Distance selling of cigarettes, cigars, cigarillos or smoking tobacco to private individuals in Sweden

Anyone who wishes to sell cigarettes, cigars, cigarillos or smoking tobacco to customers in Sweden through distance selling on a regular basis must:

• register with the Swedish Tax Agency
• appoint a representative
• provide security for the payment of excise duty on tobacco

A distance seller must pay both excise duty and VAT on the goods in Sweden.

Anyone intending to sell tobacco goods to customers in Sweden through distance selling on an occasional basis only can register as a “temporary registered distance seller” (“tillfälligt registrerad distansförsäljare”) before each individual shipment is made. The seller is obliged to pay excise duty when tobacco goods are imported into Sweden.

Find out more about distance selling of tobacco goods to customers in Sweden in the Swedish Tax Agency brochure SKV 535B, “Distance selling to Sweden of products subject to excise duty”.

You can find out more about VAT and excise duty matters relating to e-commerce in the Swedish Tax Agency’s position statement (in Swedish) dated 2007-11-26 (ref. no. 131 685056-07/111).