Excise duty on energy
Here, you can access information about excise duty on energy, carbon dioxide and sulphur. For example, you can find out who has to pay excise duty, how much they have to pay, and when. This information is primarily for those who have to declare and pay excise duty on electricity or fuel.
Information
This webpage is due to be updated. Please visit the corresponding Swedish-language page for the latest information.
Our e-services
Use our Swedish e-services for excise duty on electricity and fuel. Punktskatt – deklaration is for excise duty returns and Punktskatt – återbetalning is for excise duty refunds.
Filing an excise duty return and paying excise duty on electricity and fuel
Individuals or companies that use electricity or fuel in a way that requires them to be registered with the Swedish Tax Agency must file the excise duty tax return they receive from us for each accounting period. An accounting period is usually one calendar month.
If you are due to pay a maximum of SEK 50,000 in excise duty per tax year, the Swedish Tax Agency may reach the decision that your accounting period can be a financial year instead.
You must file an excise duty return even if you don’t have any excise duty to pay. If this is the case, enter “0 kronor” (SEK 0) in the box marked “Skatt att betala” (“Excise duty to pay”). The easiest way to file an excise duty return is via our Swedish excise duty return e-service: “Punktskatt – deklaration”. If you do not file your excise duty returns via our e-service, you can fill in a paper excise duty return and post it to us at the address printed on the form.
The filing deadline is stated on your excise duty return. To avoid interest charges, the correct amount must be credited to your tax account by the deadline date.
Excise duty return filing deadlines and payment dates
| Reporting period | Excise duty return filing deadlines and payment dates |
|---|---|
One month | The excise duty return filing deadline is normally the 12th or the 26th day of the month, or the 12th day of the second month, following the end of the reporting period. Legal guidance in Swedish about excise duty return filing dates: Deklarationstidpunkt för en punktskattedeklaration (Rättslig vägledning, in Swedish) Your excise duty payment must be credited to your tax account by the filing deadline at the latest. |
Full year | We must receive your excise duty return no later than the 26th day of the second month following the end of the reporting period. The payment amount must be credited to your tax account by the same date. Examples: if your reporting period is 1 January to 31 December, we must receive your excise return no later than 26 February of the following year. |
If the last date for payment (the 12th or 26th) falls on a weekend or public holiday, the deadline is the next business day (Monday to Friday).
Filing an excise duty return, or making a payment, after the deadline
If you have not submitted your excise duty tax return on time, it is important that you submit it as soon as possible, even if it is late. The Swedish Tax Agency may decide to charge you a late submission penalty if you do not file your excise duty tax return on time.
If you do not pay on time and have a deficit on your tax account, the Swedish Tax Agency will calculate an interest charge which you must pay. You will then receive a payment demand or injunction from the Swedish Tax Agency. The interest amount in question will be stated in our payment demand or injunction.
Tax surcharge
You might need to pay a tax surcharge if:
- you provide incorrect details in your excise duty return
- discretionary taxation results in a deviation from the details in your excise duty return
- you fail to file an excise duty return and the Swedish Tax Agency therefore applies discretionary taxation
Find out about tax surcharges and exemptions:
Requesting a review
You can request a review of a Swedish Tax Agency decision regarding payment of excise duty. This could be an excise duty amount we have determined on the basis of information you have provided in your excise duty return, for example. The Swedish Tax Agency must receive your review request by the end of the sixth year following the calendar year during which the financial year in question ended.
You can send your review request to the Swedish Tax Agency at the following address:
Skatteverket
771 83 Ludvika
Sweden
If you prefer, you can email it to us via the Contact us page:
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)
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 (Legal guidance, in Swedish)
Information about government support
When the Swedish Tax Agency reaches a decision on deductions or refunds relating to excise duty on electricity and fuel for certain areas of use, the EU regulations on government support apply. To qualify for government support, the recipient must fulfil all the necessary requirements. They must not be in financial difficulties, for example.
If you receive a certain amount of government support during a calendar year, you must submit statistical information to the Swedish Tax Agency. You can find out more about government support, and when you have to provide statistical information, under the drop-down menus below. If you meet the requirements, you must provide the following statistical information:
- type of enterprise: small, medium or large
- region (the geographical region in which the largest share of electricity or fuel was consumed)
- area of activity (the first three digits of the SNI code for the operation in which the largest share of electricity or fuel was consumed)
Government support for your electricity and fuel consumption while carrying out primary agricultural production activities
If you run an agriculture or forestry business, you must also indicate whether or not you carry out primary agricultural production activities. If you carry out primary agricultural production activities, you must submit details of the percentage of your electricity or fuel consumption that is accounted for by these production activities.
What is primary agricultural production?
“Primary agricultural production” means the production of products of the soil and livestock products without any further intervention that changes the nature of such products.
Further information on the disclosure and reporting of data relating to government support is available in our legal guidance section.
Primary agricultural production (Legal guidance, in Swedish)
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.
Excise duty rates and exchange rates for EUR to SEK
You will find the rate of excise duty for electricity use on the webpage “Excise duty on electricity”.
You will find the rates of excise duty for fuel on the webpage “Excise duty on fuel”.
The applicable exchange rate for EUR to SEK is 11.3145 for 2025 and 10.5833 for 2024.
Reduced rates of excise duty
Reduced rates of excise duty apply to fuel and electricity consumed in certain types of operations. You can find out about the rules that apply to some of these operations below.
Manufacturing processes in industrial operations
You may be entitled to a reduced rate of excise duty on electricity or fuel consumed during manufacturing processes in industrial operations. If so, you can either claim a deduction in your excise duty return, or apply for a refund later.
You are only entitled to a reduced rate of excise duty on electricity or fuel consumed by your business – not on electricity or fuel consumed by another business. This rule applies even if both businesses belong to the same corporate group.
To qualify for an excise duty deduction or refund, you must fulfil certain eligibility requirements for government support. For example, you must not be in financial difficulties when you claim the deduction or submit your refund application. Please see “Deductions granted as government support” below.
To qualify for an excise duty deduction or refund on fuel, the fuel must have been consumed in a production plant covered by the EU Emissions Trading System. For this fuel, you are only entitled to a deduction or refund for excise duty on carbon dioxide.
You cannot be granted a deduction or refund for excise duty on all types of fuels (exceptions include unmarked diesel and petrol, for example). Further, you are not entitled to a deduction or refund for fuel used for the operation of motor vehicles.
The Swedish Environmental Protection Agency (“Naturvårdsverket”) is the licensing authority for the EU Emissions Trading System.
What are considered to be industrial operations?
The Swedish Standard Industrial Classification (SNI) system must be used for general guidance when assessing whether your business activities are considered to be industrial operations. Other circumstances may also have some relevance.
What is considered to be a manufacturing process?
You are not entitled to a deduction or refund for all the electricity or fuel consumed in industrial operations. You are only entitled to a deduction or refund for the electricity or fuel consumed in manufacturing processes. In other words, a deduction or refund only applies to fuel or electricity consumption that is directly related to ongoing processing.
The following are examples of manufacturing processes:
- processing of raw materials and other primary input materials
- freezing of goods
- assembly line production.
Electricity and fuel consumption in manufacturing processes is not limited to machines and other production equipment. A deduction or refund can also be granted for other consumption directly related to ongoing processing. Examples include consumption in manufacturing halls, storage areas that are not used for finished products, operations laboratories, operations offices, and premises used for development operations or applied research. This could include consumption for the following, for example:
- heating and lighting
- operation of equipment
- hot holding and chilled or frozen storage of goods included in the manufacturing process
- air humidity control
- operation of lifts, conveyor belts, traverse cranes, cranes and industrial trucks
- qualitative and functional stock control prior to the placement of products in a storage area for finished products
- packaging of products before their placement in a storage area for finished products.
Consumption in the following locations is not included in the manufacturing process:
- premises for the storage of output stock, including consumption for hot holding and chilled or frozen storage of finished products
- premises used as head offices or sales offices
- premises used for training or conferences
- staff amenities such as changing rooms, lunchrooms or gyms
- staff canteens
- premises used for occupational healthcare services
- premises used for fundamental research.
Deductions or refunds for excise duty
Electricity
You may be entitled to a deduction or refund for excise duty on electricity consumed in your operations. The lowest level to which excise duty can be reduced is 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.
Fuel
You may be entitled to a 100% deduction or refund for excise duty on carbon dioxide. A refund will only be paid out 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 in manufacturing processes in industrial operations. 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.
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
- Delivery of heating or cooling to agricultural, aquaculture and industrial operations, etc.
How do in apply for a refund?
If you intend to apply for a refund of excise duty on electricity or fuel that you have consumed during your own manufacturing process in industrial operations, 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 793 (“industry electricity”).
- If you have consumed fuel, you must choose refund category 787 (“industrial emissions allowances – fuel”).
If you have heating or cooling delivered by another party, they may be entitled to claim a refund for the electricity or fuel used for the production of heating or cooling. The party who consumed the electricity or fuel should choose refund category 775 (refund – excise duty, heating supply, fuel and electricity).
Deductions granted as government support
If you are granted a reduced rate of excise duty on electricity or fuel that you have consumed in manufacturing processes in industrial operations, this is a form of government support. To qualify for government support, you must fulfil all the necessary requirements. Your business must not be in financial difficulties, for example.
If you are granted a deduction or refund of excise duty on electricity or fuel amounting to more than EUR 50,000 in a calendar year, you must submit statistical information to the Swedish Tax Agency. The same rule applies if you are granted a refund of excise duty on fuel of at least EUR 100,000 in a calendar year.
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 first three digits of the SNI code for the operation in which you consumed the largest share of electricity or fuel).
If you claim deductions for fuel in your excise duty returns as an authorised warehouse keeper, registered receiver of goods or approved stockist, you provided this information when you registered. You are therefore not required to submit it to us again.
- Find out how your business activities are classified (Statistics Sweden)
- Government support (Legal guidance, in Swedish)
Legal guidance
Detailed information on this topic is available in our legal guidance section.
Agricultural and forestry operations
You are entitled to a reduced rate of excise duty on electricity or fuel consumed in professional agricultural or forestry operations. If this applies to you, 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, forwarding and ground preparation.
Further information is available in Swedish on our webpage “Återbetalning av skatt på el och bränsle” (“Refunds of excise duty on electricity and fuel”).
If you are required to file an excise tax return for fuel, you must not apply for a refund of excise duty on high-duty-rate oil consumed in the operation of commercial vehicles, ships and certain types of boats. You can claim a deduction in your excise duty return instead.
Deduction and refunds
The amounts outlined below currently apply to deductions and refunds for fuel and electricity consumed in professional agricultural or forestry operations. You are only entitled to a deduction or refund for the amount of excise duty you have paid on the fuel. If you have paid a lower rate of excise duty, the deduction or refund amount is reduced accordingly.
Fuel
You are entitled to a deduction or refund for excise duty on unmarked fuel consumed in the operation of commercial vehicles, ships or certain types of boats. You are also 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 are entitled to a reduced rate of excise duty or a refund.
Excise duty deduction and refund amounts for unmarked fuel: 1 July 2025 to 31 December 2026
Excise duty on energy | Excise duty on carbon dioxide |
|---|---|
SEK 1,150 per cubic metre | SEK 2,553 per cubic metre |
Excise duty deduction and refund amounts for unmarked fuel: 1 April to 30 June 2025
Excise duty on energy | Excise duty on carbon dioxide |
|---|---|
SEK 1,470 per cubic metre | SEK 2,553 per cubic metre |
Excise duty deduction and refund amounts for unmarked fuel: 1 January to 31 March 2025
Excise duty on energy | Excise duty on carbon dioxide |
|---|---|
SEK 1,470 per cubic metre | SEK 2,465 per cubic metre |
- Refund amounts that apply to unmarked diesel consumed in forestry operations
- Refund amounts that apply to unmarked diesel consumed in agricultural operations
- Refund amounts that apply to unmarked diesel consumed in greenhouse operations
Deductions and refunds: marked diesel oil
If you have consumed marked diesel oil in the operation of ships or boats with a fishing licence that is not limited to fishing in private waters, you are entitled to a reduced rate of excise duty or a refund.
Excise duty deduction and refund amounts for marked fuel: 1 April 2025 to 31 December 2026
Excise duty on energy | Excise duty on carbon dioxide |
|---|---|
SEK 0 per cubic metre | SEK 2,553 per cubic metre |
Excise duty deduction and refund amounts for marked fuel: 1 January to 31 March 2025
Excise duty on energy | Excise duty on carbon dioxide |
|---|---|
SEK 0 per cubic metre | SEK 2,465 per cubic metre |
- Refund amounts that apply to marked diesel consumed in forestry operations
- Refund amounts that apply to marked diesel consumed in agricultural operations
- Refund amounts that apply to marked diesel consumed in greenhouse operations
Electricity
You can claim 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, heating supply, fuel and electricity).
- 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. Your business must not be in financial difficulties, for example.
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.
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 that was consumed in these production activities.
What is primary agricultural production?
You are engaged in primary agricultural production if you produce products through cultivation or livestock breeding, without carrying out any other processes that alter these products.
- Primary agricultural production (Legal guidance, in Swedish)
- Disclosure and reporting of data relating to government support (Legal guidance, in Swedish)
- Find out how your business activities are classified (Statistics Sweden, in Swedish)
Legal guidance
Detailed information on this topic is available in our legal guidance section.
Aquaculture operations
You may be entitled to a reduced rate of excise duty on electricity or fuel consumed in professional aquaculture operations. If so, you can apply for a refund of the difference between the standard and reduced rates. Some examples of professional aquaculture operations are the cultivation of crayfish, fish, mussels, aquatic plants and frogs.
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.
Excise duty deduction and refund amounts for unmarked fuel: 1 July 2025 to 31 December 2026
Excise duty on energy | Excise duty on carbon dioxide |
|---|---|
| SEK 1 150 per cubic metre | SEK 2 553 per cubic metre |
Excise duty deduction and refund amounts for unmarked fuel: 1 April to 30 June 2025
| Excise duty on energy | Excise duty on carbon dioxide |
|---|---|
SEK 1 470 per cubic metre | SEK 2 553 per cubic metre |
Excise duty deduction and refund amounts for unmarked fuel: 1 January to 31 March 2025
| Excise duty on energy | Excise duty on carbon dioxide |
|---|---|
SEK 1 470 per cubic metre | SEK 2 465 per cubic metre |
Refund amounts that apply to unmarked diesel consumed in 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.
Excise duty deduction and refund amounts for marked fuel: 1 April 2025 to 31 December 2026
Excise duty on energy | Excise duty on carbon dioxide |
|---|---|
SEK 0 per cubic metre | SEK 2 553 per cubic metre |
Excise duty deduction and refund amounts for marked fuel: 1 January to 31 March 2025
| Excise duty on energy | Excise duty on carbon dioxide |
|---|---|
SEK 0 per cubic metre | SEK 2 465 per cubic metre |
Refund amounts that apply to marked diesel consumed in 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)
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)
Disclosure and reporting of data relating to government support (Legal guidance, in Swedish)
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)
Professional agricultural, forestry and aquaculture operations (Legal guidance in Swedish)
Data centres
From 1 July 2023, you can no longer be granted a deduction or refund for excise duty on fuel consumed in a data centre. From 1 July 2023, you can no longer apply for voluntary liability for excise duty on electricity consumed in a data centre.
You may be entitled to a reduced rate of excise duty on electricity consumed before 1 July 2023 in equipment that you have at your disposal in a data centre. To be granted the reduced rate of excise duty, you can either claim a deduction in your excise duty return, or apply for a refund later.
The Swedish Tax Agency defines a data centre as a facility:
- where a businessperson who mainly (at least 75%) carries out information services, information processing, or leasing of server space and related services
- that has a total installed capacity of at least 0.1 megawatts
(You must not include cooling and fan systems in the calculation of installed capacity. Installed capacity means the rated power output of equipment. This means the maximum effect – also known as nameplate capacity – specified by the manufacturer.)
As an electricity consumer, you are not required to ensure an installed capacity of at least 0.1 megawatts in order to claim a deduction or to apply for an excise duty refund. The fact that your equipment is located in a data centre is sufficient for you to meet the eligibility requirements. When you claim a deduction or apply for an excise duty refund, you can include electricity consumption accounted for by the cooling and fan systems at your disposal in the data centre.
Deduction and refund amounts
You may be entitled to a deduction or refund for excise duty on electricity consumed in your operations before 1 July 2023, amounting to the difference between the current excise duty rate and SEK 0.006 per kilowatt-hour. If you apply for a refund, you are only entitled to the refund amount above SEK 8,000 per calendar year.
Voluntary liability for excise duty on electricity
You can apply to the Swedish Tax Agency for voluntary liability for excise duty if you have consumed more than 10 Gigawatt hours (Gwh) of electricity within certain areas of use, such as in a data centre. If you have voluntary liability for excise duty, you must not apply for a refund of excise duty. After we have approved your application, you can claim deductions in the excise duty returns we send you. From 1 July 2023, you can no longer apply for voluntary liability for excise duty on electricity consumed in a data centre.
When should I claim a deduction or apply for refund?
If you have to file an excise duty return for electricity, you can claim an excise duty deduction in your return. If you do not declare excise duty on energy for your electricity consumption, you must pay the excise duty at the full rate and then apply for a refund later. Your deduction claim or refund application must be for your own electricity consumption only.
How do I apply for a refund?
If you intend to apply for a refund of excise duty on electricity that you have consumed in a data centre, information in Swedish about the application process is available on our webpage “Återbetalning av skatt på el och bränsle” (“Refunds of excise duty on electricity and fuel”). Here, you can choose refund category 795 (Data centres – electricity). If, on the other hand, you have produced heating or cooling that has been supplied to another party for use in a data centre, you should choose refund category 775 (refund – excise duty, heating supply, fuel and electricity).
Refunds of excise duty on electricity and fuel (in Swedish)
Deductions granted as government support
When you are granted a reduced rate of excise duty on electricity that you have consumed in a data centre, this is a form of government support. To qualify for government support, you must fulfil all the necessary requirements. You must not be in financial difficulties, for example.
If, during a calendar year, you receive more than EUR 50,000 in government support for electricity, you must submit statistical information to the Swedish Tax Agency. If this applies to you, you must provide the following statistical information:
- type of enterprise (small, medium or large)
- region (the geographical region in which you consumed the largest share of electricity)
- area of activity (the first three digits of the SNI code for the operation in which you consumed the largest share of electricity)
Disclosure and reporting of data relating to government support (Legal guidance, in Swedish)
Legal guidance (in Swedish)
Detailed information on this topic is available in our legal guidance section.
Shore power
You are entitled to a refund of the excise duty you have paid on electricity that you consumed in a ship while docked at a port. All of the following requirements must be fulfilled:
- The ship must be used for maritime transport.
- The ship must have a gross tonnage of at least 400.
- The electricity transferred must be at least 380 V.
You may be entitled to a refund of excise duty on electricity you consume, amounting to the difference between the current excise duty rate and SEK 0.006 per kilowatt-hour.
Further information is available in Swedish on our webpage about refunds of excise duty on electricity and fuel.
Refunds of excise duty on electricity and fuel – Shore power (in Swedish)
Refund application (electricity) – shore power (SKV 5368)
Legal guidance (in Swedish)
Detailed information on this topic is available in our legal guidance section.
Reduced excise duty rates for heating
You may be entitled to reduced rates of excise duty on electricity and fuel consumed to produce heat. You can find out about the rules that apply to various types of operations below.
Delivery of heating or cooling to agricultural, aquaculture, industrial operations, etc.
You are entitled to a refund of excise duty on electricity that you have consumed to supply heating or cooling required for manufacturing processes in industrial, agricultural or aquaculture operations. In certain cases, you may also be eligible for a refund of excise duty on fuel consumed for heating or cooling that you have supplied. The type of operation to which you supplied the heating or cooling, and the point in time at which you consumed the fuel, will determine your eligibility for a refund of excise duty.
Legal guidance
Detailed information on this topic is available in our legal guidance section.
Production of electricity, heating and cooling (Legal guidance, in Swedish)
Producing heat in a production plant covered by the EU Emissions Trading System
You may be entitled to a reduced rate of excise duty, or a refund of the total excise duty on carbon dioxide paid. This applies to fuel other than high-duty-rate oil consumed for heat production other than through a combined heat and power process (cogeneration) in a production plant covered by the EU Emissions Trading System. One of the requirements is that the refund amount is at least SEK 1,000 per calendar quarter. If you produce heat through a combined heat and power process (cogeneration), you can find out more about this by clicking “Combined heat and power generation (cogeneration)” below.
If you used the heat during a manufacturing process, you can find out about deductions and refunds here:
For further information about emissions trading, please visit the Swedish Environmental Protection Agency’s website.
Here you can find out about the rules that apply if you produce heat through a combined heat and power process:
When should I claim a deduction or apply for a refund?
If you have to file an excise duty return for fuel, you can claim a deduction in your return. If you do not file this kind of return, you should apply for a refund of excise duty on carbon dioxide later on instead.
- How do I apply for a refund?
Information in Swedish about the application process is available on our webpage about refunds of excise duty on electricity and fuel. Select refund category 788 (Heat production emissions trading (heating in a production plant covered by the EU Emissions Trading System) – fuel).
Deductions granted as government support
When you are granted a reduced rate of excise duty on fuel for heat production, this is a form of government support. To qualify for government support, you must fulfil all the necessary requirements. You must not be in financial difficulties, for example.
If you receive more than EUR 100,000 in government support during a calendar year, you must submit statistical information to the Swedish Tax Agency. If applicable, you must submit the following details:
- type of enterprise (small, medium or large)
- region (the geographical region in which you consumed the largest share of fuel)
- area of activity (the first three digits of the SNI code for the operation in which you consumed the largest share of fuel)
- Find out how your business activities are classified (Statistics Sweden)
- Disclosure and reporting of data relating to government support (Legal guidance, in Swedish)
Legal guidance
Detailed information on this topic is available in our legal guidance section.
Production of heat and electricity through a combined heat and power process (cogeneration)
If you consume fuel through a combined heat and power process (cogeneration) in a production plant covered by the EU Emissions Trading System, you may be entitled to claim a reduced rate of excise duty on the fuel in your excise duty return, or to apply for a refund later on. You may be entitled to a reduced rate of excise duty on carbon dioxide, or a full refund, on fuel other than high-duty-rate oil. A refund will only be paid if the refund amount is at least SEK 1,000 per calendar quarter.
If you want to find out more about emissions trading, visit the Swedish Environmental Protection Agency’s website.
The Swedish Environmental Protection Agency (in Swedish)
You are considered to be engaged in combined heat and power production if:
- heat and excise-duty-liable electricity are produced simultaneously during the same process
- the heat is transferred to district heating water or similar
- the electrical efficiency level is at least 15%.
The electrical efficiency level of your production plant is calculated by comparing the amount of electricity produced in relation to the energy input from the fuel consumed. Your right to a deduction or refund is determined by the actual electrical efficiency level of the production plant – not the maximum capacity for which it is designed.
When you produce electricity that is subject to excise duty, you must register with us as an electricity producer. You will then receive excise duty returns on an ongoing basis so that you can report and pay excise duty on the electricity you have consumed to produce heat. You do not need to report and pay excise duty on the electricity you have consumed to generate electricity. Here you can find out about the rules that apply to electricity producers.
Notification – Excise duty on energy: Registering for excise duty liability (SKV 5342, in Swedish)
Do a breakdown of your fuel consumption before applying for an excise duty refund
You need to break down the amounts of fuel you have consumed for the production of:
- heat
- electricity subject to excise duty
- electricity exempt from excise duty.
You do a proportional breakdown of your fuel consumption by the amounts used to generate heat, electricity subject to excise duty, and electricity exempt from excise duty. If you have consumed various types of fuels, you must do a separate breakdown for each fuel type.
If you have also consumed the fuel to produce electricity without making use of the heat generated (condensing power production), you also need to do a fuel breakdown for that production type.
Breakdown method: heat and electricity production (Legal guidance, in Swedish)
If you have consumed fuel to produce electricity that is subject to excise duty, you can claim a deduction for the full amount of excise duty on energy, carbon dioxide and sulphur (if applicable).
When should I claim a deduction or apply for refund?
If you have to file an excise duty return for fuel, you can claim a deduction in your return. If you don’t declare excise duty on fuel, you should apply for a refund of the excise duty on carbon dioxide you have paid instead.
How do I apply for a refund?
Information in Swedish about the application process is available on our webpage about refunds of excise duty on electricity and fuel. Select refund category 787 (“industri utsläppsrätter – bränsle”: “industry emissions allowances – fuel”).
Deductions granted as government support
When you are granted a refund or reduced rate of excise duty on fuel production, this is a form of government support. To qualify for government support, you must fulfil all the necessary requirements. You must not be in financial difficulties, for example.
Government support (Legal guidance, in Swedish)
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)
Disclosure and reporting of data relating to government support (Legal guidance, in Swedish)
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)
Heating with biogas and biopropane
If you consume biogas or biopropane for heating, you might be entitled to a deduction for the full amount of excise duty on energy and 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. You are not entitled to an excise duty deduction if you sell biogas or biopropane to someone who resells the fuel to 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)
- Production plant permits (Swedish Energy Agency, in Swedish)
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”).
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.
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)
- Swedish Standard Industrial Classification (SNI) (Statistics Sweden)
- Disclosure and reporting of data relating to government support (Legal guidance, in Swedish)
Legal guidance
Further information is available about this topic in our legal guidance.
Excise duty exemption for electricity or fuel consumption
You may be entitled to an excise duty exemption for electricity or fuel consumed for certain purposes. You can find out about the rules that apply in different contexts below.
Excise duty exemption for fuel consumption
Consumption of fuel in certain boats and ships (vessels) for non-private use
If you use fuel in boats or ships (vessels) for anything other than private purposes, you can claim a deduction in your excise duty return, for the full amount of excise duty on energy, carbon dioxide and sulphur (if applicable) on the fuel. You are also entitled to claim a deduction for excise duty if you supply fuel to an approved duty-exempt user, who then uses the fuel in a boat or ship. If the fuel is delivered directly to the fuel tank of a boat or ship, you can claim a deduction for excise duty – even if the receiving party is not an approved duty-exempt user.
In order for a vessel to be classified as a ship in accordance with Sweden’s Energy Taxation Act, its hull must be at least 12 metres long and four metres wide. All other vessels are classified as boats. The definition of ships and boats in the Energy Taxation Act is not consistent with the definition in the Swedish Maritime Code.
If you do not file an excise duty return for the fuel, you must pay the full rate of excise duty and then apply for a refund later. In some cases, you may need to apply for a refund even if you file an excise duty return for fuel. See “Consumption of fuel in a boat without a fishing licence and permission to use low-duty-rate marked diesel” below.
In the case of non-private use of vessels, you are entitled to a reduced rate or a refund of excise duty. Non-private use means:
- transport of passengers in return for compensation
- transport of goods in return for compensation
- provision of other services in return for compensation – for example, pilotage and towage of vessels
- professional fishing
- 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.
You are not entitled to a reduced rate of excise duty or an excise duty refund if the vessel is used for any of the following purposes:
- transportation of passengers or goods within your own business activities
- transportation of non-paying passengers, or transportation for which only a nominal amount of compensation is paid
- business entertainment
- internal training
- your own leisure travel
- quayside restaurant
- quayside hostel
- work platform for an excavator used for dredging or similar activities, where the fuel is consumed in the excavator.
Leasing a vessel is not always considered to be non-private use. The party that leases the vessel from you can only be granted excise duty exemption if they lease it for non-private use.
Deductions and refunds
If you file an excise duty return for fuel, you can claim a deduction for the full amount of excise duty on energy, carbon dioxide and sulphur (if applicable). If you do not file an excise duty return, you can claim a refund of the excise duty you have paid on it.
A refund will only be paid if the refund amount is at least SEK 500 per calendar quarter, and if the fuel consumption relates to one of the following:
- petrol in a ship
- petrol in a boat with a fishing licence that is not limited to fishing in private waters
- fuel other than marked diesel in a boat without a fishing licence.
A refund will only be paid if the refund amount is at least SEK 1,000 per calendar quarter, and if the fuel consumption relates to one of the following:
- fuel other than petrol or unmarked diesel in a ship
- fuel other than petrol or unmarked diesel in a boat with a fishing licence that is not limited to fishing in private waters
- fuel other than petrol or unmarked diesel in a boat with permission from the Swedish Tax Agency to fill the fuel tank with marked fuel.
Special regulations for agricultural, forestry and aquaculture operations
Special regulations apply to the use of diesel in ships and certain boats in professional agricultural, forestry or aquaculture operations.
Keeping marked diesel products in the fuel tank of a boat may be prohibited
Marked diesel must not be present in the fuel tank of a boat that has been refuelled in Sweden. This prohibition does not apply to fishing boats with a fishing licence that is not limited to fishing in private waters.
The Swedish Tax Agency can grant an exemption from this prohibition. To apply for an exemption, please fill in form SKV 5345, “Permission to use marked fuel oil in boats” (“Medgivande att använda märkt olja i båt”). However you must pay excise duty if you use marked diesel for private purposes in a boat for which you have been granted permission. The Swedish Tax Agency can withdraw permission if the boat is used for private purposes.
It is permitted for marked diesel to be present in the fuel tank of a boat that has been refuelled in a country in which it is legal, and then brought to Sweden.
You can be fined SEK 10,000 if you have marked fuel in your fuel tank without permission.
- Application for permission to use marked diesel in boats (SKV 5345, in Swedish)
- Special charge (Legal guidance, in Swedish)
Consumption of fuel in vessels for non-private use
Here, you can find out about the rules that apply if you are going to file an excise duty return for fuel, if you are a duty-exempt user, or if you intend to apply for a refund of excise duty later.
Fuel consumption in ships for non-private use
Claiming a deduction in your excise duty return
If you have used fuel other than petrol or unmarked diesel, you can claim a deduction for excise duty on energy, carbon dioxide and sulphur (if applicable). You can also claim an excise duty deduction if you have delivered this type of fuel 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 a ship’s fuel tank.
Duty-exempt users
If you are an approved duty-exempt user, you can take delivery of all fuels apart from petrol and unmarked diesel without paying excise duty on them. Your fuel supplier can claim a deduction for excise duty in their excise duty return. You cannot be granted a refund by the Swedish Tax Agency for fuel that you can purchase on a duty-free basis.
Applying for a refund
You can apply for a refund of excise duty on energy and carbon dioxide for petrol. You can also apply for a refund of excise duty on energy, carbon dioxide and sulphur (if applicable) for fuel other than unmarked diesel if you are not required to file a return for the fuel.
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 771 (“Boats and ships – fuel”).
Consumption of fuel in boats with a fishing licence that is not limited to fishing in private waters
Claiming a deduction in your excise duty return
If you have used fuel other than petrol or unmarked diesel, you can claim a deduction for excise duty on energy, carbon dioxide and sulphur (if applicable). You can also claim an excise duty deduction if you have delivered this type of fuel to an approved duty-exempt user. The same rule applies if you have supplied fuel to a party that has taken direct delivery of it to a boat’s fuel tank.
Duty-exempt users
If you are an approved duty-exempt user, you can take delivery of fuel other than petrol or unmarked diesel without paying excise duty on it. Your fuel supplier can claim a deduction for excise duty in their excise duty return. You can not be granted a refund by the Swedish Tax Agency for fuel that you can purchase on a duty-free basis.
Applying for refunds
You can apply for a refund of excise duty on energy and carbon dioxide for petrol. You can also apply for a refund of excise duty on energy, carbon dioxide and sulphur (if applicable) for fuel other than unmarked diesel if you do not have to report excise duty for the fuel.
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 771 (“Boats and ships – fuel”).
- Refund of excise duty on electricity and fuel (in Swedish)
- Definition of private waters (Swedish Agency for Marine and Water Management, in Swedish)
Consumption of fuel in a boat with permission to use low-duty-rate marked diesel
Claiming a deduction in your excise duty return
If you have used fuel other than petrol or unmarked diesel, 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. The same rule applies if you have supplied fuel to a party that has taken direct delivery of it to a boat’s fuel tank.
Duty-exempt users
If you are an approved duty-exempt user, you can take delivery of all fuels apart from petrol and unmarked diesel without paying excise duty on them. Your fuel supplier can claim a deduction for excise duty in their excise duty return. You cannot be granted a refund by the Swedish Tax Agency for fuel that you can purchase on a duty-free basis.
Applying for a refund
You can apply for a refund of excise duty on energy, carbon dioxide and sulphur (if applicable) for fuel other than unmarked diesel if you are not required to file a return for the fuel. You can also apply for a refund of excise duty on energy and carbon dioxide for petrol.
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 771 (“Boats and ships – fuel”).
Consumption of fuel in a boat without a fishing licence and permission to use low-duty-rate marked diesel
Claiming a deduction in your excise duty return
You are not entitled to an excise duty deduction for fuel that you have sold or used. If you have used fuel other than unmarked diesel, you can apply for a refund of excise duty.
Applying for a refund
You can apply for a refund of excise duty on energy and carbon dioxide for fuel other than marked diesel that you have used yourself.
Applying for a refund
You can apply for a refund of excise duty on energy and carbon dioxide for fuel other than marked diesel that you have used yourself.
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 771 (“Boats and ships – fuel”).
Electricity consumption in vessels
You don’t need to pay excise duty on electricity you have produced and used on board a ship or boat. If you purchase electricity that you use in a ship while docked at a port, you can apply for a refund of excise duty on electricity transferred to the ship. You can find out more about this under “Shore power”.
Legal guidance (in Swedish)
Detailed information on this topic is available in our legal guidance section.
Aircraft and aircraft engines in test beds or similar
Aircraft
If you use aviation kerosene in aircraft for certain purposes, you can claim a deduction in your excise duty return for the full amount of excise duty on energy, carbon dioxide and sulphur (if applicable) on the fuel. You can only claim a deduction for aviation kerosene. This means that if you use fuel other than aviation kerosene, you can apply for a refund instead. This applies, for example, if you use aviation petrol or liquefied petroleum gas.
Examples of aircraft include aeroplanes, helicopters and hot air balloons.
You can also claim a deduction for excise duty if you supply aviation kerosene to an approved duty-exempt user, who then uses the fuel in an aircraft. If aviation kerosene is delivered directly to the fuel tank of an aircraft, you can claim an excise duty deduction – even if the receiving party is not an approved duty-exempt user.
If you do not file an excise duty return for the fuel, you must pay the full rate of excise duty and then apply for a refund later.
You can claim a deduction or refund of excise duty on the fuel if the aircraft is used:
- for transportation of passengers or goods, or provision of other services, in exchange for compensation
- by voluntary defence organisations
- for sea rescue, fire monitoring and similar activities carried out by non-profit organisations, including drills and training
- by public-sector organisations, or on behalf of public-sector organisations (examples of such organisations include 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 entitled to a deduction or refund of excise duty if the aircraft is used for any of the following purposes:
- transportation of passengers or goods as part of your own business activities
- transportation of non-paying passengers, or transportation for which only nominal compensation is paid to cover costs
- business entertainment
- internal training
- your own leisure travel
Deduction and refund amounts
You are entitled to a deduction or refund for the full amount of excise duty on energy, carbon dioxide and sulphur (if applicable).
However, if you use aviation kerosene in aircraft, a refund will only be paid out to you if the refund amount is at least SEK 1,000 per calendar quarter.
If you use fuel other than aviation kerosene in aircraft, a refund will only be paid out to you if the refund amount is at least SEK 500 per calendar quarter. You cannot be granted an excise duty refund for petrol other than aviation petrol.
Use of fuel in aircraft for certain purposes
Here, you can find out about the rules that apply if you’re going to file an excise duty return for fuel, if you’re a duty-exempt user, or if you intend to apply for an excise duty refund later.
Claiming a deduction in your excise duty return
If you have used aviation kerosene, you can claim a deduction for excise duty on energy, carbon dioxide and sulphur (if applicable). You are also entitled to claim an excise duty deduction if you have supplied 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 claims a deduction in their excise duty return for fuel. You cannot be granted a refund by the Swedish Tax Agency for fuel that you can purchase on a duty-exempt basis.
Applying for a refund
You can receive a refund of excise duty on energy, carbon dioxide and sulphur (if applicable) on fuels such as aviation kerosene, aviation gasoline and liquefied petroleum gas – if you have used the fuel in an aircraft for certain purposes.
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”).
Aircraft engines in test beds or similar
If you use aviation kerosene or aviation petrol for testing of aircraft engines in a test bed or similar environment, you can claim an excise duty deduction for the full amount of excise duty on energy, carbon dioxide and sulphur (if applicable) on the fuel. You can also claim an excise duty deduction if you supply aviation kerosene or aviation petrol to an approved duty-exempt user who then uses the fuel in aircraft engines tested in a test bed or similar environment.
If you do not file an excise duty return for aviation kerosene or aviation petrol, you must pay the full rate of excise duty and then apply for a refund later, after you have used the fuel.
You can claim a deduction or refund for the full amount of excise duty on energy, carbon dioxide and sulphur (if applicable). However, a refund will only be paid out to you if the refund amount is at least SEK 1,000 per calendar quarter.
Here, you can find out about the rules that apply if you are going to file an excise duty return for fuel, if you’re a duty-exempt user, or if you intend to apply for a refund of excise duty later, after using the fuel.
Claiming a deduction in your excise duty return
If you have used aviation kerosene or aviation petrol, you can claim a deduction for excise duty on energy, carbon dioxide and sulphur (if applicable). You can also claim a deduction for excise duty if you have delivered this type of fuel to an approved duty-exempt user.
Duty-exempt users
You can take delivery of duty-exempt aviation kerosene or aviation petrol if you are an approved duty-exempt user.
Your fuel supplier then claims an excise duty deduction in their excise duty return. You cannot be granted a refund by the Swedish Tax Agency for fuel that you can purchase on a duty-exempt basis.
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 if you use the fuel fin aircraft engines tested in a test bed or similar environment.
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”).
Legal guidance
Detailed information on this topic is available in our legal guidance section.
Trains or other means of rail transport
If you consume electricity or fuel for the operation of trains or other means of rail transport, you are entitled to a tax deduction for all energy tax, carbon dioxide tax and any sulphur tax. Make the deduction in your electricity or fuel tax return. If you do not submit a tax return, apply for a tax refund in arrears. Other means of rail transport include, for example, trams and underground trains. The tax exemption mainly applies to railway companies but also to, for example, industries with internal tracks and ports with RMG cranes.
Tax deductions or refunds for electricity used for the operation of auxiliary devices in connection with the rails, as well as electricity consumption for operations or heating in immediate connection with such electricity consumption - for example the operation of signals, switching heating and safety devices along the line - are also possible.
Tax deductions are also available if you have sold fuel to an approved tax-exempt consumer who has used the fuel for the operation of trains or other means of rail transport.
Deduction and refund amounts
Tax deductions or refunds for all energy tax, carbon dioxide tax and any sulphur tax are available. If you apply for a tax refund for electricity, you are only entitled to the amount that exceeds SEK 2 000 per calendar year. In order for you to receive a refund of fuel tax, it is required that the refund amount amounts to at least SEK 1 000 per calendar quarter.
Voluntary tax liability for electricity
If you have consumed more than 10 gigawatt hours of electricity in certain areas of use, for example for the operation of trains, apply to be approved as a voluntary taxpayer. Voluntary taxpayers do not apply for refunds but make tax deductions in the tax return that they receive on a continuous basis after having been approved.
When do I make the deduction or apply for a refund?
If you submit an electricity tax return, make a deduction in your tax return. If you do not submit a tax return for energy tax on electricity, pay full tax and then apply for a refund of energy tax in arrears. The same applies to fuel - apply for a tax refund if you do not have to submit a fuel tax return. Such deduction or refund applications may only relate to your own consumption of electricity or fuel.
You are not entitled to deductions or to apply for tax refunds
- When you consume electricity for railway yard lighting
- On petrol or highly-taxed oil.
How to apply for a refund
If you are applying for a refund, find information on how to apply on the Refunds of tax on electricity and fuel page. Choose the refund type 791 (Trains and other means of rail transport - fuel) or 799 (Various industrial processes, trains etc. - electricity).
Legal guidance
Legal guidance provides more detailed information about the relevant field.
Fuel consumption in recovery or lye boilers
If you use fuel in recovery or lye boilers, you are entitled to claim a deduction or refund of all excise duty on sulphur. You claim the deduction for excise duty on sulphur in your excise duty return for sulphur in fuel. If you do not file this type of return, you must pay excise duty at the full rate and then apply for a refund later.
A recovery boiler is a special type of boiler used in the forestry industry. It is mainly used for the combustion of residues from sulphate pulp production, in order to recover chemicals and energy. The corresponding boilers used in the sulphite pulping industry are usually called lye boilers.
You can claim a deduction for excise duty on sulphur for fuel that you have sold to an approved duty-exempt user that has used the fuel in recovery or lye boilers.
Deductions and refunds
You can claim a deduction or refund for the full amount of excise duty on sulphur.
A refund will only be paid if the refund amount is at least SEK 1,000 per calendar quarter.
When should I claim a deduction or apply for a refund?
If you have to file a return for excise duty on sulphur for fuel, you can claim a deduction in your excise duty return. If you do not file this type of return, you must pay the excise duty at the full rate and then apply for a refund later.
How do I apply for a refund?
Information in Swedish about the refund application process is available on our webpage about refunds of excise duty on electricity and fuel. Select refund category 790 (“Various industrial processes, fuel”).
Legal guidance
Detailed information on this topic is available in our legal guidance.
Consumption of fuel for purposes other than engine operation or heating – or for dual use
If you consume fuel for purposes other than engine operation or heating, you are entitled to claim a deduction for the full amount of excise duty on energy, carbon dioxide and sulphur (if applicable). The same applies to dual use of fuel. This means consumption of fuel for heating, and for purposes other than engine operation or heating, during the same process. You can claim a deduction in your excise duty return for this fuel. If you do not declare the fuel in an excise duty return, you must pay the excise duty at the full rate and then apply for a refund later. A refund will only be paid if the refund amount is at least SEK 1,000 per calendar quarter.
Fuel consumed for purposes other than engine operation or heating, or for dual use, includes the following:
- chemically unmodified fuel included in a product at the time of manufacturing, without combustion of the fuel taking place (for example, oils used as solvents, dust binders, anti-foaming agents or similar that constitute ingredients in paint manufacturing)
- fuel used for insulation or cooling in electrical transformers
- fuel used as a reducing agent in electrothermal processes
- fuel consumed during a chemical reaction in industrial chemical processing applications
- fuel combusted in other applications without using the thermal energy produced
- fuel consumed during fire drills for research or educational purposes in connection with fire prevention (the excise duty exemption does not apply to smoke diving, which is also known as interior structural firefighting)
You can also claim an excise duty deduction if you have sold fuel to an approved duty-exempt user that has used the fuel for purposes other than engine operation or heating.
When should I claim a deduction or apply for a refund?
If you have to file an excise duty return for fuel, you can claim a deduction in your return. If you don’t declare excise duty on fuel, you can apply instead for a refund of the excise duty you have paid.
How do I apply for a refund?
Information in Swedish about the refund application process is available on our webpage about refunds of excise duty on electricity and fuel. Select refund category 790 (“Various industrial processes, fuel”).
Legal guidance
Detailed information on this topic is available in our legal guidance.
Consumption of fuel for production of electricity
If you 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.
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.
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”).
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.
Biofuels for engine operation
Motor fuels produced from biomass are usually exempt from excise duty. When filing an excise duty return, you can claim a deduction for excise duty on energy and carbon dioxide for 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)
- Production plant permits (the Swedish Energy Agency, in Swedish)
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 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.
Legal guidance
Detailed information on this topic is available in our legal guidance.
Excise duty exemption for electricity or fuel consumption
Metallurgical processing
If you have consumed electricity or fuel in metallurgical processes, you are entitled to claim a deduction for the full amount of excise duty on electricity or fuel. If you do not declare excise duty on electricity or fuel in excise duty returns, you must pay the excise duty at the full rate and then apply for a refund later. You are entitled to a deduction or refund for the production of pig iron (crude iron) in a blast furnace, or for smelting iron, steel and other metals where energy is supplied to enable chemical or physical changes to the input material.
Electricity
For you to qualify for an excise duty deduction or refund, the input material’s chemical make-up or inner physical structure must undergo a change through heating in furnaces. You are only entitled to claim a deduction or refund for excise duty on electricity consumed in furnaces. You are not entitled to an excise duty deduction or refund for electricity consumed for other purposes in connection with metallurgical processing – for example, mechanical work or lighting. You are not entitled to an excise duty deduction or refund for electricity consumed for drying purposes only.
Metallurgical processing includes the process from production of sintered material through to the production of ingots, substances or moldings, as well as the further working of ingots, substances or moldings in holding furnaces and heat treatment furnaces. Metallurgical processing therefore also includes metal forming and treatment processes.
Fuel
For you to qualify for an excise duty deduction or refund, the input material’s chemical make-up must undergo a change through heating in furnaces, or its inner physical structure must be altered or maintained in ladles or similar vessels. You are not entitled to an excise duty deduction or refund for fuel consumed for drying purposes only.
Metallurgical processing includes the process from production of sintered material through to manufacturing of ingots, substances or moldings. It also covers further working of ingots, substances or moldings in holding furnaces and heat treatment furnaces. This also includes the heating of ladles, ladle furnaces, casting boxes, lead pots and similar vessels, as well as the heating of vessels used during electrolytic smelting.
You can also 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 metallurgical processing.
Deductions and refunds
You can claim a deduction 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 liability for excise duty if you have consumed more than 10 Gigawatt hours (Gwh) of electricity within certain areas of use, such as for metallurgical processes. 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.
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.
How do I apply for a refund?
Information in Swedish about the application process is available on our Swedish webpage “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”).
Mineralogical processes
If you have used electricity or fuel to produce mineralogical substances other than metals (mineralogical processing), you are entitled to 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 file an excise duty return for electricity or fuel, you must pay the excise duty at the full rate and then apply for a refund later.
In order for you to be granted an excise duty deduction or refund, the chemical composition of the input material must undergo a change through heating in furnaces, or its internal physical structure must be altered – or the altered structure must be maintained – in ladles or similar vessels. You can claim a deduction or refund for the manufacture of cement, lime, glass, mineral wool, brick, expanded clay, concrete products or ceramics, for example.
You cannot claim a deduction or refund for electricity or fuel used for other purposes in connection with mineralogical processing – for example, mechanical work, lighting and similar. Further, you cannot claim a deduction or refund for electricity or fuel used 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.
Deductions and refunds amounts
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 receive the refund amount that exceeds SEK 2,000 per calendar year. A refund of excise duty on electricity will only be paid out 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 used 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 cannot apply for an excise duty refund. You can claim a deduction in your excise duty return for electricity instead.
When do 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 that return. If you do not file an excise duty return for electricity, you must pay the excise duty at the full rate and then apply for a refund later. The same rule applies to fuel: if you are not required to file an excise duty return for fuel, you can apply for a refund later.
How do I apply for a refund?
Information in Swedish about the refund application process is available on our webpage about refunds of excise duty on electricity and fuel (“Återbetalning av skatt på el och bränsle”).
- If you have used electricity, you must choose refund category 799 (“various industrial processes, trains, etc. – electricity”).
- If you have consumed fuel, you must choose refund category 790 (“various industrial processes – fuel”).
Legal guidance
Detailed information on this topic is available in our legal guidance section.
Production of energy and other products on which a manufacturer has become liable to pay excise duty
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.
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 (in Swedish)
- 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.
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.
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.
- 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”).
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)
- Electricity consumption during the production of certain types of fuels (Legal guidance, in Swedish)
Production of energy products: biogas
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.
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.
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)
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.
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)
Fuel consumption during the production of biogas (Legal guidance, in Swedish)
Trains and other means of rail transport
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.
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.
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.
Excise duty exemption for electricity consumption
Electricity for chemical reduction or electrolytic processes
You are entitled to claim a deduction for the full amount of excise duty on electricity you have consumed in chemical reduction or electrolytic processes. 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. If you apply for a refund of excise duty, you are only entitled to a refund of the amount exceeding SEK 2,000 per calendar year.
One example of electricity consumed in a chemical reduction process is in the manufacture of calcium carbide. Electrolytic processes are carried out in the production of primary aluminium and hydrogen, in the chloralkali process, and in chlorate and copper electrolysis.
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 in chemical reduction processes. 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.
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.
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 799 (“Various industrial processes, fuel”).
Refunds of excise duty on electricity and fuel
Legal guidance
Detailed information on this topic is available in our legal guidance section.
Partial excise duty exemption for reduced sulphur emissions
If you have reduced your enterprise’s sulphur emissions, you may be entitled to a partial exemption from excise duty. Here you can find out about the rules that apply to partial exemptions.
Sulphur removal
You can claim a deduction or compensation for excise duty on sulphur if you take measures to reduce your business’s sulphur emissions from the combustion of coal, peat or oil. Sulphur emissions can be reduced through gas treatment processes, or binding sulphur in products or ash. You claim the deduction in your excise duty return for sulphur in fuel.
Deductions and compensation
You can claim a deduction or compensation of SEK 30 per kilogram of sulphur.
When should I claim a deduction or compensation?
If you have to file an excise duty return for sulphur in fuel, you can claim a deduction in your return. If you do not file an excise duty return for sulphur in fuel, you must pay the excise duty at the full rate and then apply for compensation for your payment later.
Compensation
Do you intend to claim compensation because you have reduced your business’s sulphur emissions? 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 792 (“Sulphur removal – fuel”).
Legal guidance
Detailed information on this topic is available in our legal guidance.
You are entitled to claim a refund of excise duty on marked fuel introduced to Sweden, which you have consumed
If you have consumed marked fuel that has been introduced to Sweden, you may be able to claim a refund of some of the excise duty paid on it in Sweden. Find out more about the rules that apply here.
Consumption of marked fuel introduced to Sweden
If you consume fuel to which a marker was added prior to introduction to Sweden, you may be entitled to a refund of excise duty. This applies if you have paid excise duty at the higher rate applicable to unmarked fuel, and if you have used the fuel for heating or to power stationary engines.
You will be refunded the difference between the duty rates for unmarked (high-duty-rate) and marked (low-duty-rate) fuel.
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”).
- Refunds of excise duty on electricity and fuel (in Swedish)
- Application: Heating, etc. (SKV 5099, in Swedish)
Legal guidance
Detailed information on this topic is available in our legal guidance section.
Refunds for enterprises established outside Sweden
Here, you can find out about the rules that apply to non-Swedish enterprises that wish to claim refunds of excise duty.
VAT and excise duty exemption for US forces and their dependents
US forces and their relatives can be granted exemption from VAT and excise duty on certain goods and services in Sweden under a special agreement called the Defence Cooperation Agreement (DCA).
Contact us
If you have any questions about excise duty, feel free to contact us.
Did you know that you can receive mail from public authorities digitally?
Forms relating to excise duty
All of our excise duty forms are available here:
Legal guidance
Our legal guidance section includes in-depth information in Swedish about excise duty on energy, carbon dioxide and sulphur.
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