Distance selling of alcohol goods to private individuals in Sweden
A distance seller is somebody who sells goods (online, for example) to private individuals in Sweden, when the goods are transported directly from another EU country to the buyer, and transportation is arranged by the distance seller or another party on behalf of the distance seller.
What is a distance seller?
You are a distance seller if you send alcohol goods you have sold to private individuals in Sweden, and arrange for the goods to be transported to your customers directly from another EU country.
For a sale to be considered distance selling, the goods must be moved outside EU's excise-duty suspension system, and the goods must be sent from an EU country other than Sweden – either by your company or by a carrier on your behalf.
If all the prerequisites for distance selling are not fulfilled, other regulations relating to excise duty on alcohol goods apply.
Choose registration according to your situation
If you intend to make distance sales of alcohol goods to private individuals in Sweden, you must register with the Swedish Tax Agency for payment of excise duty on alcohol goods. Your circumstances will determine the type of registration that is suitable for you.
If you are going to make one sale and send alcohol goods on a single occasion only, you should apply to be a temporarily registered distance seller.
If you are going to send alcohol goods to customers on more than one occasion, you can apply to be a registered distance seller on an ongoing basis.
If you do not register as a distance seller at all, private individuals who receive alcohol goods from you must register for payment of excise duty with the Swedish Tax Agency and pay the excise duty on these goods themselves.
Private individuals: Receiving alcohol goods purchased through distance sales (in Swedish)
What is the registration for?
The Swedish Tax Agency can only register applicants for excise duty on alcohol goods. We do not grant general permits, authorisation or similar rights to make distance sales to customers in Sweden.
The Swedish Alcohol Act includes restrictions on bringing alcohol goods into Sweden, and on wholesale and retail trading in alcohol goods in Sweden. Even if you comply with the excise duty regulations, there are circumstances in which it is illegal to bring certain alcohol goods into Sweden or sell them to customers in this country. If you would like more information about what is permitted under the Swedish Alcohol Act, please contact the Public Health Agency of Sweden (“Folkhälsomyndigheten”).
Sending alcohol goods on more than one occasion
If you intend to send alcohol goods from another EU country to private individuals in Sweden on more than one occasion, you can apply to be a registered distance seller of alcohol goods. This type of registration is valid on an ongoing basis for multiple consignments, and you provide a single payment document guarantee for the excise duty on alcohol goods.
To be eligible for registration, you must:
- provide a payment guarantee for excise duty on alcohol goods to the Swedish Tax Agency
- not have liabilities on your tax account exceeding SEK 2,000
- have no public cases at the Swedish Enforcement Authority (Kronofogdemyndigheten)
If you are unable to meet these requirements, you must apply to be a temporarily registered distance seller instead. In this case, you need to submit a separate registration application for each consignment of alcohol goods you send to a private individual in Sweden.
The following conditions apply to registered distance sellers of alcohol goods
- Your registration is valid for multiple consignments on an ongoing basis.
- You must provide a payment guarantee for excise duty on alcohol goods in the form of a bank guarantee or pledge account. Your payment guarantee must cover the excise duty payable on every consignment of alcohol goods that you send to a customer in Sweden.
- You must file an excise duty return every week via our e-service – even for weeks when you have not sent any alcohol goods to customers.
- The excise duty return for a particular week must be filed no later than Friday of the following week.
How to register as a distance seller
The following steps outline the registration process.
Apply to be a registered distance seller
Fill in the registration form and send it to the Swedish Tax Agency. You can submit your application from 1 January 2023, but registration only applies to alcohol goods sent on or after 13 February 2023.
Provide a payment guarantee for excise duty on alcohol goods
When you submit your application, you must provide a payment guarantee in the form of a bank guarantee or pledge account towards the Swedish Tax Agency.
Your payment guarantee must cover the excise duty payable on each consignment of alcohol goods.
You will receive a decision notice
When your registration has been approved and you have provided the required payment guarantee, the Swedish Tax Agency will send you a decision notice confirming you as a registered distance seller of alcohol goods.
What you as a distance seller need to do to report and pay excise duty
When you are registered as a distance seller certain regulations apply for filing an excise duty return and pay the excise duty.
After filing the return and paying the Swedish excise duty, you can apply for a refund of the alcohol excise duty you may have paid in the country from which the alcohol goods were sent.
Filing an excise duty return for alcohol goods
You must declare the alcohol goods that your customers in Sweden have received during each calendar week: i.e. from Monday to Sunday. Even if you have not delivered alcohol goods to any customers during a certain week, you must still file an excise duty return stating that you have nothing to declare.
The excise duty return for a particular week must be filed no later than Friday of the following week. If you have Swedish e-identification, the easiest way to file your return is by using the e-service on our website.
You can also appoint an agent who has Swedish e-identification to submit excise duty returns on your behalf.
Alternatively, you can use the paper excise duty return form that you receive from the Swedish Tax Agency. Please note that a paper excise duty return form must be signed by an authorised signatory and cannot be filed on your behalf by an agent.
Paying the excise duty on alcohol goods
The excise duty payable on consignments delivered during a particular week must be credited to your tax account no later than Friday of the following week.
Applying for a refund
If you are eligible for a refund of excise duty on alcohol goods, you can request payment to be made in the country from which the alcohol goods were sent. To do this, you need to apply to the tax authority in the country in question.
Sending alcohol goods to Sweden on a single occasion only
If you intend to send alcohol goods from another EU country to a private individual in Sweden on a single occasion, you must first apply to be a temporarily registered distance seller and provide a payment guarantee for the excise duty on alcohol goods.
The following conditions apply to temporarily registered distance sellers of alcohol goods
- Your registration is valid for one consignment only.
- Provide the Swedish Tax Agency with the required payment guarantee to cover excise duty on alcohol goods before sending each consignment to each individual customer.
- File an excise duty return after every delivery.
- Make sure that we receive your excise duty return no later than five days after your customer takes receipt of the alcohol goods.
How to register temporarily as a distance seller
The following steps outline the registration process.
Applying to be a temporarily registered distance seller of alcohol goods
Fill in the registration form and send it to the Swedish Tax Agency. You can submit your application from 1 January 2023, but registration only applies to alcohol goods sent on or after 13 February 2023.
If you are sending alcohol goods to several customers at the same time, you must submit a separate registration application for each customer.
Providing a payment guarantee for the excise duty on alcohol goods
When you submit your registration application, you must provide the guarantee amount required to cover the excise duty payable on the alcohol goods that you are about to send. If you are sending alcohol goods to several customers at the same time, you must submit a separate registration application for each customer.
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.
Pay from a foreign bank account
If you transfer the payment guarantee amount from a foreign bank account, please use the following international payment details:
IBAN-nummer
SE94 1200 0000 0128 1011 1502
BIC/Swiftkod
DABASESX
Bank
Danske Bank, Norrmalmstorg 1, Box 7523, SE-103 92 Stockholm
Payee
Skatteverket, SE-831 87 Östersund
You will receive a decision notice and an excise duty return form
When your registration has been approved and you have provided the required payment guarantee, the Swedish Tax Agency will send you a decision notice confirming you as a temporarily registered distance seller of alcohol goods. We will also send you an excise duty return. You must complete this form and send it back to us when your customer has received their consignment of alcohol goods.
What you as a temporarily distance seller need to do to report and pay excise duty
When you are temporarily registered as a distance seller certain regulations apply for filing an excise duty return and pay the excise duty.
After filing the return and paying the Swedish excise duty, you can apply for a refund of the alcohol excise duty you may have paid in the country from which the alcohol goods were sent.
Filing an excise duty return for alcohol goods
You must file an excise duty return as soon as your customer has received their alcohol goods. You do this by completing and sending us the excise duty return form that you received with your registration decision notice. The Swedish Tax Agency must receive your return no later than five days after delivery of the goods.
Paying the excise duty on alcohol goods
The excise duty payment will be taken from the payment guarantee amount you provided. This amount will then be transferred to your tax account when the Swedish Tax Agency has processed your excise duty return. In other words, if the payment guarantee you provided covers the excise duty payable on the consignment, you do not need to make any further payment.
However, if the excise duty amount exceeds the payment guarantee provided, you must pay the difference into your tax account no later than five days after the alcohol goods are delivered.
If the excise duty amount is less than the payment guarantee provided, the Swedish Tax Agency will contact you.
Applying for a refund
You can apply for a refund of excise duty that you have paid in the country from which the alcohol goods were sent. To do this, you need to apply to the tax authority in the country in question.
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