |
January - Year 2 | SEK 0 |
February - Year 2 | SEK 15,000 |
March - Year 2 | SEK 20,000 |
Total from tax decision | SEK 235,000 |
The collateral amount is calculated as follows: SEK 235,000/9 (periods in which you paid tax) = SEK 26,111. You must therefore pledge a minimum collateral of SEK 26,111.
Example 2
You were approved as a registered consignee in May.
Reporting period | Tax decision |
|---|---|
May | SEK 15 000 |
June | SEK 0 |
July | SEK 20,000 |
August | SEK 15,000 |
September | SEK 25,000 |
October | SEK 0 |
November | SEK 30,000 |
Total from tax decision | SEK 105,000 |
The collateral amount is calculated as follows: SEK 235,000/5 (periods in which you paid tax) = SEK 21,000. You must therefore pledge a minimum collateral of SEK 21,000.
In the event that the calculated collateral is SEK 0, you must pledge a collateral that amounts to the full tax on the fuels that are under relocation to dig; see example 3 below.
Example 3
For the past 12 months, the Swedish Tax Agency has issued decisions that you are liable for SEK 0 in taxes. On 15 August, fuel under a duty-suspension arrangement is sent to dig from another EU country. The tax on these fuels amount to SEK 30,000. You must there pledge a minimum collateral of SEK 30,000 so that the collateral is registered with the Swedish Tax Agency by no later than 15 August.
Adjustment of collateral amount
The Swedish Tax Agency may grant an downward adjustment of the collateral amount or require no amount at all, if there are grounds to do so in consideration of your financial or other special circumstances. If you request such adjustment, you should clearly state your grounds for this. You can apply for adjustment by filling in and submitting the form below: Request for adjustment of collateral – Energy tax (SKV 5427). Use the address on the form.
Different ways of pledging collateral
You may choose whether you prefer to pledge collateral by means of a pledge account or demand guarantee (collateral provided through an agreement with your bank). Here are some examples of collateral:
- Registered consignee – pledge of locked account as collateral
- Registered consignee – demand guarantee
Revocation of registered consignee authorisation
Your authorisation may be revoked on the following grounds:
- In the event that you, in whole or in part, discontinue with operations that pertain to inventory fuel, you are to personally request a revocation of your authorisation. You can do this by filling in and sending the form, Deregistration – excise duty (SKV 5335), to the Swedish Tax Agency using the address provided on the form. Your request must be signed by an authorised signatory
- The Swedish Tax Agency may revoke authorisation if, for example, tax returns, tax payments or financial accounting are mismanaged, or in the event of economic crime or your failure to continuously report changes to your operations. These may refer to, for example, changes of the company’s signatories, auditor or board of directors. Or if you have pledged insufficient collateral. If your authorisation should be revoked, you are not to receive any fuel encompassed by a duty-suspension arrangement.
Various tax forms for registered consignees
As a registered consignee, you may be required to submit three different tax forms, depending on the types of fuel that you are authorised to handle:
- Tax form 712: Use this form to report energy and carbon tax on fuels such as diesel fuel oil, liquefied petroleum gas, jet fuel, heavy fuel oil and vegetable and animal oils.
- Tax form 714: Use this form to account for energy and carbon taxes, primarily for petrol, alkylbenzene sulfonate and E85 fuels.
- Tax form 718: Use this form to account for sulphur tax, primarily heavy fuel oil.
As a registered consignee, you are liable for all taxable fuel and untaxed fuel that your receive in Sweden. You are liable for tax when you receive the fuel.
Under certain conditions, you are entitled to file for tax deductions in your tax return. The page, Energy taxes, offers information about the operations and scope of application for these deductions.
Temporarily registered consignee
A temporarily registered consignee is a party authorised by the Swedish Tax Agency to professionally receive a fuel consignment that is being relocated from another EU country, and which is under a duty-suspension arrangement, at a one-time occasion pertaining to a specific delivery. If you are approved as a temporarily registered consignor, you may defer the payment of energy tax, carbon tax and any sulphur tax until such time that you receive the inventory fuel in Sweden. Petrol, diesel fuel oil and liquefied petroleum gas are examples of inventory fuel.
- Fuels encompassed by duty-suspension arrangements (in Swedish)
- Temporarily registered consignee, Legal guide (in Swedish) External link.
How to apply for registration as temporary consignee
1. Fill in and submit the form, Application/Report – Temporarily registered consignee – Alcohol tax, Tobacco tax, Energy tax (SKV 5371). Use the address on the form.
2. To qualify for handling fuel under tax deferment, you must pledge collateral to cover the tax for which you may be liable.
You pledge collateral through an advance payment to the Swedish Tax Agency’s bank giro account: 5583-8411. The collateral amount shall correspond to the tax on the fuel that you will be receiving. State your name and corporate registration number when paying, so that we can link the collateral to your application. Contact the Swedish Tax Agency if you prefer instead to pledge collateral in the form of a demand guarantee or locked bank account.
We will contact you if you need to supplement your application.
3. You are assigned a temporary excise-duty number when the Swedish Tax Agency approves your application to be a temporarily registered consignee.
Excise duty number, SEED registry and EMCS
In conjunction with your authorisation as a temporarily registered consignee, you are assigned an excise-duty number by the Swedish Tax Agency. The excise-duty number is used for identification in the SEED registry, which comprises all of the EU’s approved parties. The purpose of the register is to provide the company and government agencies with information about authorisation etc. requisite to the relocation of inventory fuels under a duty-suspension arrangement. The SEED registry also provides a data feed to the Excise Movement and Control System (EMCS).
The consignor creates an electronic administrative document (e-AD) in the EMCS when the fuel is consigned to you. Upon receiving the fuel at your goods-receipt address, you must register its receipt in the EMCS within five days.
To file a special tax return, do the following:
Upon receiving the fuel, you are to file its taxable amount using the special tax return that you receive from the Swedish Tax Agency when registering your application and you pledged collateral. You may not use our e-Service for this tax return. To file the tax return, do the following:
- There is some prefilled identification information at the top of the tax return. In the form box, Period, you are to state the date on which you received the fuel. If any of the information is incorrect, you are to contact the Swedish Tax Agency immediately.
- Fill in and send the tax return within five days of your receiving the fuel in Sweden. Your tax return must be signed by an authorised signatory.
The Swedish Tax Agency’s address is provided in the tax return or the tax return flyleaf.
Under certain conditions, you are entitled to file for tax deductions in your tax return. The page, Energy taxes, offers information about the operations and scope of application for these deductions.
Payment of energy tax
On receiving your special tax return, the Swedish Tax Agency transfers the prepaid tax (your pledged collateral) to your tax account.
Stockist
A stockist is a party approved by the Swedish Tax Agency, who is thus authorised to handle certain as-yet-untaxed fuels – such as crude tall oil, biogas, natural gas, coal, coke and peat. Only the owner of the fuel is authorised to handle it while it is untaxed.
To be an authorised stockist, you must undertake some of the following activities:
- recycle fuel
- manufacture fuel
- process fuel
- store large volumes of fuel
- resell large volumes of gaseous hydrocarbons
- personally use large volumes of gaseous hydrocarbons
It suffices that you conduct or intend to conduct operations pursuant to one of the above activities in order to be an authorised stockist. Once you are approved, you are also authorised to handle untaxed fuel in accordance with the other activities.
You can find out about the definitions of large volumes here.
- Type of activity, Legal guide (in Swedish) External link.
- Stockist, Legal guide (in Swedish) External link.
When do I pay the tax?
You are liable for tax when you have used or delivered fuel to:
- a party who is not a stockist
- a proprietary sales location that is not a depot.
You are not required to pay tax upon delivery of the fuel to other approved stockists – the same applies when you relocate fuel between your proprietary storage facilities in Sweden. For each delivery, you are to verify that the purchaser is an authorised stockist. Your accounts are to comprise information about the deliveries of untaxed fuel.
When relocating fuel to another EU country or exporting it to a country beyond the EU, you can file for a deduction for the fuel tax in your tax return.
You are exempt from Swedish Customs duties if you import fuel that you own from a country beyond the EU. You are to report the tax in your excise-duty form when, for example, selling fuel to a party who is not a stockist. On the other hand, if you do not own the fuel, you are liable for duties to Swedish Customs.
How to apply to become an authorised Stockist
Approval as a stockist is requisite on, among other factors, your suitability with respect to your financial and general circumstances.
1. Fill in and submit the form, Stockist application – Energy tax (SKV5075). Use the address on the form.
2. We will contact you if you need to supplement your application, such as with information about your company’s financial position.
Revocation of Stockist authorisation
Your authorisation may be revoked on the following grounds:
- In the event that you, in whole or in part, discontinue with operations pertaining to fuel, you are to personally request a revocation of your authorisation. You can do this by filling in and sending the form, Deregistration – excise duty (SKV 5335), to the Swedish Tax Agency using the address provided on the form. Your request must be signed by an authorised signatory.
- The Swedish Tax Agency may revoke authorisation if, for example, tax returns, tax payments or financial accounting are mismanaged, or in the event of economic crime or your failure to continuously report changes to your operations. These may refer to, for example, changes of the company’s signatories, auditor or board of directors.
If your authorisation should be revoked, you are no longer to receive, consign or store untaxed fuel. This further entails that you must report tax on your inventory of untaxed fuel.
Various tax forms for approved Stockists
As an authorised Stockist, you may be required to submit three different tax forms, depending on the types of fuel that you are authorised to handle:
- Tax form 713: Use this form to account for energy and carbon taxes, primarily for petrol, biogas, coal, coke, petroleum coke, dimethyl ether, methane and waste oils.
- Tax form 718: Use this form to account for sulphur tax, primarily peat, coal and coke.
- Tax form 736: Use this form to report energy tax on crude tall oil.
Under certain conditions, you are entitled to file for tax deductions in your tax return. The page, Energy taxes, offers information about the operations and scope of application for these deductions.
If you have supplied fuel for United States armed forces in Sweden, you can claim deductions for it if you have documentation showing that the fuel is designated for use by or for the armed force in question. Your invoice must also state that you have delivered the fuel on a duty-free basis. You can also claim deductions for excise duty on fuel that you have consumed in order to supply other goods and services to armed forces.
Tax-exempt fuel consumption
A tax-exempt fuel user is a party approved by the Swedish Tax Agency and thereby entitled to receive certain untaxed fuels from warehouse keepers or stockists in Sweden. As a tax-exempt fuel user, you are authorised to receive and use solely untaxed fuel for the purposes for which you are authorised – you may not sell the fuel onward.
You can be approved as a tax-exempt user for the consumption of fuel
- in ships not used for private purposes
- in certain boats not used for private purposes
- in aircraft not used for private purposes
- in aircraft engines on testbeds or similar facilities
- in trains or other track-bound transportation
- for other purposes than as motor fuel or as heating fuel
- in one and the same process if the fuel is used for heating and purposes other than as a motor fuel or heating fuel
- in metallurgical processes
- i certain processes for the production of mineral substances other than metals
- in soda recovery boilers or lye boilers.
You can read more about each category here
- Fuel for certain boats and ships (marine vessels) non for private purposes
- Aircraft and aircraft engines on testbeds or similar facilities
- Trains or other track-bound transportation
- Fuel consumption not for engines or heating or combined applications
- Metallurgical processes
- Mineralogical processes
- Use in soda recovery boilers or lye boilers
- Tax exempt fuel consumption, Legal guide External link.
How to apply for approval as a tax-exempt fuel user
If you wish to be approved as a tax-exempt fuel user, you are to apply for this with the Swedish Tax Agency. Approval as a tax-exempt fuel user is requisite on, among other factors, your suitability with respect to your financial and general circumstances. Do the following:
1) You apply using the form, Tax-exempt consumption – fuel (SKV 5079) which is available from the Swedish Tax Agency’s website. The address to the Swedish Tax Agency is provided in the form.
2) Attach the requested information and documentation to the application form, such as a description of your operations, annual report and the CN numbers of the fuels that you wish to be approved for handling. CN numbers are used to classify fuel and other goods pursuant to the EU-wide customs tariffs. Contact your fuel supplier if you are uncertain about the CN number of the fuel that you intend to use.
3) Upon submission of your application, the Swedish Tax Agency performs a suitability appraisal of the legal entities and natural persons the application concerns. The Swedish Tax Agency verifies the information with, for example, the Swedish Police Authority, Swedish Enforcement Authority, Swedish Companies Registration Office and the Swedish Tax Agency’s proprietary registers (such as your tax account). You will be notified of the decision by letter.
If you are approved as a registered fuel user
When the Swedish Tax Agency approves an application, the decision document comprises information about:
- the start and end dates of that the authorisation’s validity – which, although is normally valid until further notice, could be for a fixed period, in which case the decision document will state the authorisation’s period of validity.
- the specific tax-exempt purpose(s) the authorisation concerns, and whether there are any special terms and conditions for your approval.
If you are approved, you must
- continuously report significant changes to Swedish Tax Agency regarding the ownership structure and changes of signatories, auditors or the board of directors
- report other changes, if any, to your submitted information.
Your approval is not transferable to another party. In the event that your operations are transferred to another legal entity or natural person, the entity or person must apply for their own approval as a tax-exempt fuel user. Your approval may be revoked on the initiative of the Swedish Tax Agency if you should personally request for such a transfer. In the event that you change or sell your operations, you must immediately notify us by letter to the address: The Swedish Tax Agency, SE-771 83 Ludvika, Sweden, or by e-mail. An authorisation may also be revoked if the company is acquired by or merged with another company.
Tax exempt fuel user, Legal guide
As a tax-exempt fuel consumer, you are to keep special stock accounts through which you continuously record purchases and consumption of fuel that you purchased tax-free. The stock accounts must contain such information as the volume and type of fuel procured, the source from which it was purchased and the date you received the fuel. It should also state how much fuel you have used and for what purpose. You must also regularly take inventory of your stocks of fuel that was purchased tax-free.
As a tax-exempt fuel user, you are also to maintain documentation to indicate that the fuel was used for the purpose(s) for which you are/were approved. For example, if you are approved as a tax-free fuel user, for marine vessels or aircraft, you are to maintain a logbook, operating journal or similar to be able to prove that the fuel was used for the tax-free purpose(s).
- Swedish Tax Agency’s regulations on stock taking and stock inventory for tax-free fuel users, Legal guide External link.
- Swedish Tax Agency’s information about stock taking and stock inventory for tax-free fuel users (in Swedish)
External link, opens in new window.
Revocation of tax-exempt fuel user authorisation
The Swedish Tax Agency may revoke authorisation if, for example, tax returns, tax payments, financial accounting or stock accounting are mismanaged, or in the event of economic crime or your failure to continuously report changes to your operations. These may refer to, for example, changes of the company’s signatories, auditor or board of directors.
In the event that you, in whole or in part, discontinue with operations pertaining to your authorisation, you are to personally request a revocation of your authorisation. You can do this by filling in and sending the form, Deregistration – excise duty (SKV 5335), to the Swedish Tax Agency using the address provided on the form. Your request must be signed by an authorised signatory.
Some business operators must pay excise duty when they have sold excise duty liable fuel to private individuals and public authorities among others in Sweden. This applies to fuel transported to Sweden from another EU country.
Distance sales
You can apply to be registered with the Swedish Tax Agency as a distance seller if you regularly sell certain fuels to a customer in Sweden who does not conduct any independent business operations, if the fuel is transported directly from another EU country to the customer and if such transportation is arranged by you or someone acting on your behalf. As a distance seller, you may only handle inventory fuels and only fuels that have already been taxed abroad. Petrol, diesel fuel oil and liquefied petroleum gas are examples of inventory fuel.
- Fuels encompassed by duty-suspension arrangements
- Distance sales to Sweden, Legal guide External link.
How to apply to become a registered seller
1. Fill in and submit your application to be registered as a distance seller. You must also appoint a representative for distance sales in Sweden. (This could be a private individual or company established in Sweden.) Use the address on the form.
2. Attach:
- a certified copy of valid registration certificate
- a detailed description of how distance sales will be conducted
- information about the country or countries from which the fuel will be transported
- documentation of your calculation on the amount of fuel-relocation collateral:
When you are registered with the Swedish Tax Agency, you may not transfer the registration to another party.
Collateral for fuel relocation
Fuel-relocation collateral must be pledged before the Swedish Tax Agency can approve your representative. The collateral amount shall correspond to 10 per cent of the calculated annual tax on the fuel that you move to Sweden from other EU countries. Pledge the collateral in Swedish crowns (SEK). It may consist of, for example, a demand guarantee issued by a bank, or an amount deposited in a locked pledge account. The collateral must be available a minimum of six months after its removal by you or the bank.
You are responsible for keeping your collateral up to date. If the collateral should become insufficient, you are to pledge additional collateral.
If you do not pledge the collateral with Swedish Tax Agency, your customer who receives the fuel would instead be liable for energy tax, carbon tax and any sulphur tax.
Handling taxed fuels
Whoever your customer may be, it should be clear that the fuel is imported to Sweden. As a distance seller, you may only sell fuel that has already been taxed in the EU country from which it is transported. You are not permitted to import untaxed fuel to Sweden. To avoid double taxation on the fuel, you can apply for a refund from the consignor country for any energy tax, carbon tax and any sulphur tax that you have paid in the consignor country.
No interim storage of the fuel is permissible in Sweden prior to its onward transportation to your customer. On the other hand, the fuel may be reloaded in Sweden if necessitated by transportation technology.
Fuel transportation
The fuel must be transported by you or by a haulage contractor or a company that procures transports. If there is an existing framework agreement between you and the haulage contractor, your customers may directly interact with the contractor to order and pay for transportation. It would thus pertain to a matter of distance sales.
Information about the representative
Your representative is authorised to act as your proxy in Sweden. This means that the representative is responsible for submitting your excise-duty forms and also to otherwise represent you on issues pertaining to payment of energy tax, carbon tax and sulphur tax. The representative must also have the documentation related to your excise-duty forms. However, as the distance seller, you are the party liable for tax.
The Swedish Tax Agency may revoke the authority of a representative if the conditions for authorisation no longer exist or per the request of the representative.
Various tax forms for distance sellers
As a distance seller, you may be required to submit three different tax forms, depending on the types of fuel that you are authorised to handle:
- Tax form 712: Use this form to report energy and carbon tax on fuels such as diesel fuel oil, liquefied petroleum gas, jet fuel, heavy fuel oil and vegetable and animal oils.
- Tax form 714: Use this form to account for energy and carbon taxes, primarily for petrol, alkylbenzene sulfonate and E85 fuels.
- Tax form 718: Use this form to account for sulphur tax, primarily heavy fuel oil.
The tax return must either be signed by an authorised signatory for the distance seller or by an authorised representative. The tax return must be signed by the representative and not by any other proxy.
Deregistration:
If you should discontinue fuel sales to Sweden, you are to deregister yourself through a written request. The request must be signed by you, as the authorised signatory, or by your representative.
Temporary registration of distance seller
You can apply with the Swedish Tax Agency to be temporarily registered as a distance seller if you, on the odd occasion, sell certain fuels to private individuals in Sweden, and the said fuels are transported directly from another EU country to the buyer and such transportation is arranged by you or other party on your behalf. As a temporarily registered distance seller, you may only handle inventory fuels and only fuels that have already been taxed abroad. Petrol, diesel fuel oil and liquefied petroleum gas are examples of inventory fuel.
- Fuels encompassed by duty-suspension arrangements
- Distance sales – nonrecurring, Legal guide External link.
How to apply for temporary registration as a distance seller
1. Fill in and submit the form, Application – Temporary registration as distance seller – Alcohol tax, Tobacco tax, Energy tax (SKV 5372). Your application must be delivered to us before the fuel may be consigned from other EU country. (As a temporarily registered distance seller, you are not entitled to register a proxy to represent you.)
2. Pledge the fuel-relocation collateral before consignment of the fuel from the other EU country.
Collateral for fuel relocation
Fuel-relocation collateral must be pledged before the Swedish Tax Agency can approve your application. You pledge collateral through an advance payment to the Swedish Tax Agency’s bank giro account: 5583-8411. The collateral amount shall correspond to the tax on the fuel pertaining to your application. State your name and corporate registration number when paying, so that we can link the collateral to your application. Contact the Swedish Tax Agency if you prefer instead to pledge collateral in the form of a demand guarantee or locked bank account.
If you do not pledge the collateral with Swedish Tax Agency, your customer who receives the fuel would instead be liable for energy tax, carbon tax or sulphur tax on the fuel.
Special tax form
When the fuel has been imported to Sweden, you must report the tax using a special tax form. The Swedish Tax Agency dispatches a tax form upon receiving your application and securing your collateral pledge. Fill in and submit the tax form by no later than five days of your importing the fuel to Sweden. The form must be signed by an authorised signatory.
Send the tax form to the address provided on the tax form.
Excise duty must also be paid by a business operator when fuel is sent to Sweden in connection with a distance sale by a party who is not registered as a distance seller. If you take receipt of fuel through distance selling, you must contact the Swedish Tax Agency to check whether the seller is registered as a distance seller.
Receiving fuel in Sweden sent from another EU country
If you intend to take receipt in Sweden of excise duty liable fuel sent from another EU country, you must apply to the Swedish Tax Agency to be registered as a temporary certified consignee or certified consignee. Which consignee status you should apply for depends on whether you want the registration to be valid for one or more consignments.
Certified consignee
If you intend to take receipt of excise duty liable fuel from another EU country in Sweden on more than one occasion, you must apply to the Swedish Tax Agency to be registered as a certified consignee. Your registration will remain valid until further notice, which means you do not need to register again for future consignments. If you do not apply to be registered as a certified consignor, you must apply to the Swedish Tax Agency to be registered as a temporary certified consignor every time you intend to take receipt in Sweden of excise duty liable fuel sent from another EU country.
To be eligible for registration as a certified consignee, you must:
- not have liabilities on your tax account exceeding SEK 2,000
- have no debts with the Swedish Enforcement Authority (“Kronofogden”)
- have provided the required excise duty payment guarantee
- provide an address in Sweden at which you will take receipt of the fuel.
How to apply for certified consignee status
Apply for certified consignee status
Fill in the application form SKV 5478 (which is in Swedish), and send it to the Swedish Tax Agency.Our address is stated on the form.
Please note: you must enter the name of the party who will be authorised to log in to the e-service Excise Movement and Control System- EMCS.
Provide an excise duty payment guarantee
When you submit your application, you must provide a payment guarantee for excise duty on fuel in the form of a bank guarantee or pledge account. The minimum payment guarantee is the amount corresponding to the excise duty on each movement of fuel being dispatched to you.
How to calculate the payment guarantee required
(Amount of fuel × rate of excise duty on energy) + (amount of fuel × rate of excise duty on carbon dioxide) = payment guarantee you must provide
If fuel contains sulphur
If the fuel’s sulphur content is more than 0.05%, you must include sulphur tax in the amount of payment security you are required to provide. If this is the case, you calculate the payment guarantee required as follows:
(Amount of fuel × rate of excise duty on energy) + (amount of fuel × rate of excise duty on carbon dioxide) + (amount of fuel × sulphur tax rate) = payment guarantee you must provide
Fuel additives
If the fuel in question is an additive that will be blended with petrol, the payment guarantee must be calculated based on the excise duty rate for petrol. If the fuel additive will be mixed with diesel, the payment guarantee must be calculated based on the excise duty rate for diesel.
What you need to do as a certified consignee
Provide the consignor with your excise number and address
Every time you plan to receive fuel from another EU country, you must provide the consignor with your excise number and the address at which you will take receipt of the fuel. Your excise number is stated in the decision notice you receive from the Swedish Tax Agency once we have registered you as a certified consignee.
The consignor needs these details in order to create an electronic administrative document (eAD) in the e-service EMCS.
If you (or another party) have been authorised to use EMCS, you can log in and check whether the consignor has created an eAD.
- Log in to EMCS (e-service in Swedish)
Submit a Report of Receipt in EMCS
You must submit a Report of Receipt in EMCS every time you take receipt of fuel. If you (or another party) have been authorised to use EMCS, you can log in and submit a Report of Receipt. You must submit this report no later than five days after you take receipt of the fuel.
Declare the fuel
You must file an excise duty return for the fuel no later than five days after you receive it.
Pay excise duty on the fuel
If you are liable to pay excise duty on the fuel, the amount you are due to pay must be paid into your tax account no later than five days after you receive the fuel.
You might be eligible for a refund
You might be able to claim a refund of excise duty on fuel paid in the country of export. You apply to the country of export’s tax authority for a refund.
Temporary certified consignee
If you intend to take receipt in Sweden of excise duty liable fuel sent from another EU country on just one occasion, you must apply to the Swedish Tax Agency to be registered as a temporary certified consignee. Your registration is only valid for the movement of fuel that you specify in your application. If you are already registered as a certified consignee, you do not need to apply.
How to register as a temporary certified consignee
Register with the Swedish Tax Agency
Fill in application form SKV 5479 (which is in Swedish), and send it to the Swedish Tax Agency.
Please note: you must enter the name of the person who will be authorised to log in to the e-service Excise Movement and Control System (EMCS).
Provide a fuel duty payment guarantee
You must provide a payment guarantee for excise duty on fuel when you submit your application. The amount should correspond to the excise duty payable on the fuel that you will receive.
Pay the guarantee amount into the Swedish Tax Agency’s Bankgiro account: 5583-8411. Enter your personal identity number or corporate identity number as a reference.
Please contact the Swedish Tax Agency if you would like to provide a payment guarantee in the form of a bank guarantee or pledge account instead.
How to calculate the payment guarantee required
(Amount of fuel × rate of excise duty on energy) + (amount of fuel × rate of excise duty on carbon dioxide) = payment guarantee you must provide
If fuel contains sulphur
If the fuel’s sulphur content is more than 0.05%, you must include sulphur tax in the amount of payment security you are required to provide. If this is the case, you calculate the payment guarantee required as follows:
(Amount of fuel × rate of excise duty on energy) + (amount of fuel × rate of excise duty on carbon dioxide) + (amount of fuel × sulphur tax rate) = payment guarantee you must provide
Fuel additives
If the fuel in question is an additive that will be blended with petrol, the payment guarantee must be calculated based on the excise duty rate for petrol. If the fuel additive will be mixed with diesel, the payment guarantee must be calculated based on the excise duty rate for diesel.
What you need to do as a temporary certified consignor
Provide the consignor with your excise number and address
Inform the consignor of your excise number and the address at which you will take receipt of the fuel. Your excise number is stated in the decision notice you receive from the Swedish Tax Agency once we have registered you as a certified consignee.
The consignor needs these details in order to create an electronic administrative document (eAD) in the e-service EMCS. If you (or another party) have been authorised to use EMCS, you can log in and check whether the consignor has created an eAD.
Submit a Report of Receipt in EMCS
When you have taken receipt of the fuel, you must submit a Report of Receipt in EMCS.
If you (or another party) have been authorised to use EMCS, you can log in and submit a Report of Receipt. You must submit this report no later than five days after you take receipt of the fuel.
Log in to EMCS – Report of Receipt (e-service in Swedish)Declare the fuel
You must file an excise duty return for the fuel no later than five days after you receive it.
Pay excise duty on the fuel
The fuel duty will be debited from the payment security amount you have provided. This amount will then be credited to your tax account when the Swedish Tax Agency has processed your excise duty return. If the payment guarantee you provided is sufficient to cover the excise duty payable on the consignment, you do not need to make any further payment.
However, if the fuel duty amount exceeds the payment guarantee provided, you must pay the difference into your tax account no later than five days after you take receipt of the fuel.
If the fuel duty amount is less than the payment security provided, the Swedish Tax Agency will contact you.
You might be eligible for a refund
You might be able to claim a refund of excise duty on fuel paid in the country of export. You apply to the country of export’s tax authority for a refund.
Dispatching fuel from Sweden
You must apply to the Swedish Tax Agency to be registered as a certified consignor or temporary certified consignor if you intend to dispatch excise duty liable fuel from Sweden to another EU country under a duty suspension arrangement. The consignee status you should apply for depends on whether you want the registration to be valid for one or more consignments.
Certified consignor
If you plan to export excise duty liable fuel from Sweden to another EU country, you must apply to the Swedish Tax Agency to be registered as a certified consignor. Fuel may be regarded as excise duty liable even if excise duty has not been paid on it in Sweden. Your registration will remain valid until further notice, which means you do not need to register again for future consignments.
How to register as a certified consignor
Apply to the Swedish Tax Agency for certified consignor status
Fill in application form SKV 5480 and send it to us at the address stated on the form. Please note that you must state the name of the person who will be authorised to log in to the e-service “Excise Movement and Control System” (EMCS).
Ask for the consignee’s details
You must obtain the consignee’s excise number and address prior to each planned dispatch of fuel to another EU country. You need these details in order to create an electronic administrative document (eAD) in EMCS to record the movement of excise goods.
Check that the excise number is valid by consulting the System for the Exchange of Excise Data (SEED) database. The number must be linked to a “certified consignee” or “temporary certified consignee”. You are not permitted to dispatch fuel to a consignee without an excise number.
Create an electronic administrative document in the e-service EMCS
You must create an electronic administrative document (eAD) in EMCS prior to each planned dispatch of fuel to a consignee in another EU country. If you (or another party) have been authorised to use EMCS, you can log in and create an eAD. You must do this before dispatching the fuel.
When you have created an eAD, the system will send you a receipt with a unique Administrative Reference Code (ARC) for the duty-suspended movement in question.
You must provide the person accompanying the fuel (the driver of the vehicle transporting the fuel, for example) with a printed copy of the eAD or another commercial document on which the ARC is clearly stated.
The ARC must be presented at any checks carried out during the journey – from the dispatch address to the address at which the consignee will take receipt of the fuel.
Check that the consignee has created a “Report of Receipt” in EMCS
The consignee must acknowledge receipt of the fuel via EMCS. If you (or another party) have been authorised to use EMCS, you can log in to check whether the consignee has created a “Report of Receipt”. This report is required if you wish to claim a refund of excise duty paid in Sweden.
You might be eligible for a refund
You might be able to claim a refund of excise duty paid in Sweden on fuel that you have sent to other EU countries. In order to claim a refund, you must first complete each of the processes outlined above. There must be a Report of Receipt in EMCS, or some other proof that the relevant public authority in the Member State of Destination has acknowledged the consignee’s receipt of the fuel. You must also be able to prove that you have paid the excise duty on the fuel in Sweden.
You can apply for a refund by writing an e-mail or letter to the Swedish Tax Agency’s Excise Duty Unit (“Punktskatteenheten”).
Your application must be signed by an authorised signatory or a representative with power of attorney.
Temporary certified consignor
If you intend to export excise duty liable fuel from Sweden to another EU country on a single occasion only, you must first apply to the Swedish Tax Agency to be registered as a temporary certified consignor. Your registration is only valid for the movement of fuel that you state in your application.
Fuel may be regarded as excise duty liable even if excise duty has not been paid on it in Sweden.
How to apply for temporary certified consignor status
Ask for the consignee’s details
In order to complete your application, you must obtain the excise number and address of the consignee in the other EU country. You also need to obtain the address at which the consignee will take receipt of the fuel.
Check the excise number
Check that the excise number is valid by consulting the System for the Exchange of Excise Data (SEED) database. The number must be linked to a “certified consignee” or “temporary certified consignee”. You are not permitted to dispatch fuel to a consignee without an excise number.
Register with the Swedish Tax Agency
Fill in application form SKV 5481 (which is in Swedish), and send it to the Swedish Tax Agency. The address is on the form.
Please note that you must state the name of the person who will be authorised to log in to the e-service Excise Movement and Control System (EMCS)
What you need to do as a temporary certified consignor
Create an electronic administrative document in the e-service EMCS
You must create an electronic administrative document (eAD) in EMCS before you dispatch the fuel to the consignee in another EU country. If you (or another party) have been authorised to use EMCS, you can log in and create an eAD.
When you have created an eAD, EMCS will send you a receipt with a unique Administrative Reference Code (ARC) for the duty-suspended movement in question.
Give the ARC to the person transporting the fuel
You must provide the person accompanying the fuel (the driver of the vehicle transporting the fuel, for example) with a printed copy of the eAD or another commercial document on which the ARC is clearly stated. The ARC must be presented at any checks carried out during the journey – from the dispatch address to the address at which the consignee will take receipt of the fuel.
Check that the consignee has created a “Report of Receipt” in EMCS
The consignee must acknowledge receipt of the fuel via EMCS. If you (or another party) have been authorised to use EMCS, you can log in to check whether the consignee has created a “Report of Receipt”. This report is required if you wish to claim a refund of excise duty paid in Sweden.
You might be eligible for a refund
You might be able to claim a refund of excise duty paid in Sweden on fuel that you have sent to another EU country. In order to claim a refund, you must first complete each of the processes outlined above. There must be a Report of Receipt in EMCS, or some other proof that the relevant public authority in the Member State of Destination has acknowledged the consignee’s receipt of the fuel. You must also be able to prove that you have paid the excise duty on the fuel in Sweden.
You can apply for a refund by sending an email to us at skatteverket@skatteverket.se
Alternatively, you can write us a letter and send it to the following address:
Skatteverket
771 83 Ludvika
Your application must be signed by an authorised signatory or a representative with power of attorney.
Handling fuel if you are not an approved business operator
If you extract, manufacture or process excise duty liable fuel and you are not an approved business operator, you must declare and pay excise duty on energy, carbon dioxide and sulphur (if applicable) to the Swedish Tax Agency. You must make your payment to us directly, as soon as the fuel in question is extracted, manufactured or processed.
The same rules apply if you dispatch fuel to Sweden (or take receipt of it here) – other than fuels under a duty suspension arrangement – from another EU member state without being an approved stockist.
These rules also apply if you buy duty-free fuel or fuel at a reduced excise duty rate, and then use it for a purpose that does not qualify for an excise duty exemption.
You must download the excise duty return (below) yourself.
- Särskild skattedeklaration olja, gasol (SKV 5408)
- Särskild skattedeklaration bensin (SKV 5407)
- Särskild skattedeklaration – råtallolja (SKV 5421)
- Särskild skattedeklaration – naturgas, biogas, kol och koks m.m. (SKV 5423)
If you import fuel from a non-EU country, you pay excise duty to the Swedish Customs Service.
Exporting fuel from Sweden
Those who are exporting taxed fuel from Sweden to another EU country, may be entitled to a refund of the fuel tax paid in Sweden. To obtain a refund from the Swedish Tax Agency, you must be able to prove that the fuel tax was also paid in the other EU country, or that the fuel is intended for use in that country for a purpose that is tax exempt in that country. If your export the fuel to a non-EU country, export regulations shall apply.
If you are an authorised party, you may, under certain conditions, bring fuel to a country beyond Sweden without liability for taxes to the Swedish Tax Agency. Authorised warehouse keepers, registered consignors or stockists can read more here about the regulations applicable to the export of fuel from Sweden:
Government support measures
Certain deductions and refunds of excise duty on fuel are forms of government support.
Information about government grants
When deciding on deductions or refunds of fuel tax for certain scopes of use, the Swedish Tax Agency applies EU regulations on government grants. Obtaining a government grant is conditional on the recipient of the grant fulfilling the existing requirements. For example, the recipient of a grant must not be under economic difficulties.
If you have received a certain amount of government aid in the past calendar year, you are to submit statistical data to the Swedish Tax Agency. You can read more about government grants and when you are to submit information within the relevant scopes of use. In such a case, the information that you submit comprises:
- type of company (small, mid-size or large)
- region (the region in which the most of the fuel was used)
- field of activity – the three digits of the Swedish Standard Industrial Classification (SNI) code for the activities in which most of the fuel was used.
You can find for further information in the Legal guide under the heading Obtaining statistical data.
Pursuant to EU regulations, the Swedish Tax Agency must, in its capacity as a provider of grants, publish information about Sweden’s recipients of grants that total a specific amount. This can be found at the European Commission website.
Paying excise duty on marked fuel and aviation kerosene
You must declare any fuel consumed for your own private use on a boat or ship. The same rule applies to aviation kerosene consumed for your own private use on board an aircraft.
Private use of a boat, ship or aircraft means all forms of use other than the following:
- transport of passengers or goods for compensation or provision of other services for compensation
- use by public authorities, or use on behalf of public authorities
- use by voluntary defence organisations
- sea rescue, fire monitoring and similar activities, or drills and training for such activities, carried out by non-profit organisations
- professional fishing
Declaring the private use of marked fuel and aviation kerosene
You should declare the amount of fuel you have used. Pay in the necessary amount to your tax account: i.e., the difference between the excise duty you paid when you purchased the fuel and the excise duty on high-taxed unmarked oil. The Swedish Tax Agency must receive your excise duty return no more than five days after you have used the fuel.
You must download the excise duty return (below) yourself.
Paying excise duty on marked fuel and aviation kerosene for private use
Please pay in the excise duty to your tax account no more than five days after you have used the fuel.
- Paying into your tax account (in Swedish)
- Private use of vessels (Legal guidance in Swedish) External link.
- Private use if aircraft (Legal guidance in Swedish) External link.
Marked fuel
It is prohibited to have marked fuel in your fuel tank. You risk paying a minimum fine of SEK 10,000 if your motor vehicle fuel tank contains marked fuel. The same regulation applies in the case of certain ships and boats. This prohibition does not apply to fuel brought into Sweden in the same fuel tank, provided the fuel was added to the tank in a country where the use of marked fuel is permitted.
Ban against use of marked fuel
The use of marked fuel is prohibited in the tanks of motorised vehicles and boats, apart from a few exceptions for boats. You can read more about the exceptions here.
Inspections are undertaken by the Swedish Police Authority or Swedish Coast Guard. If you have marked fuel in the tank you may be fined SEK 10,000 SEK per boat, passenger car and light bus and light truck. For heavier vehicles such as tractors and heavy lorries, the fine may total SEK 50,000 depending on the vehicle’s taxable weight.
Legal guide
Our legal guidance section includes more in-depth information in Swedish about excise duty on energy, carbon dioxide and sulphur.
- Fuel, Legal guide (in Swedish) External link.
- Scope of EU excise duty, Legal guide (in Swedish) External link.
Legal guidance
- Leverans av gas via rörledning(Rättslig vägledning) External link.
- Taxation of mixed gases, Legal guide (in Swedish) External link.
- Tax on dimethyl ether (DME), Legal guide (in Swedish) External link.
- Gas imported from Denmark through natural gas network, Legal guide (in Swedish) External link.
- The Swedish Tax Agency's general recommendations on the taxation of fuel, Legal guide (in Swedish) External link.
Leave a review (Your Europe)
Kontakta oss
Aktuellt
-
Utlandsresa i jul? Pass på med namnet!
Många planerar just nu vad de ska göra under jul och nyår. Om du nyligen gjort e...
-
Kraftsamling för att knäcka gängens ekonomi
Tillsammans med Tullverket och Kronofogdemyndigheten fick Skatteverket i augusti...
-
Tips för dig som flyttat för att studera
Har du nyligen flyttat till studieorten? Då finns det några saker du behöver tän...
Tillsammans gör vi samhället möjligt