Distance selling – nicotine tax

Apply for a Swedish corporate identity number

Apply for a Swedish corporate identity number if you do not already have one by filling out form SKV 4632 and sending it to The Swedish Tax Agency.

• Tax application for foreign entrepreneurs (SKV 4632)

File a return for each accounting period

File a return for each accounting period, typically one month. Use the form that you receive from The Swedish Tax Agency approximately four weeks before the deadline. The deadline is on the form and in Legal Guidelines. File the return even if you do not owe any tax. In that case, enter a zero on the tax due line.

Report all taxable nicotine products you have imported to Sweden from another country in the EU excise duty area during the accounting period. If the period is August 2018, for example, report all products you have imported to Sweden during that month.