Approved stockist: nicotine goods

Who can become an approved stockist?

You are eligible to become an approved stockist if you intend to carry out any of the following activities on a professional basis in Sweden:

• produce excise-duty-liable nicotine goods
• introduce excise-duty-liable nicotine goods to Sweden from another EU country, or take receipt in Sweden of nicotine goods from another EU country
• import excise-duty-liable nicotine goods from a country outside the EU’s excise duty area
• purchase excise-duty-liable nicotine goods from an approved stockist for resale to traders
• sell excise-duty-liable nicotine goods in export shops

To qualify for approval, you must also be deemed suitable by the Swedish Tax Agency, based on economic and other criteria.

What does it mean to be an approved stockist?

As an approved stockist, you have certain entitlements including the following:

• If you produce, introduce or receive excise-duty-liable nicotine goods from other countries within the EU excise duty area, you are not required to declare and pay excise duty on such goods at each instance of importation or production. You are allowed to postpone declaration and payment until a later date. Please note that this applies only to goods that you own.
• If you import excise-duty-liable nicotine goods from a country outside the EU’s excise duty area, you will pay excise duty to the Swedish Tax Agency at a later date, instead of paying it to Swedish Customs at the time of import. Please note that this applies only to goods that you own.
• You can make deductions in certain circumstances.
• You can use our e-service to file an excise duty return (“Punktskatt – deklaration”) instead of submitting a return on paper.
• You can destroy excise-duty-liable nicotine goods, under the supervision of the Swedish Tax Agency, without having to declare and pay excise duty.

The Swedish Tax Agency’s approval of a stockist applies only to the natural person or legal entity named in the decision notification. If several companies in a group intend to run excise-duty-liable operations, each company must apply for approval individually.

An approval is not transferable. If you transfer ownership of your business, the new owner must submit a separate application for approval as a stockist.

How to apply

Fill in form SKV 5413, “Application: approved stockist – excise duty on certain nicotine goods” (in Swedish “Ansökan lagerhållare – skatt på vissa nikotinhaltiga produkter”) and send it to the Swedish Tax Agency at the address stated on the form.

• Application: approved stockist – excise duty on certain nicotine goods (SKV 5413, in Swedish)
  

When the Swedish Tax Agency has processed your application, we will send you a decision notification. If your application is approved, the authorisation granted is valid until further notice; you will not need to renew it periodically.

How to report the destruction of goods

You can destroy excise-duty-liable nicotine goods without having to declare and pay excise duty. Before destroying the goods, you must notify the Swedish Tax Agency via postal letter, email or telephone using the contact details below. We require notice at least seven working days before you carry out the destruction process.

Skatteverket, 771 83 Ludvika, Sweden
Email: destruktion@skatteverket.se
Telephone: +46 10 578 71 99

When notifying us, you should provide details of the following:

• corporate identity number or personal identity number
• name and telephone number of contact person
• the nature and quantity of goods due to be destroyed
• date and time when the goods are due to be destroyed, and when the destruction process is expected to be completed
• the place where the goods are due to be destroyed
• how you intend to destroy the goods

If the notification you have provided is in order, you will receive confirmation from the Swedish Tax Agency stating that you are allowed to destroy the goods in accordance with your stated intentions. Receipt of such confirmation means that you will be destroying the goods under the supervision of the Swedish Tax Agency.

• The Swedish Tax Agency’s regulations regarding supervision of the destruction of excise-duty-liable alcohol goods, tobacco goods or nicotine goods (SKVFS 2022:13, in Swedish) External link.

Notify the Swedish Tax Agency of any changes

As an approved stockist, you must contact the Swedish Tax Agency if:

• the ownership structure of your business changes significantly
• authorised signatories, accountants or the board of directors change
• there is any other change to the information you have provided, or should have provided, to the Swedish Tax Agency – either in your application or after approval

Deregistration as an approved stockist

It is possible for the Swedish Tax Agency to deregister you as an approved stockist – either at your own request or if we deem it necessary (if you have not declared or paid excise duty on time, for example).
If you wish to be deregistered as an approved stockist, you must send a request in writing to the Swedish Tax Agency at the following address: Skatteverket, 771 83 Ludvika, Sweden. An authorised signatory must sign the request.

Please note that deregistering for VAT or other taxes will not change your status as an approved stockist.