Excise duty
Special consumption taxes are levied on a selection of goods and services. These taxes are known as excise duty. Like other taxes, excise duty usually generates income for public finances, but these taxes were often introduced for other reasons originally.
Use our e-services (in Swedish)
Use our e-services EMCS, EMCS - mottagningsrapport, Punktskatt - återbetalning and Punktskatt - deklaration (in Swedish).
The opening hours are seen in the white box next to the yellow log-in button. If the e-services are closed you see the text Stängd (closed) in the white box.
The e-service Punktskatt - deklaration (Excise duty - return) has an instruction in English (the e-service is in Swedish).
How to use our e-service Excise duty - return
Excise duty can be used to steer consumption of certain products in a direction that is beneficial for society, for example. This is the case for taxes on alcohol, energy and tobacco, which are also our oldest forms of excise duty. More information is available under each type of excise duty.
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