Excise duty on energy

If you have not submitted your excise duty tax return on time, it is important that you submit it as soon as possible, even if it is late. The Swedish Tax Agency may decide to charge you a late submission penalty if you do not file your excise duty tax return on time.

If you do not pay on time and have a deficit on your tax account, the Swedish Tax Agency will calculate an interest charge which you must pay. You will then receive a payment demand or injunction from the Swedish Tax Agency. The interest amount in question will be stated in our payment demand or injunction.

You might need to pay a tax surcharge if:

• you provide incorrect details in your excise duty return
• discretionary taxation results in a deviation from the details in your excise duty return
• you fail to file an excise duty return and the Swedish Tax Agency therefore applies discretionary taxation

Find out about tax surcharges and exemptions:

Tax surcharges (in Swedish) External link.

You can request a review of a Swedish Tax Agency decision regarding payment of excise duty. This could be an excise duty amount we have determined on the basis of information you have provided in your excise duty return, for example. The Swedish Tax Agency must receive your review request by the end of the sixth year following the calendar year during which the financial year in question ended.

You can send your review request to the Swedish Tax Agency at the following address:

Skatteverket
771 83 Ludvika
Sweden

If you prefer, you can email it to us via the Contact us page:

Send us a message External link.

Alternatively, you can fill in and submit a review form (SKV 5330). If your review request relates to excise duty on fuel, you must break down the amounts in question into excise duty on energy, carbon dioxide and sulphur (if applicable).

Review request form in Swedish:

Begäran omprövning - punktskatt (SKV 5330, in Swedish) External link.

You must pay any excise duty you owe into your tax account. The date by which the correct amount must be credited to your tax account will be stated on your review decision notice.

Legal guidance in Swedish about reviews relating to excise duty on energy:

Omprövningsbestämmelser, skatt på energi (Rättslig vägledning, in Swedish) External link.

When the Swedish Tax Agency reaches a decision on deductions or refunds relating to excise duty on electricity and fuel for certain areas of use, the EU regulations on government support apply. To qualify for government support, the recipient must fulfil all the necessary requirements. They must not be in financial difficulties, for example.

If you receive a certain amount of government support during a calendar year, you must submit statistical information to the Swedish Tax Agency. You can find out more about government support, and when you have to provide statistical information, under the drop-down menus below. If you meet the requirements, you must provide the following statistical information:

• type of enterprise: small, medium or large
• region (the geographical region in which the largest share of electricity or fuel was consumed)
• area of activity (the first three digits of the SNI code for the operation in which the largest share of electricity or fuel was consumed)

Government support for your electricity and fuel consumption while carrying out primary agricultural production activities

If you run an agriculture or forestry business, you must also indicate whether or not you carry out primary agricultural production activities. If you carry out primary agricultural production activities, you must submit details of the percentage of your electricity or fuel consumption that is accounted for by these production activities.

What is primary agricultural production?

“Primary agricultural production” means the production of products of the soil and livestock products without any further intervention that changes the nature of such products.

Further information on the disclosure and reporting of data relating to government support is available in our legal guidance section.

Primary agricultural production (legal guidance, in Swedish) External link.

• Government support (legal guidance, in Swedish) External link.

According to EU regulations, as a provider of government support, the Swedish Tax Agency must provide details of recipients of a certain amount of government support for public disclosure. These details are disclosed on the European Commission’s website.

You may be entitled to a reduced rate of excise duty on electricity or fuel consumed in professional agricultural or forestry operations. If so, you can apply for a refund of the difference between the standard and reduced rates. Agricultural operations include grain cultivation and grain drying, greenhouse cultivation and cattle breeding, for example. Forestry operations include felling, extraction and ground preparation.

Further information is available in Swedish on our webpage “Återbetalning av skatt på el och bränsle” (“Refunds of excise duty on electricity and fuel”).

• Various types of refunds (in Swedish) External link.

If you are required to file an excise tax return for fuel, you must not apply for a refund of excise duty on high-duty-rate oil consumed in the operation of commercial vehicles, ships and certain types of boats. You can claim a deduction in your excise duty return instead.

• Excise duty on fuel

Deduction and refunds

The amounts outlined below currently apply to deductions and refunds for fuel and electricity consumed in professional agricultural or forestry operations. You are only entitled to a deduction or refund for the amount of excise duty you have paid on the fuel. If you have paid a lower rate of excise duty, the deduction or refund amount is reduced accordingly.

Fuel

You are entitled to a deduction or refund for excise duty on unmarked fuel consumed in the operation of commercial vehicles, ships or certain types of boats. You are entitled to a deduction or refund for marked diesel oil consumed in the operation of ships or certain types of boats.

Deductions and refunds: unmarked fuel

If you have consumed unmarked fuel in the operation of commercial vehicles, ships or boats and did not have permission from the Swedish Tax Agency to use marked fuel, you may be entitled to a reduced rate of excise duty or a refund.

Deduction and refund amounts: excise duty on unmarked fuel from 1 January 2025

• Refund amounts that apply to unmarked diesel consumed in forestry operations
• Refund amounts that apply to unmarked diesel consumed in agricultural operations
• Refund amounts that apply to unmarked diesel consumed in greenhouse operations

Deductions and refunds: marked diesel oil

If you have consumed marked diesel oil in the operation of ships and boats with a fishing licence that is not limited to fishing in private waters, you may be entitled to a reduced rate of excise duty or a refund.

Deduction and refund amounts: excise duty on marked fuel from 1 January 2025

• Refund amounts that apply to marked diesel consumed in forestry operations
• Refund amounts that apply to marked diesel consumed in agricultural operations
• Refund amounts that apply to marked diesel consumed in greenhouse operations

Electricity

You may be entitled to a refund of excise duty on electricity you consume, amounting to the difference between the current excise duty rate and SEK 0.006 per kilowatt-hour.

You can only receive a refund if the refund amount for a specific calendar quarter is at least SEK 500.

How do I apply for a refund?

Information about the refund application process is available in Swedish on our webpage “Återbetalning av skatt på el och bränsle” (“Refunds of excise duty on electricity and fuel”). Here, you can choose refund categories 777 (fuel) and 778 (electricity). If, on the other hand, you have produced heating or cooling that has been supplied to another business’s agricultural or forestry operations, you should choose refund category 775 (refund – excise duty on fuel and electricity used in heating supply).

• Refunds of excise duty on electricity and fuel (in Swedish)

• Deductions granted as government support

When you are granted a reduced rate of excise duty on electricity or fuel consumed in professional agricultural or forestry operations, this is a form of government support. To qualify for government support, you must fulfil all the necessary requirements. You must not be in financial difficulties, for example.

• Government support (legal guidance in Swedish) External link.

Government support for electricity and fuel consumed in the operation of commercial vehicles or certain types of vessels

If, during a calendar year, you receive at least EUR 10,000 in government support for electricity you have consumed, you must submit statistical information to the Swedish Tax Agency. This also applies if, during a calendar year, you receive at least EUR 10,000 in government support for fuel consumed in the operation of commercial vehicles or certain types of vessels.

If this applies to you, you must provide us with the following information:

• type of enterprise: small, medium or large.
• region – the geographical region in which you consumed the largest share of electricity or fuel.
• area of activity – the SNI code for the operation in which you consumed the largest share of electricity or fuel.

Government support for fuel oil consumed for heating or in stationary engines

If, during a calendar year, you receive at least EUR 10,000 in government support for fuel oil consumed for heating, you must submit statistical information to the Swedish Tax Agency.

If this applies to you, you must provide us with the following information:

• type of enterprise: small, medium or large.
• region – the geographical region in which you consumed the largest share of electricity or fuel.
• area of activity – the SNI code for the operation in which you consumed the largest share of electricity or fuel.

Government support for your electricity and fuel consumption while carrying out primary agricultural production activities

If you run an agriculture or forestry business, you must also indicate whether or not you carry out primary agricultural production activities. If you carry out primary agricultural production activities, you must submit details of the percentage of your electricity or fuel consumption that is accounted for by these production activities.

What is primary agricultural production?

“Primary agricultural production” means the production of products of the soil and livestock products without any further intervention that changes the nature of such products.

• Primary agricultural production (legal guidance in Swedish) External link.
• Find out how your business activities are classified: Statistics Sweden (in Swedish) External link.
• Disclosure and reporting of data relating to government support (legal guidance in Swedish) External link.

Relevant information on our other webpages

• Refunds of excise duty on electricity and fuel – Greenhouses (in Swedish)

Legal guidance

Detailed information on this topic is available in our legal guidance section.

• Electricity consumption in professional agricultural, forestry and aquaculture operations (legal guidance in Swedish) External link.
• Professional agricultural, forestry and aquaculture operations – fuel (legal guidance in Swedish) External link.

You may be entitled to a reduced rate of excise duty on electricity or fuel consumed in professional aquaculture operations. If so, you can apply for a refund of the difference between the standard and reduced rates. Some examples of professional aquaculture operations are the cultivation of crayfish, fish, mussels, aquatic plants and frogs. You can no longer be granted a refund for excise duty on fuel consumed after 2021 for heating or to power stationary engines.

If you are required to file an excise tax return for fuel, you must not apply for a refund of excise duty on unmarked (high-excise-duty-rate) fuel consumed in the operation of commercial vehicles, ships or certain types of boats. You can claim a deduction in your excise duty return instead.

Deductions and refunds

Fuel

You are entitled to a deduction or refund for excise duty on unmarked fuel consumed in the operation of commercial vehicles, ships and certain types of boats. You are entitled to a deduction or refund for marked diesel oil consumed in the operation of ships or certain types of boats.

Deductions and refunds: unmarked fuel

If you have consumed unmarked fuel in the operation of commercial vehicles, ships or boats, and you did not have permission from the Swedish Tax Agency to use marked fuel, you may be entitled to a reduced rate of excise duty or a refund.

Deduction and refund amounts: excise duty on unmarked fuel from 1 July 2023

Refund amounts that apply to unmarked diesel consumed in aquaculture operations (in Swedish)

Deductions and refunds: marked diesel oil

If you have consumed marked diesel oil in the operation of ships and boats with a fishing licence that is not limited to fishing in private waters, you may be entitled to a reduced rate of excise duty or a refund.

Deduction and refund amounts: excise duty on marked fuel from 1 July 2023

Refund amounts that apply to marked diesel consumed in aquaculture operations (in Swedish)

Electricity

You may be entitled to a refund of excise duty on electricity you consume, amounting to the difference between the current excise duty rate and SEK 0.006 per kilowatt-hour. You may be entitled to a refund of excise duty on electricity consumed in your operations before 1 January 2021, amounting to the difference between the current excise duty rate and SEK 0.005 per kilowatt-hour.

You can only receive a refund if the refund amount for a specific calendar quarter is at least SEK 500.

How do I apply for a refund?

Information in Swedish about the application process is available on our webpage “Återbetalning av skatt på el och bränsle” (“Refunds of excise duty on electricity and fuel”). Here, you can choose refund categories 785 (aquaculture fuel) and 778 (aquaculture electricity), and find out the refund amounts to which you are entitled. If, on the other hand, you have produced heating or cooling that has been supplied to another business’s aquaculture operations, you should choose refund category 775 (refund – excise duty on fuel and electricity used in heating supply).

Refunds of excise duty on electriciy and fuel (in Swedish)

Deductions granted as government support

If you are granted a reduced rate of excise duty on electricity or fuel that you have consumed in your professional aquaculture operations, this is a form of government support. To qualify for government support, you must fulfil all the necessary requirements. You must not be in financial difficulties, for example.

Government support (Legal guidance, in Swedish) External link.

If, during a calendar year, you receive more than EUR 10,000 in government support for electricity, you must submit statistical information to the Swedish Tax Agency. The same applies if, during a calendar year, you receive government support of at least EUR 10,000 EUR for fuel. If this applies to you, you must provide the following statistical information:

• type of enterprise (small, medium or large)
• region (the geographical region in which you consumed the largest share of electricity or fuel)
• area of activity (the SNI code for the operation in which you consumed the largest share of electricity or fuel)

Find out how your business activities are classified (Statistics Sweden, in Swedish) External link.

Disclosure and reporting of data relating to government support (Legal guidance, in Swedish) External link.

Legal guidance (in Swedish)

Detailed information on this topic is available in our legal guidance section.

Electricity consumption in professional aquaculture operations (legal guidance in Swedish)Länk till annan webbplats. External link.

Professional agricultural, forestry and aquaculture operations (legal guidance in Swedish) External link.

From 1 July 2023, you can no longer be granted a deduction or refund for excise duty on fuel consumed in a data centre. From 1 July 2023, you can no longer apply for voluntary liability for excise duty on electricity consumed in a data centre.

You may be entitled to a reduced rate of excise duty on electricity consumed before 1 July 2023 in equipment that you have at your disposal in a data centre. To be granted the reduced rate of excise duty, you can either claim a deduction in your excise duty return, or apply for a refund later.

The Swedish Tax Agency defines a data centre as a facility:

• where a businessperson who mainly (at least 75%) carries out information services, information processing, or leasing of server space and related services
• that has a total installed capacity of at least 0.1 megawatts
  (You must not include cooling and fan systems in the calculation of installed capacity. Installed capacity means the rated power output of equipment. This means the maximum effect – also known as nameplate capacity – specified by the manufacturer.)
  

As an electricity consumer, you are not required to ensure an installed capacity of at least 0.1 megawatts in order to claim a deduction or to apply for an excise duty refund. The fact that your equipment is located in a data centre is sufficient for you to meet the eligibility requirements. When you claim a deduction or apply for an excise duty refund, you can include electricity consumption accounted for by the cooling and fan systems at your disposal in the data centre.

Deduction and refund amounts

You may be entitled to a deduction or refund for excise duty on electricity consumed in your operations before 1 July 2023, amounting to the difference between the current excise duty rate and SEK 0.006 per kilowatt-hour. If you apply for a refund, you are only entitled to the refund amount above SEK 8,000 per calendar year.

Voluntary liability for excise duty on electricity

You can apply to the Swedish Tax Agency for voluntary liability for excise duty if you have consumed more than 10 Gigawatt hours (Gwh) of electricity within certain areas of use, such as in a data centre. If you have voluntary liability for excise duty, you must not apply for a refund of excise duty. After we have approved your application, you can claim deductions in the excise duty returns we send you. From 1 July 2023, you can no longer apply for voluntary liability for excise duty on electricity consumed in a data centre.

• Voluntarily liable for energy excise duty on electricity

When should I claim a deduction or apply for refund?

If you have to file an excise duty return for electricity, you can claim an excise duty deduction in your return. If you do not declare excise duty on energy for your electricity consumption, you must pay the excise duty at the full rate and then apply for a refund later. Your deduction claim or refund application must be for your own electricity consumption only.

• Excise duty on electricity

How do I apply for a refund?

If you intend to apply for a refund of excise duty on electricity that you have consumed in a data centre, information in Swedish about the application process is available on our webpage “Återbetalning av skatt på el och bränsle” (“Refunds of excise duty on electricity and fuel”). Here, you can choose refund category 795 (Data centres – electricity). If, on the other hand, you have produced heating or cooling that has been supplied to another party for use in a data centre, you should choose refund category 775 (refund – excise duty, heating supply, fuel and electricity).

Refunds of excise duty on electricity and fuel (in Swedish)

Deductions granted as government support

When you are granted a reduced rate of excise duty on electricity that you have consumed in a data centre, this is a form of government support. To qualify for government support, you must fulfil all the necessary requirements. You must not be in financial difficulties, for example.

• Government support (legal guidance in Swedish) External link.

If, during a calendar year, you receive more than EUR 50,000 in government support for electricity, you must submit statistical information to the Swedish Tax Agency. If this applies to you, you must provide the following statistical information:

• type of enterprise (small, medium or large)
• region (the geographical region in which you consumed the largest share of electricity)
• area of activity (the first three digits of the SNI code for the operation in which you consumed the largest share of electricity)

• Find out your operations classification (Statistics Sweden) External link.

Disclosure and reporting of data relating to government support (Legal guidance, in Swedish) External link.

Legal guidance (in Swedish)

Detailed information on this topic is available in our legal guidance section.

• Electricity consumption in a data centre (Legal guidance, in Swedish) External link.

You are entitled to a refund of the excise duty you have paid on electricity that you consumed in a ship while docked at a port. All of the following requirements must be fulfilled:

• The ship must be used for maritime transport.
• The ship must have a gross tonnage of at least 400.
• The electricity transferred must be at least 380 V.

You may be entitled to a refund of excise duty on electricity you consume, amounting to the difference between the current excise duty rate and SEK 0.006 per kilowatt-hour.

Further information is available in Swedish on our webpage about refunds of excise duty on electricity and fuel.

Refunds of excise duty on electricity and fuel – Shore power (in Swedish)

Refund application (electricity) – shore power (SKV 5368)

Legal guidance (in Swedish)

Detailed information on this topic is available in our legal guidance section.

• Electricity consumption: shore power (Legal guidance, in Swedish) External link.

You may be entitled to a reduced rate of excise duty, or a refund of the total excise duty on carbon dioxide paid. This applies to fuel other than high-duty-rate oil consumed for heat production other than through a combined heat and power process (cogeneration) in a production plant covered by the EU Emissions Trading System. One of the requirements is that the refund amount is at least SEK 1,000 per calendar quarter. If you produce heat through a combined heat and power process (cogeneration), you can find out more about this by clicking “Combined heat and power generation (cogeneration)” below.

If you used the heat during a manufacturing process, you can find out about deductions and refunds here:

• Manufacturing processes in industrial operations (industry)

For further information about emissions trading, please visit the Swedish Environmental Protection Agency’s website.

• Utsläppshandel (The Swedish Environmental Protection Agency) External link.

Here you can find out about the rules that apply if you produce heat through a combined heat and power process:

• Production of heat and electricity through a combined heat and power process (cogeneration)

When should I claim a deduction or apply for a refund?

If you have to file an excise duty return for fuel, you can claim a deduction in your return. If you do not file this kind of return, you should apply for a refund of excise duty on carbon dioxide later on instead.

• Excise duty on fuel

• How do I apply for a refund?

Information in Swedish about the application process is available on our webpage about refunds of excise duty on electricity and fuel. Select refund category 788 (Heat production emissions trading (heating in a production plant covered by the EU Emissions Trading System) – fuel).

• Refunds of excise duty on electricity and fuel (in Swedish)

Deductions granted as government support

When you are granted a reduced rate of excise duty on fuel for heat production, this is a form of government support. To qualify for government support, you must fulfil all the necessary requirements. You must not be in financial difficulties, for example.

• Government support (Legal guidance, in Swedish) External link.

If you receive more than EUR 100,000 in government support during a calendar year, you must submit statistical information to the Swedish Tax Agency. If applicable, you must submit the following details:

• type of enterprise (small, medium or large)
• region (the geographical region in which you consumed the largest share of fuel)
• area of activity (the first three digits of the SNI code for the operation in which you consumed the largest share of fuel)

• Find out how your business activities are classified (Statistics Sweden) External link.
• Disclosure and reporting of data relating to government support (Legal guidance, in Swedish) External link.

Legal guidance

Detailed information on this topic is available in our legal guidance section.

• Producing heat in a production plant covered by the EU Emissions Trading System (Legal guidance, in Swedish) External link.

If you consume fuel through a combined heat and power process (cogeneration) in a production plant covered by the EU Emissions Trading System, you may be entitled to claim a reduced rate of excise duty on the fuel in your excise duty return, or to apply for a refund later on. You may be entitled to a reduced rate of excise duty on carbon dioxide, or a full refund, on fuel other than high-duty-rate oil. A refund will only be paid if the refund amount is at least SEK 1,000 per calendar quarter.

If you want to find out more about emissions trading, visit the Swedish Environmental Protection Agency’s website.

The Swedish Environmental Protection Agency (in Swedish) External link.

You are considered to be engaged in combined heat and power production if:

• heat and excise-duty-liable electricity are produced simultaneously during the same process
  
• the heat is transferred to district heating water or similar
  
• the electrical efficiency level is at least 15%.

The electrical efficiency level of your production plant is calculated by comparing the amount of electricity produced in relation to the energy input from the fuel consumed. Your right to a deduction or refund is determined by the actual electrical efficiency level of the production plant – not the maximum capacity for which it is designed.

When you produce electricity that is subject to excise duty, you must register with us as an electricity producer. You will then receive excise duty returns on an ongoing basis so that you can report and pay excise duty on the electricity you have consumed to produce heat. You do not need to report and pay excise duty on the electricity you have consumed to generate electricity. Here you can find out about the rules that apply to electricity producers.

• Electricity producers

Notification – Excise duty on energy: Registering for excise duty liability (SKV 5342, in Swedish)

Do a breakdown of your fuel consumption before applying for an excise duty refund

You need to break down the amounts of fuel you have consumed for the production of:

• heat
  
• electricity subject to excise duty
  
• electricity exempt from excise duty.

You do a proportional breakdown of your fuel consumption by the amounts used to generate heat, electricity subject to excise duty, and electricity exempt from excise duty. If you have consumed various types of fuels, you must do a separate breakdown for each fuel type.

If you have also consumed the fuel to produce electricity without making use of the heat generated (condensing power production), you also need to do a fuel breakdown for that production type.

Breakdown method: heat and electricity production (Legal guidance, in Swedish) External link.

If you have consumed fuel to produce electricity that is subject to excise duty, you can claim a deduction for the full amount of excise duty on energy, carbon dioxide and sulphur (if applicable).

When should I claim a deduction or apply for refund?

If you have to file an excise duty return for fuel, you can claim a deduction in your return. If you don’t declare excise duty on fuel, you should apply for a refund of the excise duty on carbon dioxide you have paid instead.

• Excise duty on fuel

How do I apply for a refund?

Information in Swedish about the application process is available on our webpage about refunds of excise duty on electricity and fuel. Select refund category 787 (“industri utsläppsrätter – bränsle”: “industry emissions allowances – fuel”).

• Refund of tax on electricity and fuel (in Swedish)

Deductions granted as government support

When you are granted a refund or reduced rate of excise duty on fuel production, this is a form of government support. To qualify for government support, you must fulfil all the necessary requirements. You must not be in financial difficulties, for example.

Government support (Legal guidance, in Swedish) External link.

If you receive more than EUR 100,000 in government support during a calendar year, you must submit statistical information to the Swedish Tax Agency. If applicable, you must submit the following details:

• type of enterprise (small, medium or large)
  
• region (the geographical region in which you consumed the largest share of fuel)
• area of activity (the first three digits of the SNI code for the operation in which you consumed the largest share of fuel).

Find out how your business activities are classified (Statistics Sweden, in Swedish) External link.

Disclosure and reporting of data relating to government support (Legal guidance, in Swedish) External link.

Legal guidance (in Swedish)

Detailed information on this topic is available in our legal guidance section.

Simultaneous production of heat and electricity subject to excise duty (Legal guidance, in Swedish) External link.

If you consume biogas or biopropane for heating, you might be entitled to a deduction for the full amount of excise duty on energy, carbon dioxide on these fuels. You claim this deduction when you file an excise duty return for fuel. If you sell biogas or biopropane for heating to private individuals, you can also claim a deduction for the full amount of excise duty on energy and carbon dioxide for the fuel. Biogas and biopropane for heating are excise duty exempt for private individuals.

If you do not declare excise duty on fuel in excise duty returns, you must pay the excise duty at the full rate. Then you can apply for a refund of excise duty later on. A refund will only be paid if the refund amount is at least SEK 1,000 per calendar quarter.

Production plant permits and sustainability statements for biogas and biopropane

You can only claim a deduction for excise duty on energy and carbon dioxide if the Swedish Energy Agency (“Energimyndigheten”) has issued you with a production plant permit for the fuel in question. You do not need a production plant permit for fuel that you sell to private individuals.

If you apply for a refund of excise duty you have paid on fuel, the fuel must be covered by a production plant permit when the excise duty becomes liable for payment. The permit will normally be held by your supplier.

To qualify for an excise duty deduction or refund, you must hold a sustainability statement issued by the Swedish Energy Agency if you use the fuel in a production plant with a total installed generation capacity of at least 2 megawatts for the production of fuel, electricity, cooling or heating.

To be eligible for an excise duty exemption, you must already hold a sustainability statement when you consume the fuel. You are not eligible if your sustainability statement was issued after you consumed the fuel.

If you consume biogas or biopropane in a production plant with a total installed generation capacity of less than 2 megawatts, a sustainability statement is not required for your excise duty exemption to be granted.

• Sustainability statements (Swedish Energy Agency, in Swedish) External link.
• Production plant permits (Swedish Energy Agency, in Swedish) External link.

How do I apply for a refund?

Information in Swedish about the application process is available on our webpage “Återbetalning av skatt på el och bränsle” (“Refunds of excise duty on electricity and fuel”). Select the e-service “Excise duty refunds 1” (Punktskatt återbetalning 1) followed by refund category 786_2 (“biogas och biogasol”: “biogas and biopropane”).

• Refunds of excise duty on electricity and fuel (in Swedish)

Deductions granted as government support

When a business is granted an excise duty deduction or refund for biogas and biopropane, this is normally considered to be a form of government support. However, it is not considered to be government support if the business sells the fuel to a customer who is not a recipient of government support, such as a private person.

Businesses that are in financial difficulties are not eligible for government support. If you claim a deduction in your excise duty return, and your business is in financial difficulties at the time of filing, the business might need to pay a surcharge. The same applies if you submit a refund application and your business is in financial difficulties when you make your application.

• Government support (Legal guidance, in Swedish) External link.

If you receive more than EUR 100,000 in government support during a calendar year, you must submit statistical information to the Swedish Tax Agency. If this applies to you, must provide the following information:

• type of enterprise (small, medium or large)
• region (the geographical region in which you consumed the largest share of fuel)
• area of activity (the first three digits of the SNI code for the operation in which you consumed the largest share of fuel).

• SNI search (Statistics Sweden) External link.
• Swedish Standard Industrial Classification (SNI) (Statistics Sweden) External link.
• Disclosure and reporting of data relating to government support (Legal guidance, in Swedish) External link.

Legal guidance

Further information is available about this topic in our legal guidance.

• Biogas and biopropane consumed or sold as fuel for heating (Legal guidance, in Swedish) External link.

Aircraft

If you use aviation kerosene in aircraft for anything other than personal consumption purposes, you can claim a deduction for the full amount of excise duty on energy, carbon dioxide and sulphur (if applicable) on the fuel, in your excise duty return. Examples of aircraft include aeroplanes, helicopters and hot air balloons. You are also entitled to claim a deduction for excise duty if you supply aviation kerosene to an approved duty-exempt user who then uses it in aircraft. You can claim a deduction for the full amount of excise duty on aviation kerosene if it is delivered directly to an aircraft fuel tank. Then the party who takes delivery of the fuel does not need to be a duty-exempt user to receive the fuel on a duty-exempt basis.

• Duty-exempt users

If you do not declare excise duty on your fuel, you must pay the excise duty at the full rate and then apply for a refund after you have used the aviation kerosene. If you are a duty-exempt user, or take direct delivery of aviation kerosene to the fuel tank, you should not apply for a refund of excise duty since you purchase fuel on a duty-exempt basis. If you declare excise duty on fuel, you can apply for a refund of excise duty on aviation petrol, liquefied petroleum gas and certain other fuels that you have used. However, you cannot claim a deduction in your excise duty return for these fuels.

• Excise duty on fuel

In the case of non-private use of aircraft, you are entitled to claim a refund or a reduced rate of excise duty. Non-private use of aircraft means:

• transport of passengers in return for compensation
• transport of goods in return for compensation
• provision of other services in return for compensation
• use by voluntary defence organisations
• sea rescue, fire monitoring and similar activities carried out by non-profit organisations, including drills and training
• use by public-sector organisations, or use on behalf of public-sector organisations (for example, the military, universities and colleges, municipalities and regional authorities, county administrative boards, the Swedish Maritime Administration, the Swedish Customs Service and the Swedish Coast Guard).

You are not eligible for an excise duty exemption if compensation for transportation is only a nominal amount, or if it is intended to cover costs only.

Aircraft leasing is not always considered to be non-private use. The decisive factor in regard to excise duty exemption, is that the party leasing the aircraft uses it for one of the purposes listed above.

You are not entitled to a reduced rate of excise duty, and cannot claim an excise duty refund, if the aircraft is used for any of the following purposes:

• transportation of passengers or goods within your own organisation
• transportation of non-paying passengers
• business entertainment
• internal training
• your own pleasure trips.

Deductions and refunds

You can claim a deduction or apply for a refund for the full amount of excise duty on energy, carbon dioxide and sulphur (if applicable). A refund will only be paid if the refund amount is at least SEK 1,000 per calendar quarter.

Fuel consumption in aircraft for non-private use

Here, you can find out about the rules that apply to those who have to file excise duty returns for fuel, duty-exempt users, and those who intend to apply for a refund later.

Filing an excise duty return for fuel

If you have used aviation kerosene yourself, you can claim a deduction for excise duty on energy, carbon dioxide and sulphur (if applicable). You can claim an excise duty deduction if you have delivered aviation kerosene to an approved duty-exempt user. The same rule applies if you have supplied aviation kerosene to a party that has taken direct delivery of the fuel to an aircraft fuel tank.

Duty-exempt users

You can take delivery of duty-exempt aviation kerosene if you are an approved duty-exempt user. The party that supplies you with aviation kerosene can claim a deduction in their excise duty return for fuel.

• Duty-exempt users

Applying for a refund

You can apply for a refund of the full amount of excise duty on energy, carbon dioxide and sulphur (if applicable) on aviation kerosene, aviation petrol, liquefied petroleum gas and certain other fuels that you have used in aircraft for non-private consumption purposes. As an approved duty-exempt user, you cannot claim a deduction for excise duty on aviation kerosene, since it must have been purchased by you on a duty-free basis.

Information in Swedish about the refund application process is available on our webpage about refunds of excise duty on electricity and fuel. Select refund category 729 (“Aircraft – fuel”).

• Refunds of excise duty on electricity and fuel (in Swedish)

Aircraft engines in test beds or similar

If you use aviation kerosene or aviation petrol when testing aircraft engines in test beds or similar, you can claim a deduction for the full amount of excise duty on energy, carbon dioxide and sulphur (if applicable) on the fuel, in your excise duty return. You are also entitled to claim a deduction for excise duty if you deliver aviation kerosene or aviation petrol to an approved duty-exempt user, who then uses the fuel for consumption in aircraft engines undergoing tests in test beds or similar.

• Duty-exempt users

If you do not declare excise duty on your fuel, you must pay the excise duty at the full rate and then apply for a refund after you have used the aviation kerosene or aviation petrol. This rule does not apply to you if you’re a duty-exempt user, since you purchase fuel on a duty-exempt basis.

• Excise duty on fuel

You can claim a deduction or apply for a refund for the full amount of excise duty on energy, carbon dioxide and sulphur (if applicable). A refund will only be paid if the refund amount is at least SEK 1,000 per calendar quarter.

Here, you can find out about the rules that apply to those who have to file excise duty returns for fuel, duty-exempt users, and those who intend to apply for a refund later.

Filing an excise duty return for fuel

If you have used aviation kerosene or aviation petrol yourself, you can claim a deduction for excise duty on energy, carbon dioxide and sulphur (if applicable). You can claim an excise duty deduction if you have delivered this type of fuel to an approved duty-exempt user.

• Excise duty on fuel

Duty-exempt users

If you are an approved duty-exempt user, you can take delivery of duty-exempt aviation kerosene or aviation petrol. The party that supplies you with this type of fuel can claim a deduction in their excise duty return for fuel.

• Duty-exempt users

Applying for a refund

You can apply for a refund for the full amount of excise duty on energy, carbon dioxide and sulphur (if applicable) on aviation kerosene or aviation petrol, when you use the fuel for consumption in aircraft engines undergoing tests in test beds or similar. As an approved duty-exempt user, you are not entitled to a refund for excise duty on aviation kerosene or aviation petrol, since you purchase fuel on a duty-exempt basis.

Information in Swedish about the refund application process is available on our webpage about refunds of excise duty on electricity and fuel. Select refund category 729 (“Aircraft – fuel”).

• Refunds of excise duty on electricity and fuel

Legal guidance

Detailed information on this topic is available in our legal guidance.

• Aircraft and aircraft engines in test beds (Legal guidance, in Swedish) External link.

If you consume electricity or fuel for the operation of trains or other means of rail transport, you are entitled to a tax deduction for all energy tax, carbon dioxide tax and any sulphur tax. Make the deduction in your electricity or fuel tax return. If you do not submit a tax return, apply for a tax refund in arrears. Other means of rail transport include, for example, trams and underground trains. The tax exemption mainly applies to railway companies but also to, for example, industries with internal tracks and ports with RMG cranes.

Tax deductions or refunds for electricity used for the operation of auxiliary devices in connection with the rails, as well as electricity consumption for operations or heating in immediate connection with such electricity consumption - for example the operation of signals, switching heating and safety devices along the line - are also possible.

Tax deductions are also available if you have sold fuel to an approved tax-exempt consumer who has used the fuel for the operation of trains or other means of rail transport.

• Tax-exempt consumer

Deduction and refund amounts

Tax deductions or refunds for all energy tax, carbon dioxide tax and any sulphur tax are available. If you apply for a tax refund for electricity, you are only entitled to the amount that exceeds SEK 2 000 per calendar year. In order for you to receive a refund of fuel tax, it is required that the refund amount amounts to at least SEK 1 000 per calendar quarter.

Voluntary tax liability for electricity

If you have consumed more than 10 gigawatt hours of electricity in certain areas of use, for example for the operation of trains, apply to be approved as a voluntary taxpayer. Voluntary taxpayers do not apply for refunds but make tax deductions in the tax return that they receive on a continuous basis after having been approved.

• Voluntary tax liability

When do I make the deduction or apply for a refund?

If you submit an electricity tax return, make a deduction in your tax return. If you do not submit a tax return for energy tax on electricity, pay full tax and then apply for a refund of energy tax in arrears. The same applies to fuel - apply for a tax refund if you do not have to submit a fuel tax return. Such deduction or refund applications may only relate to your own consumption of electricity or fuel.

• Information on tax on electricity
• Information on tax on fuel

You are not entitled to deductions or to apply for tax refunds

• When you consume electricity for railway yard lighting
• On petrol or highly-taxed oil.

How to apply for a refund

If you are applying for a refund, find information on how to apply on the Refunds of tax on electricity and fuel page. Choose the refund type 791 (Trains and other means of rail transport - fuel) or 799 (Various industrial processes, trains etc. - electricity).

• Refund of tax on electricity and fuel

Legal guidance

Legal guidance provides more detailed information about the relevant field.

• Consumption of electricity in trains etc. (Legal guidance, in Swedish) External link.
• Consumption of fuel in trains or other means of rail transport (Legal guidance, in Swedish) External link.

If you use fuel in recovery or lye boilers, you are entitled to claim a deduction or refund of all excise duty on sulphur. You claim the deduction for excise duty on sulphur in your excise duty return for sulphur in fuel. If you do not file this type of return, you must pay excise duty at the full rate and then apply for a refund later.

A recovery boiler is a special type of boiler used in the forestry industry. It is mainly used for the combustion of residues from sulphate pulp production, in order to recover chemicals and energy. The corresponding boilers used in the sulphite pulping industry are usually called lye boilers.

You can claim a deduction for excise duty on sulphur for fuel that you have sold to an approved duty-exempt user that has used the fuel in recovery or lye boilers.

• Duty-exempt users

Deductions and refunds

You can claim a deduction or refund for the full amount of excise duty on sulphur.

A refund will only be paid if the refund amount is at least SEK 1,000 per calendar quarter.

When should I claim a deduction or apply for a refund?

If you have to file a return for excise duty on sulphur for fuel, you can claim a deduction in your excise duty return. If you do not file this type of return, you must pay the excise duty at the full rate and then apply for a refund later.

• Excise duty on fuel

How do I apply for a refund?

Information in Swedish about the refund application process is available on our webpage about refunds of excise duty on electricity and fuel. Select refund category 790 (“Various industrial processes, fuel”).

• Refunds of excise duty on electricity and fuel (in Swedish)

Legal guidance

Detailed information on this topic is available in our legal guidance.

• Recovery and lye boilers (Legal guidance, in Swedish)

If you consume fuel for purposes other than engine operation or heating, you are entitled to claim a deduction for the full amount of excise duty on energy, carbon dioxide and sulphur (if applicable). The same applies to dual use of fuel. This means consumption of fuel for heating, and for purposes other than engine operation or heating, during the same process. You can claim a deduction in your excise duty return for this fuel. If you do not declare the fuel in an excise duty return, you must pay the excise duty at the full rate and then apply for a refund later. A refund will only be paid if the refund amount is at least SEK 1,000 per calendar quarter.

Fuel consumed for purposes other than engine operation or heating, or for dual use, includes the following:

• chemically unmodified fuel included in a product at the time of manufacturing, without combustion of the fuel taking place (for example, oils used as solvents, dust binders, anti-foaming agents or similar that constitute ingredients in paint manufacturing)
• fuel used for insulation or cooling in electrical transformers
• fuel used as a reducing agent in electrothermal processes
• fuel consumed during a chemical reaction in industrial chemical processing applications
• fuel combusted in other applications without using the thermal energy produced
• fuel consumed during fire drills for research or educational purposes in connection with fire prevention (the excise duty exemption does not apply to smoke diving, which is also known as interior structural firefighting)

You can also claim an excise duty deduction if you have sold fuel to an approved duty-exempt user that has used the fuel for purposes other than engine operation or heating.

• Duty-exempt users

When should I claim a deduction or apply for a refund?

If you have to file an excise duty return for fuel, you can claim a deduction in your return. If you don’t declare excise duty on fuel, you can apply instead for a refund of the excise duty you have paid.

• Excise duty on fuel

How do I apply for a refund?

Information in Swedish about the refund application process is available on our webpage about refunds of excise duty on electricity and fuel. Select refund category 790 (“Various industrial processes, fuel”).

• Refunds of excise duty on electricity and fuel (in Swedish)

Legal guidance

Detailed information on this topic is available in our legal guidance.

• Purposes other than engine operation or heating (Legal guidance, in Swedish) External link.

If you have consumed fuel to produce electricity that is subject to excise duty, you are entitled to claim a deduction for the full amount of excise duty on energy, carbon dioxide and sulphur (if applicable). You can claim a deduction in your excise duty return for this fuel. If you don’t declare excise duty on fuel, you can apply instead for a refund of the excise duty on carbon dioxide you have paid.

• Excise duty on fuel

If you have consumed fuel to produce duty-exempt electricity, you cannot claim a deduction or request a refund for the excise duty on that fuel.If you consume unmarked (high-duty-rate) diesel, special rules apply. You are only entitled to an excise duty deduction or refund for fuel consumed in a gas turbine production plant with a total installed generation capacity of at least 5 megawatts. One condition is that you do not make use of the heat generated during the production process.

For you to qualify for a deduction or refund for excise duty on marked fuel consumed on or after 18 January 2024, the fuel must be marked with the EU-wide fuel marker Accutrace™ Plus. You can also apply for a refund of excise duty on fuel marked with Solvent Yellow 124, provided that the fuel was consumed before 18 January 2024.

• Marking and colouring substances (legal guidance in Swedish) External link.

How do I apply for a refund?

Information in Swedish about the refund application process is available on our webpage about refunds of excise duty on electricity and fuel. Select refund category 786 (“Production of electricity – fuel”).

• Refunds of excise duty on electricity and fuel (in Swedish)

When you produce electricity that is subject to excise duty, you must register with us as a producer.

• Electricity producers
• Notification – Excise duty on energy: Registration for excise duty liability (SKV 5342, in Swedish)

Legal guidance

Detailed information on this topic is available in our legal guidance.

• Production of electricity (Legal guidance, in Swedish) External link.

Motor fuels produced from biomass are usually exempt from excise duty. When filing an excise duty return, you can claim a deduction for excise duty on energy and carbon dioxide for biofuel that you have consumed or sold as motor fuel. This means that customers who purchase this biofuel from you are not required to pay excise duty on the percentage of the fuel produced from biomass.

The term “motor fuel” refers to fuel consumed for the operation of motor vehicles, and also fuel consumed for the operation of gas turbines and similar stationary engines.

The size of the deduction varies depending on the fuel type. You can only claim a deduction for the part of the fuel produced from biomass. Biofuels that constitute petrol or diesel must consist of at least 98% biomass by volume in order for you to qualify for a deduction.

Sustainability statements and production plant permits for biofuels

You can only claim a deduction if you hold a sustainability statement and a production plant permit for the fuel, issued by the Swedish Energy Agency.

• Sustainability statements (the Swedish Energy Agency, in Swedish) External link.
• Production plant permits (the Swedish Energy Agency, in Swedish) External link.

Here you can find out about the rules that apply to the most common biofuels

• Ethanol in low-level blends with petrol
  You cannot claim a deduction for ethanol mixed at a low concentration level with petrol.

• Ethanol in E85
  You can claim a deduction for the total excise duty on energy and carbon dioxide for ethanol in E85 that is produced from biomass. This applies to the part of the fuel blend produced from biomass. You must hold a sustainability statement and a production plant permit for the fuel.

• ETBE in low-level blends with petrol
  You cannot claim a deduction for ETBE (ethyl tertiary-butyl ether) mixed at a low concentration level with petrol.
  

• Ethanol in ED95
  You can claim a deduction for the total excise duty on energy and carbon dioxide for ethanol in ED95. This applies to the part of the fuel blend produced from biomass. You must hold a sustainability statement and a production plant permit for the fuel.
  

• Low RME or FAME blends with diesel
  You cannot claim a deduction for RME (rapeseed oil methyl esters) or FAME (fatty acid methyl esters) mixed at a low concentration level with diesel.
  

• High RME or FAME blends with diesel
  You can claim a deduction for the total excise duty on energy and carbon dioxide for RME (rapeseed oil methyl esters) and other FAME (fatty acid methyl esters) produced from biomass and sold or used as pure biodiesel, or mixed at a high concentration level with diesel. This applies to the part of the fuel blend produced from biomass. You must hold a sustainability statement and a production plant permit for the fuel.
  

• Low HVO and biopetrol blends with diesel or petrol
  You cannot claim a deduction for HVO (hydrogenated vegetable and animal oils and fats) produced from biomass and mixed at a low concentration level with diesel or petrol.
  

• High HVO and biopetrol blends with diesel or petrol
  You can claim a deduction for the total excise duty on energy and carbon dioxide for HVO (hydrogenated vegetable and animal oils and fats) and other biofuels that constitute diesel or petrol. This applies both to pure biofuel and to high biofuel blends with motor fuel, for the part of the fuel blend produced from biomass. You must hold a sustainability statement and a production plant permit for the fuel.
  

• Biogas and biopropane
  You can claim a deduction for the total excise duty on energy and carbon dioxide for biogas and biopropane that you have consumed or sold as motor fuel. One condition is that the fuel must be covered by a production plant permit. From 1 January 2022, you must also hold a sustainability statement for the fuel. Previously, this requirement only applied to fuel used as motor fuel for transport purposes.
  

• Bio-DME
  You can claim a deduction for the total excise duty on energy and carbon dioxide for Bio-DME (biomass-derived dimethyl ether) that you have consumed or sold as motor fuel. This applies to the part of the fuel blend produced from biomass. You must hold a sustainability statement and a production plant permit for the fuel.
  

Deductions granted as government support

Excise duty deductions on biofuels are considered to be a form of government support. In your excise duty return, you must state which company is the recipient of the support (the beneficiary). The beneficiary is the company that has produced the finished motor fuel in Sweden, or that has introduced the fuel into Sweden from another country within the EU (entry) or outside the EU (import). Examples of finished motor fuels are the ethanol-based fuel E85, and biogas that has been upgraded to compressed natural gas for vehicles (“fordonsgas”). A company that produces or imports ethanol that is used at a later stage in the production of E85 cannot be named as the beneficiary.

Beneficiaries must fulfil the requirements for government support. One such requirement is that the company that has produced or introduced the fuel into Sweden (through intra-EU entry or import from outside the EU) must not be in financial difficulties.

• Govornment support (Legal guidance, in Swedish) External link.

Legal guidance

Detailed information on this topic is available in our legal guidance.

• Certain motor fuels produced from biomass (Legal guidance, in Swedish) External link.

If you have consumed electricity or fuel to produce mineralogical substances other than metals (mineralogical processing), you are entitled to claim a deduction for the full amount of excise duty on energy, carbon dioxide and sulphur (if applicable). You claim the deduction in your excise duty return for electricity or fuel. If you do not declare excise duty on electricity or fuel in an excise duty return, you must pay the excise duty at the full rate and then apply for a refund later.

In order for you to be granted a deduction or refund, the constituent material must undergo a chemical change due to heat in an oven, or a physical structural change. You are entitled to a deduction or refund for the manufacture of cement, lime, glass, mineral wool, brick, expanded clay, concrete products or ceramics.

You are not entitled to a deduction or refund for electricity or fuel consumed for other purposes in connection with mineralogical processing – for example, mechanical work, lighting and similar. You are not entitled to a deduction or refund for electricity or fuel consumed for drying purposes only.

You can claim a deduction for excise duty on fuel if you have sold the fuel to an approved duty-exempt user that has used the fuel in mineralogical processing.

• Duty-exempt users

Deductions and refunds

You can claim a deduction or apply for a refund for the full amount of excise duty on energy, carbon dioxide and sulphur (if applicable).

If you apply for a refund of excise duty on electricity, you are only entitled to the refund amount above SEK 2 000 per calendar year. A refund of excise duty on electricity will only be paid if the refund amount is at least SEK 1 000 per calendar quarter.

Voluntary liability for excise duty on electricity

You can apply to the Swedish Tax Agency for voluntary excise duty liability if you have consumed more than 10 Gigawatt hours (Gwh) of electricity within certain areas of use, such as for the production of mineralogical substances other than metals. If you have voluntary excise duty liability, you must not apply for a refund of excise duty. You can claim a deduction in your excise duty return for excise duty on electricity instead.

• Voluntary excise duty liability

When should I claim a deduction or apply for a refund?

If you are required to file an excise duty return for electricity, you can claim a deduction in your excise duty return. If you do not file excise duty returns for electricity, you must pay the excise duty at the full rate and then apply for a refund later. The same rule applies to excise duty on fuel: you can apply for a refund if you are not required to file an excise duty return for the fuel you have consumed.

• Excise duty on electricity
• Excise duty on fuel

How do I apply for a refund?

Information in Swedish about the application process is available on our webpage “Återbetalning av skatt på el och bränsle” (“Refunds of excise duty on electricity and fuel”).

• If you have consumed electricity, you must choose refund category 799 (“diverse industriella processer, tåg med mera el”: “various industrial processes, trains, etc. – electricity”).
• If you have consumed electricity, you must choose refund category 790 (“diverse industriella processer, bränsle”: “various industrial processes – fuel”).

• Refunds of excise duty on electricity and fuel (in Swedish)

Legal guidance

Detailed information on this topic is available in our legal guidance.

• Production of mineralogical substances other than metals (Legal guidance, in Swedish) External link.
• Electricity consumption during metallurgical or mineralogical processes (Legal guidance, in Swedish) External link.

When you produce energy products such as petrol, gas oil, liquefied petroleum gas, natural gas or biogas, you are entitled to claim an excise duty deduction for the electricity or fuel you have used during production. You can claim a deduction for excise duty on energy, carbon dioxide or sulphur. You claim the deduction in your excise duty return for electricity or fuel.

The same applies if you have produced other fuel products on which you have become liable to pay excise duty, such as dimethyl ether (DME) for engine operation.

If you do not declare excise duty on electricity or fuel in an excise duty return, you must pay the excise duty at the full rate and then apply for a refund later. Electricity and heat that you produce are not regarded as energy products.

• What do we mean by energy products? (Legal guidance, in Swedish) External link.

If you produce fuel, you must declare and pay excise duty on energy, carbon dioxide and sulphur (if applicable) directly, as soon as the fuel is produced. If you wish to handle fuel without declaring the excise duty on it directly, you can apply to become an approved stockist or warehouse keeper.

• Stockist
• Application form: Stockist approval – excise duty on energy (SKV 5075, in Swedish)
• Warehouse keeper
• Application form: Warehouse keeper approval – excise duty on energy (SKV 5377, in Swedish)
  

Excise duty returns

As a stockist or warehouse keeper, you declare excise duty by logging in to our e-service. If you are required to declare excise duty on fuel as soon as you have produced it, you can still use our e-service to create and file a special excise duty return.

• Excise duty returns (in Swedish)

If you prefer to file your excise duty return on paper, you can download and print it yourself. Your excise duty return must be signed by an authorised signatory and sent to the postal address stated on it. The Swedish Tax Agency must receive your excise duty return no later than five days after you produced the fuel.

• Special excise duty return: oil, liquefied petroleum gas (form SKV 5408, in Swedish)
• Special excise duty return: petrol (form SKV 5407, in Swedish)
• Special excise duty return: crude tall oil (form SKV 5421, in Swedish)
• Special excise duty return – natural gas, biogas, coal and coke, etc. (form SKV 5423, in Swedish)

Deductions and refunds

You will be granted a deduction or refund for the full amount of excise duty on energy, carbon dioxide and sulphur (if applicable). If you apply for a refund of excise duty on electricity, you are only entitled to the refund amount above SEK 2,000 per calendar year. A refund of excise duty on fuel will only be paid if the refund amount is at least SEK 1,000 per calendar quarter.

Voluntary liability for excise duty on electricity

You can apply to the Swedish Tax Agency for voluntary excise duty liability if you have consumed more than 10 Gigawatt hours (Gwh) of electricity within certain areas of use, such as for the production of energy products. If you have voluntary excise duty liability, you are not entitled to apply for a refund of excise duty. You can claim a deduction in your return for excise duty on electricity instead.

• Voluntary excise duty liability

When should I claim a deduction or apply for a refund?

If you are required to file excise duty returns for electricity, you can claim a deduction in your excise duty return. If you do not file excise duty returns for electricity, you must pay the excise duty at the full rate and then apply for a refund later. The same rule applies to excise duty on fuel: you can apply for a refund if you are not required to file excise duty returns for the fuel you have consumed.

• Excise duty on electricity
• Excise duty on fuel

• How do I apply for a refund?

Information in Swedish about the application process is available on our webpage “Återbetalning av skatt på el och bränsle” (“Refunds of excise duty on electricity and fuel”).

• If you have consumed electricity, you must choose refund category 799 (“diverse industriella processer, tåg med mera el”: “various industrial processes, trains, etc. – electricity”).
• If you have consumed fuel, you must choose refund category 790 (“diverse industriella processer, bränsle”: “various industrial processes – fuel”).

• Refunds of excise duty on electricity and fuel (in Swedish)

Legal guidance

Detailed information on this topic is available in our legal guidance.

• Production of energy and other products on which a manufacturer has become liable to pay excise duty (Legal guidance, in Swedish) External link.
• Electricity consumption during the production of certain types of fuels (Legal guidance, in Swedish) External link.

If you produce biogas, you are entitled to claim an excise duty deduction for electricity or fuel consumed during production. You can claim a deduction for excise duty on energy, carbon dioxide or sulphur. You claim the deduction in your excise duty return for electricity or fuel.

If you do not declare excise duty on electricity or fuel in an excise duty return, you must pay the excise duty at the full rate and then apply for a refund later. One condition for entitlement to an excise duty deduction or refund is that you make use of the biogas – for example, in the production of district heating or compressed natural gas/biogas for vehicles.

If you produce and make use of gaseous biogas, you must declare and pay excise duty on energy and carbon dioxide as soon as you have produced the biogas. In order to handle the biogas without needing to declare the excise duty on it directly, you can apply to become an approved stockist.

Stockist

Application form: Application to become a stockist approval – excise duty on energy (SKV 5075, in Swedish)

If you produce liquefied biogas, you need to be an approved warehouse keeper in order to handle the biogas without declaring the excise duty on it directly.

Warehouse keeper

• Application form: Application for warehouse keeper approval – excise duty on energy (SKV 5377, in Swedish)

Excise duty returns

As a stockist or warehouse keeper, you declare excise duty by logging in to our e-service. Even if you are required to declare excise duty on liquefied biogas as soon as you have produced it, you can still use our e-service to create and file a special excise duty return.

Excise duty returns (in Swedish)

If you prefer to file your excise duty return on paper, you can download it yourself. If you have produced gaseous biogas, you must file your tax return on a printed form. Your excise duty return must be signed by an authorised signatory and sent to the postal address stated on it. The Swedish Tax Agency must receive your excise duty return no later than five days after you produced the biogas.

Special excise duty return: oil, liquefied petroleum gas (SKV 5408, in Swedish)

Special excise duty return – natural gas, biogas, coal and coke, etc. (SKV 5423, in Swedish)

Deductions and refunds

When you produce biogas through the decomposition (digestion) of organic material in a biodigester tank, you are entitled to an excise duty deduction or refund for the following, for example:

• electricity consumed in the event of certain pretreatment procedures such as the pumping of sludge for sludge thickening, and the treatment of sludge in sludge thickeners before the biodigester tank stage at a waste water treatment plant
• fuel consumed to heat biodigester tanks
• electricity consumed in upgrading biogas at a biogas production facility.

You are not entitled to an excise duty deduction or refund for the following, for example:

• electricity consumed for aeration and presedimentation at a waste water treatment plant
• biogas compression at an operating pressure of up to 220 bars
• electricity consumed in upgrading biogas at a location other than the biogas production facility

Detailed information on this topic is available in our legal guidance.

Production of energy products: biogas (Legal guidance, in Swedish) External link.

Deductions and refunds

You can be granted a deduction or refund for the full amount of excise duty on energy, carbon dioxide and sulphur (if applicable). If you apply for a refund of excise duty on electricity, you are only entitled to the refund amount above SEK 2,000 per calendar year. A refund of excise duty on fuel will only be paid if the refund amount is at least SEK 1,000 per calendar quarter.

Voluntary liability for excise duty on electricity

You can apply to the Swedish Tax Agency for voluntary excise duty liability if you have consumed more than 10 Gigawatt hours (Gwh) of electricity within certain areas of use, such as for the production of biogas. If you have voluntary excise duty liability, you are not entitled to apply for a refund of excise duty. You can claim a deduction in your return for excise duty on electricity instead.

Voluntary excise duty liability

When should I claim a deduction or apply for a refund?

If you are required to file excise duty returns for electricity, you can claim a deduction in your excise duty return. If you do not declare excise duty on electricity, you must pay the excise duty at the full rate and then apply for a refund later. The same rule applies to excise duty on fuel: you can apply for a refund if you are not required to file an excise duty return for the fuel you have consumed.

Excise duty on electricity

Excise duty on fuel

How do I apply for a refund?

Information in Swedish about the application process is available on our webpage “Återbetalning av skatt på el och bränsle” (“Refunds of excise duty on electricity and fuel”).

• If you have consumed electricity, you must choose refund category 799 (“diverse industriella processer, tåg med mera el”: “various industrial processes, trains, etc. – electricity”).
• If you have consumed fuel, you must choose refund category 790 (“diverse industriella processer, bränsle”: “various industrial processes – fuel”).

Refunds of excise duty on electricity and fuel (in Swedish)

Legal guidance

Detailed information on this topic is available in our legal guidance.

Electricity consumption during the production of biogas (Legal guidance, in Swedish) External link.

Fuel consumption during the production of biogas (Legal guidance, in Swedish) External link.

If you have consumed electricity or fuel for the operation of trains or other means of rail transport, you can claim a deduction for the full amount of excise duty on energy, carbon dioxide and sulphur (if applicable). You claim the deduction in your excise duty return for electricity or fuel. If you are not required to file an excise duty return, you should apply for a refund of excise duty later on instead. Other means of rail transport include trams and underground trains. The excise duty exemption mainly applies to railway companies, but also to industries in which private rail tracks are used, as well as ports or harbours with rail-mounted cranes.

You are also entitled to an excise duty deduction or refund for the following:

• electricity consumed for the operation of auxiliary devices adjacent to rail tracks
• electricity consumption for other engine operation or heating purposes directly connected with the above – for example, the operation of signalling equipment, points heating systems and safety devices along the tracks

You can also claim an excise duty deduction if you have sold fuel to an approved duty-exempt user that has used the fuel for the operation of trains or other means of rail transport.

Duty-exempt users

Deductions and refunds

You can claim a deduction or refund for the full amount of excise duty on energy, carbon dioxide and sulphur (if applicable). If you apply for a refund of excise duty on electricity, you are only entitled to the refund amount above SEK 2,000 per calendar year. A refund of excise duty on fuel will only be paid if the refund amount is at least SEK 1,000 per calendar quarter.

Voluntary liability for excise duty on electricity

You can apply to the Swedish Tax Agency for voluntary excise duty liability if you have consumed more than 10 Gigawatt hours (Gwh) of electricity within certain areas of use, such as for the operation of trains. If you have voluntary liability for excise duty, you must not apply for a refund of excise duty. After we have approved your application, you can claim deductions in your excise duty returns, which we will send you on an ongoing basis.

Voluntary excise duty liability

When should I claim a deduction or apply for a refund?

If you are required to file excise duty returns for electricity, you can claim a deduction in your excise duty return. If you do not declare excise duty on electricity, you must pay the excise duty at the full rate and then apply for a refund later. The same rule applies to excise duty on fuel: you can apply for a refund if you are not required to file an excise duty return for the fuel you have consumed. You can only apply for these types of deductions or refunds for your own electricity or fuel consumption.

Excise duty on electricity

Excise duty on fuel

You are not entitled to a reduced rate of excise duty, and cannot claim an excise duty refund, for consumption of any of the following:

• electricity for railway depot lighting
• petrol
• high-duty-rate diesel

How do I apply for a refund?

Information in Swedish about the application process is available on our webpage “Återbetalning av skatt på el och bränsle” (“Refunds of excise duty on electricity and fuel”). You can choose refund category 791 (“tåg och andra spårbundna färdmedel – bränsle”: “trains and other means of rail transport – fuel”) or 799 (“diverse industriella processer, tåg med mera el”: “various industrial processes, trains, etc. – electricity”).

Refunds of excise duty on electricity and fuel (in Swedish)

Legal guidance

Detailed information on this topic is available in our legal guidance.

• Electricity consumption in trains, etc. (Legal guidance, in Swedish) External link.
• Fuel consumption in trains or other means of rail transport (Legal guidance, in Swedish) External link.