Excise duty on fuel

Most fuels used for combustion engines or heating are subject to energy and carbon tax. Fuel that contain a certain amount of sulphur content are also subject to a sulphur tax. This normally pertains to parties approved by the Swedish Tax Agency, who are to submit tax returns and liable for taxes to the Swedish Tax Agency.

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A certain amount of fuel consumption is tax exempt. Taxation depends on the party who is to be granted tax exemption.

You can find information about such tax exemptions at the page, Energy tax.

Energy tax

Tax rate on fuel from 1 January 2023

Fuels are defined in accordance with their designated CN (Combined Nomenclature) numbers. It is crucial that your find out the specific CN number of your fuel to determine the amount of tax you are liable for.

Fuels are defined by their CN number, Legal guide (in Swedish) External link.

The CN numbers in the table below are based on 2002 tariff numbers. The CN numbers are updated continuously, so if you do not find your CN number in the table, you need to find out its previous corresponding number. You can do this by following the link above. Scroll down to the summary of references in LSE, which corresponds to amended references in the Commission’s implementation decision.

Fuels with a fixed tax rate

You may be also be entitled to a tax deduction in some cases. You can find information about reduced tax or complete tax exemption through deductions on the page, Energy tax.

Energy tax

1. CN number 2710 11 41, 2710 11 45 or 2710 11 49
Fuel type	Energy tax	Carbon tax	Total tax
Petrol that meets the requirements of environmental class 1 – Automotive fuel	SEK 3.44 per litre	SEK 2.87 öre per litre	SEK 6.31 per litre
Alkylbenzene sulfonate	SEK 1.14 per litre	SEK 2.87 per litre	SEK 4.01 per litre
Petrol that meets the requirements of environmental class 2	SEK 3.48 per litre	SEK 2.87 per litre	SEK 6.35 per litre

2. CN number 2710 11 31, 2710 11 51 or 2710 11 59
Fule type	Energy tax	Carbon tax	Total tax
Other petrol that referred to under items 1 or 7	SEK 4.48 per litre	SEK 2.87 per litre	SEK 7.35 per litre

3. CN number 2710 19 21, 2710 19 25, 2710 19 41 - 2710 19 49 or 2710 19 61 - 2710 19 69
Fuel type	Energy tax	Carbon tax	Total tax
Heating oil, diesel fuel oil, kerosene etc. that have been marked and dyed, or which provide less than 85 volume per cent of distillate at 350ºC.	SEK 279 per m³	SEK 3,793 per m³	SEK 4,072 per m³
Heating oil, diesel fuel oil, kerosene etc. without marking and dyeing, and which provide at least 85 volume per cent of distillate at 350ºC.	SEK 1,582 per m³	SEK 2,491 per m³	SEK 4,073 per m³
Environmental class 2	SEK 1,940 per m³	SEK 2,491 per m³	SEK 4,431 per m³
Environmental class 3 or no designated environmental class	SEK 2,125 per m³	SEK 2,491 per m³	SEK 4,616 per m³

4. CN number 2711 12 11 - 2711 19 00
Fuel type	Energy tax	Carbon tax	Total tax
LPG etc. used for the operation of motor vehicles, marine vessels or aircraft.	SEK 0 per 1,000 kg	SEK 3,991 per 1,000 kg	SEK 3,991 per 1,000 kg
LPG etc. used for other purposes.	SEK 1,287 per 1,000 kg	SEK 3,991 per 1,000 kg	SEK 5,278 per 1,000 kg

5. CN number 2711 11 00 - 2711 21 00
Fuel type	Energy tax	Carbon tax	Total tax
Natural gas used for operation of motor vehicles, marine vessels or aircraft.	SEK 0 per 1,000 m³	SEK 2,840 per 1,000 m³	SEK 2,840 per 1,000 m³
Natural gas used for other purposes.	SEK 1,106 per 1,000 m³	SEK 2,840 per 1,000 m³	SEK 3,946 per 1,000 m³

6. CN number 2701, 2702 or 2704
Fuel type	Energy tax	Carbon tax	Total tax
Coal	SEK 762 per 1,000 kg	SEK 3,301 per 1,000 kg	SEK 4,063 per 1,000 kg

7. CN number 2710 11 31 31
Fule type	Energy tax	Carbon tax	Total tax
Aviation fuel with a maximum lead content of 0.005 grams per litre	SEK 3.48 per litre	SEK 2.87 per litre	SEK 6.35 per litre

8. CN number 3803 00 10
Fuel tax	Energy tax	Total tax
Crude tall oil	SEK 4,072 per m³	SEK 4,072 per m³

The sulphur tax for fixed and gaseous fuels is SEK 30 per kg. of sulphur in the fuel. For liquid fuel, the sulphur tax is SEK 27 per m³ for each tenth of a per cent of fuel weight.

You are to round the sulphur content – measured as a percentage of sulphur weight in the liquid fuel – upward to the nearest tenth of a percentage point by weight. However, if the sulphur content exceeds 0.05 per cent by weight but not 0.2 per cent by weight, you are to round the figure to the nearest 0.2 per cent by weight.

You do not need to pay any sulphur tax for liquid or gaseous fuels if the sulphur content does not exceed 0.05 per cent by weight.

Tax rate, Legal guide (in Swedish) External link.

Tax rate on fuel from 1 October – 31 December 2022

Fuels are defined by their CN number, Legal guide (in Swedish) External link.

Fuels with a fixed tax rate

You may be also be entitled to a tax deduction in some cases. You can find information about reduced tax or complete tax exemption through deductions on the page, Energy tax.

Energy tax

1. CN number 2710 11 41, 2710 11 45 or 2710 11 49
Fuel type	Energy tax	Carbon tax	Total tax
Petrol that meets the requirements of environmental class 1 – Automotive fuel	SEK 3.78 per litre	SEK 2.64 öre per litre	SEK 6.42 per litre
Alkylbenzene sulfonate	SEK 1.71 per litre	SEK 2.64 per litre	SEK 4.35 per litre
Petrol that meets the requirements of environmental class 2	SEK 3.82 per litre	SEK 2.64 per litre	SEK 6.46 per litre

2. CN number 2710 11 31, 2710 11 51 or 2710 11 59
Fule type	Energy tax	Carbon tax	Total tax
Other petrol that referred to under items 1 or 7	SEK 4.72 per litre	SEK 2.64 per litre	SEK 7.36 per litre

3. CN number 2710 19 21, 2710 19 25, 2710 19 41 - 2710 19 49 or 2710 19 61 - 2710 19 69
Fuel type	Energy tax	Carbon tax	Total tax
Heating oil, diesel fuel oil, kerosene etc. that have been marked and dyed, or which provide less than 85 volume per cent of distillate at 350ºC.	SEK 921 per m³	SEK 3,490 per m³	SEK 4,411 per m³
Heating oil, diesel fuel oil, kerosene etc. without marking and dyeing, and which provide at least 85 volume per cent of distillate at 350ºC.	SEK 2,111 per m³	SEK 2,292 per m³	SEK 4,403 per m³
Environmental class 2	SEK 2,434 per m³	SEK 2,292 per m³	SEK 4,726 per m³
Environmental class 3 or no designated environmental class	SEK 2,601 per m³	SEK 2,292 per m³	SEK 4,893 per m³

4. CN number 2711 12 11 - 2711 19 00
Fuel type	Energy tax	Carbon tax	Total tax
LPG etc. used for the operation of motor vehicles, marine vessels or aircraft.	SEK 0 per 1,000 kg	SEK 3,672 per 1,000 kg	SEK 3,672 per 1,000 kg
LPG etc. used for other purposes.	SEK 1,184 per 1,000 kg	SEK 3,672 per 1,000 kg	SEK 4,856 per 1,000 kg

5. CN number 2711 11 00 - 2711 21 00
Fuel type	Energy tax	Carbon tax	Total tax
Natural gas used for operation of motor vehicles, marine vessels or aircraft.	SEK 0 per 1,000 m³	SEK 2,613 per 1,000 m³	SEK 2,613 per 1,000 m³
Natural gas used for other purposes.	SEK 1,018 per 1,000 m³	SEK 2,613 per 1,000 m³	SEK 3,631 per 1,000 m³

6. CN number 2701, 2702 or 2704
Fuel type	Energy tax	Carbon tax	Total tax
Coal	SEK 701 per 1,000 kg	SEK 3,037 per 1,000 kg	SEK 3,738 per 1,000 kg

7. CN number 2710 11 31 31
Fule type	Energy tax	Carbon tax	Total tax
Aviation fuel with a maximum lead content of 0.005 grams per litre	SEK 3.82 per litre	SEK 2.64 per litre	SEK 6.46 per litre

8. CN number 3803 00 10
Fuel tax	Energy tax	Total tax
Crude tall oil	SEK 4,411 per m³	SEK 4,411 per m³

The sulphur tax for fixed and gaseous fuels is SEK 30 per kg. of sulphur in the fuel. For liquid fuel, the sulphur tax is SEK 27 per m³ for each tenth of a per cent of fuel weight.

You do not need to pay any sulphur tax for liquid or gaseous fuels if the sulphur content does not exceed 0.05 per cent by weight.

Tax rate, Legal guide (in Swedish) External link.

Tax rate on fuel 1 May – 30 September 2022

Fuels are defined by their CN number, Legal guide (in Swedish) External link.

Fuels with a fixed tax rate

You may be also be entitled to a tax deduction in some cases. You can find information about reduced tax or complete tax exemption through deductions on the page, Energy tax.

Energy tax

1. CN number 2710 11 41, 2710 11 45 or 2710 11 49
Fuel type	Energy tax	Carbon tax	Total tax
Petrol that meets the requirements of environmental class 1 – Automotive fuel	SEK 2.73 per litre	SEK 2.64 öre per litre	SEK 5.37 per litre
Alkylbenzene sulfonate	SEK 1.01 per litre	SEK 2.64 per litre	SEK 3.65 per litre
Petrol that meets the requirements of environmental class 2	SEK 2.77 per litre	SEK 2.64 per litre	SEK 5.41 per litre

2. CN number 2710 11 31, 2710 11 51 or 2710 11 59
Fule type	Energy tax	Carbon tax	Total tax
Other petrol that referred to under items 1 or 7	SEK 3.67 per litre	SEK 2.64 per litre	SEK 6.31 per litre

3. CN number 2710 19 21, 2710 19 25, 2710 19 41 - 2710 19 49 or 2710 19 61 - 2710 19 69
Fuel type	Energy tax	Carbon tax	Total tax
Heating oil, diesel fuel oil, kerosene etc. that have been marked and dyed, or which provide less than 85 volume per cent of distillate at 350ºC.	SEK 921 per m³	SEK 3,490 per m³	SEK 4,411 per m³
Heating oil, diesel fuel oil, kerosene etc. without marking and dyeing, and which provide at least 85 volume per cent of distillate at 350ºC.	SEK 1,061 per m³	SEK 2,292 per m³	SEK 3,353 per m³
Environmental class 2	SEK 1,384 per m³	SEK 2,292 per m³	SEK 3,676 per m³
Environmental class 3 or no designated environmental class	SEK 1,551 per m³	SEK 2,282 per m³	SEK 3,843 per m³

4. CN number 2711 12 11 - 2711 19 00
Fuel type	Energy tax	Carbon tax	Total tax
LPG etc. used for the operation of motor vehicles, marine vessels or aircraft.	SEK 0 per 1,000 kg	SEK 3,672 per 1,000 kg	SEK 3,672 per 1,000 kg
LPG etc. used for other purposes.	SEK 1,184 per 1,000 kg	SEK 3,672 per 1,000 kg	SEK 4,856 per 1,000 kg

5. CN number 2711 11 00 - 2711 21 00
Fuel type	Energy tax	Carbon tax	Total tax
Natural gas used for operation of motor vehicles, marine vessels or aircraft.	SEK 0 per 1,000 m³	SEK 2,613 per 1,000 m³	SEK 2,613 per 1,000 m³
Natural gas used for other purposes.	SEK 1,018 per 1,000 m³	SEK 2,613 per 1,000 m³	SEK 3,631 per 1,000 m³

6. CN number 2701, 2702 or 2704
Fuel type	Energy tax	Carbon tax	Total tax
Coal	SEK 701 per 1,000 kg	SEK 3,037 per 1,000 kg	SEK 3,738 per 1,000 kg

7. CN number 2710 11 31 31
Fule type	Energy tax	Carbon tax	Total tax
Aviation fuel with a maximum lead content of 0.005 grams per litre	SEK 2.77 per litre	SEK 2.64 per litre	SEK 5.41 per litre

8. CN number 3803 00 10
Fuel tax	Energy tax	Total tax
Crude tall oil	SEK 4,411 per m³	SEK 4,411 per m³

The sulphur tax for fixed and gaseous fuels is SEK 30 per kg. of sulphur in the fuel. For liquid fuel, the sulphur tax is SEK 27 per m³ for each tenth of a per cent of fuel weight.
You are to round the sulphur content – measured as a percentage of sulphur weight in the liquid fuel – upward to the nearest tenth of a percentage point by weight. However, if the sulphur content exceeds 0.05 per cent by weight but not 0.2 per cent by weight, you are to round the figure to the nearest 0.2 per cent by weight.
You do not need to pay any sulphur tax for liquid or gaseous fuels if the sulphur content does not exceed 0.05 per cent by weight.

Tax rate, Legal guide (in Swedish) External link.

Tax rate on fuel 1 January – 30 April 2022

Fuels are defined by their CN number, Legal guide (in Swedish) External link.

Fuels with a fixed tax rate

Those who submit tax returns are designated one or several of these fuel types as enumerated in the table below, and are subject to taxation in accordance with the tax rate given, regardless of what the fuel is used for.
You may be also be entitled to a tax deduction in some cases. You can find information about reduced tax or complete tax exemption through deductions on the page, Energy tax.

Energy tax

1. CN number 2710 11 41, 2710 11 45 or 2710 11 49
Fuel type	Energy tax	Carbon tax	Total tax
Petrol that meets the requirements of environmental class 1 – Automotive fuel	SEK 4.18 per litre	SEK 2.64 öre per litre	SEK 6.82 per litre
Alkylbenzene sulfonate	SEK 2.11 per litre	SEK 2.64 per litre	SEK 4.75 per litre
Petrol that meets the requirements of environmental class 2	SEK 4.22 per litre	SEK 2.64 per litre	SEK 6.86 per litre

2. CN number 2710 11 31, 2710 11 51 or 2710 11 59
Fule type	Energy tax	Carbon tax	Total tax
Other petrol that referred to under items 1 or 7	SEK 5.12 per litre	SEK 2.64 per litre	SEK 7.76 per litre

3. CN number 2710 19 21, 2710 19 25, 2710 19 41 - 2710 19 49 or 2710 19 61 - 2710 19 69
Fuel type	Energy tax	Carbon tax	Total tax
Heating oil, diesel fuel oil, kerosene etc. that have been marked and dyed, or which provide less than 85 volume per cent of distillate at 350ºC.	SEK 921 per m³	SEK 3,490 per m³	SEK 4,411 per m³
Heating oil, diesel fuel oil, kerosene etc. without marking and dyeing, and which provide at least 85 volume per cent of distillate at 350ºC.	SEK 2,511 per m³	SEK 2,292 per m³	SEK 4,803 per m³
Environmental class 2	SEK 2,834 per m³	SEK 2,292 per m³	SEK 5,126 per m³
Environmental class 3 or no designated environmental class	SEK 3,001 per m³	SEK 2,292 per m³	SEK 5,293 per m³

4. CN number 2711 12 11 - 2711 19 00
Fuel type	Energy tax	Carbon tax	Total tax
LPG etc. used for the operation of motor vehicles, marine vessels or aircraft.	SEK 0 per 1,000 kg	SEK 3,672 per 1,000 kg	SEK 3,672 per 1,000 kg
LPG etc. used for other purposes.	SEK 1,184 per 1,000 kg	SEK 3,672 per 1,000 kg	SEK 4,856 per 1,000 kg

5. CN number 2711 11 00 - 2711 21 00
Fuel type	Energy tax	Carbon tax	Total tax
Natural gas used for operation of motor vehicles, marine vessels or aircraft.	SEK 0 per 1,000 m³	SEK 2,613 per 1,000 m³	SEK 2,613 per 1,000 m³
Natural gas used for other purposes.	SEK 1,018 per 1,000 m³	SEK 2,613 per 1,000 m³	SEK 3,631 per 1,000 m³

6. CN number 2701, 2702 or 2704
Fuel type	Energy tax	Carbon tax	Total tax
Coal	SEK 701 per 1,000 kg	SEK 3,037 per 1,000 kg	SEK 3,738 per 1,000 kg

7. CN number 2710 11 31 31
Fule type	Energy tax	Carbon tax	Total tax
Aviation fuel with a maximum lead content of 0.005 grams per litre	SEK 4.22 per litre	SEK 2.64 per litre	SEK 6.86 per litre

8. CN number 3803 00 10
Fuel tax	Energy tax	Total tax
Crude tall oil	SEK 4,411 per m³	SEK 4,411 per m³

The sulphur tax for fixed and gaseous fuels is SEK 30 per kg. of sulphur in the fuel. For liquid fuel, the sulphur tax is SEK 27 per m3 for each tenth of a per cent of fuel weight.
You are to round the sulphur content – measured as a percentage of sulphur weight in the liquid fuel – upward to the nearest tenth of a percentage point by weight. However, if the sulphur content exceeds 0.05 per cent by weight but not 0.2 per cent by weight, you are to round the figure to the nearest 0.2 per cent by weight.
You do not need to pay any sulphur tax for liquid or gaseous fuels if the sulphur content does not exceed 0.05 per cent by weight.

Tax rate, Legal guide (in Swedish) External link.

Historical tax rates – previous years

You can find the tax rates for previous years in this file.

Historical energy tax rates for previous years (in Swedish) Pdf, 219.2 kB, opens in new window.

Fuels without a fixed tax rate

You may be liable for tax on fuel that has no fixed tax rate if you sell, use or intend to use the fuel for the following purposes:

Heating fuels
Motor fuel
Motor fuel additives
Medium for increase motor fuel volume.

You would then be liable for tax on fuel at the tax rate applicable to the equivalent fuel with a fixed tax rate.

For heating fuel, it may be significant to taxation whether the product contains a hydrocarbon that is not peat-based.

Tax-exempt products

You are not liable for energy and carbon tax for:

forest fuel such as firewood, woodchips and charcoal
blast furnace gases
coke-oven gases
gas derived from chemical reduction
gas derived from electrolytic processes
fuel in small packaging of maximum 1 litre
fuels that, under special circumstances, are destroyed and rendered unusable.

Exemption from tax liability, Legal guide External link.

If you would like to know more about tax returns and fuel taxes, you can read more here:

Approved parties

In certain situations, various parties are entitled to a reduction or full exemption on fuel tax. Some of these parties can arrange fuel taxes through what is known as “duty suspension.” You can read more about what this means here.

Duty-suspension arrangement, Legal guide External link.

Warehouse keeper

A warehouse keeper is a party approved by the Swedish Tax Agency and thereby entitled to arrange a suspension of duties for certain fuels. If you are approved as a warehouse keeper, you may defer payment of energy tax, carbon tax and any sulphur tax from the manufacture, processing or storage of inventory fuel in specially approved locations. The same applies of you should move the inventory fuel within the EU to specially approved locations or to other special locations applied for in advance. Petrol, diesel fuel oil and liquefied petroleum gas are examples of inventory fuel.

Fuels encompassed by duty-suspension arrangements

To be authorised as a warehouse keeper, it is required that you:

conduct or intend to conduct professional operations and have a minimum
storage capacity of 500 m3, or manufacture and process fuel or store jet fuel at an airfield
utilise a space in Sweden such as a tank or cistern that could qualify as a tax warehouse for fuel
are suitable with respect to your financial and general circumstances.

Warehouse keeper, Legal guide External link.

How to apply to become an authorised warehouse keeper

Fill in and submit the form, Warehouse keeper application – energy tax (SKV5377). Use the address on the form.

Warehouse keeper application – energy tax (SKV 5377)

2. Fill in and submit the form, Tax warehouse – alcohol, tobacco and energy duties - application (SKV5384). Use the address on the form.

Tax warehouse – alcohol, tobacco and energy duties - application (SKV5384)

3. We will contact you if you need to supplement your application, such as with information about your company’s financial position.

In the event you are approved as warehouse keeper, you will automatically be approved as a registered consignor.

Registered consignor

Tax warehouse

A tax warehouse is a space approved by the Swedish Tax Agency. To be encompassed by a duty-suspension arrangement, you are the warehouse keeper are responsible to ensure that your manufacture, processing and storage of taxable fuels takes places in such a tax warehouse. You must have a minimum of one authorised tax warehouse to qualify as a warehouse keeper.

Tax warehouse, Legal guide External link.

As an approved warehouse keeper, you can apply to have your tax warehouse approved for the marked and dyeing of certain petroleum products. You can apply for approval using the form, Application – Marking/Dyeing (SKV 5086).

Stock accounting

As a warehouse keeper, you must maintain, for each tax warehouse, a separate stock account, in which you continuously record all movements of goods pertaining to taxable fuel products. The stock accounts shall comprise information about

the dates and specific fuels that enter or leave the tax warehouse
own withdrawals of fuel
fuel that has been stolen, destroyed or consumed in the tax warehouse
where the fuel was moved to or from
the specific fuels that were moved between your own tax warehouses, and the specific tax warehouses the fuels were moved between.

As a warehouse keeper, you are responsible for regularly taking stock of fuel inventories.

The Swedish Tax Agency’s regulations on stock accounting and stock taking by warehouse keepers, Legal guide External link.

Register direct delivery locations

As a warehouse keeper, you may receive untaxed fuels that are relocated in accordance with duty-suspension arrangements at a direct-delivery location in Sweden, such as a depot. You are entitled to do this if you wish to receive fuel at a location other than one of your tax warehouses. You can register this direct-delivery location with the Swedish Tax Agency in good time prior to the receipt of the fuel. You can register this direct-delivery location using the form, Direct delivery location – Alcohol, tobacco, energy duties (SKV5369).

Registration of direct-delivery location (SKV 5369)

When you, as a warehouse keeper receive fuel at the direct-delivery location, you assume the responsibility for energy tax, carbon tax and any sulphur tax. You are to report and pay for taxes in the same month that your receive the fuel. Consequently, untaxed fuel may not be stored at a direct-delivery location. On the other hand, if you, as a warehouse keeper, move the fuel to a tax warehouse within two days, they are once again encompassed by tax deferment. In such a case, you would not be required to report and pay energy tax, carbon tax and any sulphur tax when you receive the fuel.

You would be entitled to defer payment of taxes

Tax is deferred as long as the fuel remains within the duty-suspension arrangement. This applies to the fuels for which you are approved provided that you:

store the fuel in an approved tax warehouse, such as a cistern or oil tank
move the fuel from an approved tax warehouse to other approved tax warehouses within the EU
move the fuel from an approved tax warehouse to a registered consignee in another EU country
move the fuel from an approved tax warehouse to a temporarily registered consignee in another EU country
move the fuel from an approved tax warehouse to a location from which the fuel leaves the EU (export)
move the fuel from an approved tax warehouse to a direct-delivery location.

You are to file a tax return for the reporting period in which the fuel deviates from the duty-suspension arrangement, i.e. when the fuel is handled in a manner other than what is described above. The amount for which you are liable must be paid to the tax account on the final date of submission of the tax return to the Swedish Tax Agency.

On the other hand, if you are handling taxable products, you can read more about this by following this link:

Importation of taxable fuel to Sweden from another EU country

When relocating the fuel within the EU

When you, as an approved warehouse keeper, relocate fuel encompassed by tax deferment from Sweden to another EU country, the move must be covered by an electronic administrative document (e-AD). You can prepare such a document in your role as the consignor in the Excise Movement and Control System (EMCS). If the fuel is consigned by someone other than a registered consignor, such moves within Sweden are not covered the EMCS and requirement for an e-AD.

Relocation of goods under tax deferment

Excise duty number and SEED register

In conjunction with your authorisation as a warehouse keeper, you are assigned an excise-duty number by the Swedish Tax Agency.

A warehouse keeper who is to consign fuel needs to know the recipient’s excise-duty number to allow verification that the fuel may remain subject to tax deferment during the move. Information is also needed to issue an e-AD in the EMCS.

The excise-duty number is used for identification in the SEED registry, which comprises all of the EU’s approved parties. The purpose of the register is to provide the company and government agencies with information about authorisation etc. requisite to the relocation of inventory fuel under a duty-suspension arrangement. The SEED registry also provides a data feed to the EMCS. This enables you, as a consignor, to find out whether the consignee’s excise-duty number is valid.

SEED on Europa

Collateral for storage

To qualify for handling fuel under tax deferment, you must pledge collateral to cover the tax for which you may be liable. In the event that you fail to pay your tax in time, the Swedish Tax Agency may seize your collateral as payment. If you are storing inventory fuel, you must, as a rule, pledge a storage collateral of a minimum of 10 per cent of the tax on the stored fuel.

If your fuel storage should decrease, you can also reduce your storage collateral by pledging a collateral anew. The new collateral may not fall below an amount corresponding to 75 per cent of the highest amount calculated in accordance with the general rule, during the most recent three calendar months.

Example - how to calculate reduced collateral for storage

You have previously pledged a storage collateral amount of SEK 500,000. Now that your fuel stores have decreased, you wish to lower the storage collateral. On 1 December, fuel tax totalled SEK 1,000,000. Pursuant the general rule, the collateral should total SEK 100,000.

In the three preceding calendar months (September – November) the fuel tax was, at its highest, SEK 3,000,000. In accordance with the complementary rule, you are thus to calculate the minimum amount of collateral that may be pledged as follows:

10 per cent of SEK 3,000,000 = SEK 300,000.
75 per cent of SEK 300 000 = SEK 225,000 in storage collateral pledged to the Swedish Tax Agency on 1 December.

The Swedish Tax Agency may grant an downward adjustment of the collateral amount or require no amount at all, if there are grounds to do so in consideration of your financial or other special circumstances. If you request such adjustment, you should clearly state your grounds for this. You can apply for adjustment by filling in and submitting the form below: Request for adjustment of collateral – Energy tax (SKV 5427). Use the address on the form.

Request for adjustment of collateral – Energy tax (SKV 5427)

Pledging collateral for fuel relocation

If you are moving fuel encompassed by tax deferment, you must pledge a fuel-relocation collateral to an amount that corresponds to the fuel tax in its entirety. The Swedish Tax Agency may claim the fuel-relocation collateral of you should become liable for tax in connection with the relocation and fail to pay the tax on time. The fuel-relocation collateral is valid in all EU countries. This means that the Swedish Tax Agency may claim the collateral if you should become liable for tax in another EU country for fuel under tax deferment that you have relocated beyond Sweden. Your fuel-relocation collateral must be registered with the Swedish Tax Agency before the relocation may commence.

How do I calculate the fuel-relocation collateral?

To calculate the amount of fuel-relocation collateral required, you must calculate the average tax of the fuel that you are relocating, for each calendar day that it is under tax deferment. Include only the calendar days that you are relocating the inventory fuel during the year.

You are also to include what is termed administrative inventory relocations between tax warehouses. This pertains to relocations where the fuel is not physically relocated between different tax warehouses, but solely through specific stock-accounting actions.

Here are two examples of how to calculate the amount of fuel-relocation collateral

Example 1

At five different occasions in one year, you relocate fuel that is covered by tax deferment.
Relocation	Number of days of the relocation	Tax amount per relocation	Tax amount x number of days
1	2	SEK 21,580	SEK 43,160
2	1	SEK 83,000	SEK 83,000
3	3	SEK 20,056	SEK 60,168
4	1	SEK 56,000	SEK 56,000
5	4	SEK 95,268	SEK 381,072
Total	11		SEK 623,400

The amount of fuel-relocation collateral is calculated as follows. SEK 623,400/11 calendar days = SEK 56,673.

Example 2

During a fortnight, you relocate fuel that is covered by tax deferment on 20 different occasions. Every weekday, you commence with two relocations. On weekends, the ongoing relocations continue, but you do not start and new relocation processes. Each relocation has a taxable value of either SEK 50,000, SEK 100,000 or SEK 150,000 and takes 1–3 calendar days. There are no ongoing relocations on the final Sunday of this two-week period. There are thus 13 days with ongoing relocation during the fortnight.

Så här beräknar du flyttningssäkerhetens belopp: 623 400 kronor/11 dygn = 56 673 kronor.

Image text: Relocation, Mon, Tue, Wed, Thu, Fri, Sat, Sun etc.

At the bottom of the table, which illustrates this example, shows that the total taxable amount for each calendar day of ongoing inventory relocations. These amounts total SEK 3,700,000. The average taxable amount per calendar day of inventory relocation is thus calculated as: SEK 3,700,000/13 days = SEK 284,615.

The Swedish Tax Agency may decide to waive your requirement to pledge fuel-relocation collateral your deliveries that occur on Swedish territory by marine vessel or through pipelines (adjustment). If you request such adjustment, you should clearly state your grounds for this. You can apply for adjustment by filling in and submitting the form below: Request for adjustment of collateral – Energy tax (SKV 5427). Use the address on the form.

Request for adjustment of collateral – Energy tax (SKV 5427)

Different ways of pledging collateral

Revocation of warehouse keeper authorisation

Your authorisation may be revoked on the following grounds:

In the event that you, in whole or in part, discontinue with operations that pertain to inventory fuel, you are to personally request a revocation of your authorisation. You can do this by filling in and sending the form, Deregistration – excise duty (SKV 5335), to the Swedish Tax Agency using the address provided on the form. Your request must be signed by an authorised signatory.

Deregistration – excise duty (SKV 5335)

The Swedish Tax Agency may revoke authorisation if, for example, tax returns, tax payments, financial accounting or stock accounting are mismanaged, or in the event of economic crime or your failure to continuously report changes to your operations. These may refer to, for example, changes of the company’s signatories, auditor or board of directors. Or if you have pledged insufficient collateral.

If your authorisation should be revoked, you are not to receive, consign or store fuel encompassed by a duty-suspension arrangement. This further entails the revocation of your tax warehouse authorisation and your authorisation as a registered consignor. You are to report for taxation, all existing untaxed inventory fuel that is in storage at the time when your authorisation is revoked.

Revocation of warehouse keeper authorisation, Legal guide External link.

Various tax forms for warehouse keepers

As a warehouse keeper, you may be required to submit three different tax forms, depending on the types of fuel that you are authorised to handle:

Tax form 712: Use this form to report energy and carbon tax on fuels such as diesel fuel oil, liquefied petroleum gas, jet fuel, heavy fuel oil and vegetable and animal oils.
Tax form 714: Use this form to account for energy and carbon taxes, primarily for petrol, alkylbenzene sulfonate and E85 fuels.
Tax form 718: Use this form to account for sulphur tax, primarily heavy fuel oil.

Tax return – tax on electricity and fuel

As an authorised warehouse keeper, you are liable for energy tax, carbon tax and sulphur tax for:

fuel that is withdrawn from your tax warehouse without relocation pursuant to a duty-suspension arrangement. As long as the fuel remains in the tax warehouse, you are not liable for its taxation. You are to report the tax only when the fuel leaves the tax warehouse physical or when you or someone else has used the fuel in your warehouse, such as for industrial operations or for maintaining cistern temperatures.
fuel that your receive at a preregistered direct-delivery location if the fuel is not directly relocated at a tax warehouse in Sweden
fuel that you receive at a location adjacent to your tax warehouse if it is not immediately stored in the tax warehouse that the consignor has registered in an electronic administrative document (e-AD). One example is when you receive fuel at a loading wharf. This requires your prior acceptance of the fuel by your signing for its receipt in the EMCS.
stock shortages due to theft or wastage. As a warehouse keeper, you are not exempt from taxation for fuel that has left your tax warehouse due to criminal acts.
fuel that exists in your inventory in the event that your tax-warehouse authorisation is revoked.

Tax rate on fuel

Under certain conditions, you are entitled to file for tax deductions in your tax return. The page, Energy taxes, offers information about the operations and scope of application for these deductions.

Energy taxes

Registered consignor

A registered consignor is a party authorised by the Swedish Tax Agency to consign certain fuels from an import location encompassed by a duty-suspension arrangement. If you are approved as a registered consignor, you may defer the payment of energy tax, carbon tax and any sulphur tax when consigning inventory fuel from an import location. Petrol, diesel fuel oil and liquefied petroleum gas are examples of inventory fuel.

Fuels encompassed by duty-suspension arrangements

Approval as a registered consignor is requisite to, among other factors, your suitability with respect to your financial and general circumstances.

Registered consignor, Legal guide External link.

How to apply to become a registered consignor

1. Fill in and submit the form, Application – Registered consignor – Energy tax (SKV5334). Use the address on the form.

Application - Registered consignor – Energy tax (SKV 5334)

2. We will contact you if you need to supplement your application, such as with information about your company’s financial position.

You would be entitled to defer payment of taxes

As a registered consignor, you are liable for fuel taxes until such a time that they arrive at a specific destination. The tax is then deferred and transferred to the recipient when you relocate the fuel from an import location such as

a registered consignee in another EU country
a temporarily registered consignee in another EU country
a preregistered direct-delivery location in Sweden or another EU country
an export location i.e. a location where the goods leave the EU
a tax warehouse in Sweden or another EU country

Conditions for relocation under duty suspension arrangements, Legal guide External link.

If the fuel is to be exported immediately following its import, the registered consignor is liable for the fuel tax until such time that the fuel physically leaves EU territory.

When relocating the fuel within the EU

When a registered consignor relocates fuel that is subject to tax deferment from an import location, the relocation must be included by an electronic administrative document (e-AD). You can prepare such a document in your role as the consignor in the Excise Movement and Control System (EMCS).

Relocation under tax deferment

Excise duty number and SEED register

In conjunction with your authorisation as a registered consignor, you are assigned an excise-duty number by the Swedish Tax Agency. A registered consignor who is to consign fuel needs to know the recipient’s excise-duty number to allow verification that the fuel may remain subject to tax deferment during the move. Information is also needed to issue an e-AD in the EMCS.

SEED on Europa

Pledging collateral for fuel relocation

If you are moving fuel encompassed by tax deferment, you must pledge a fuel-relocation collateral to an amount that corresponds to the fuel tax in its entirety. The Swedish Tax Agency may claim the fuel-relocation collateral of you should become liable for tax in connection with the relocation and fail to pay the tax on time. The fuel-relocation collateral is valid in all EU countries. This means that the Swedish Tax Agency may claim the collateral if you should become liable for tax in another EU country for fuel under tax deferment that you relocated beyond Sweden. Your fuel-relocation collateral must be registered with the Swedish Tax Agency before the relocation may commence.

How do I calculate the fuel-relocation collateral?

To calculate the amount of collateral required for fuel-relocation, you must calculate the average tax of the fuel that you are relocating, for each calendar day that it is under tax deferment. Include only the calendar days that you are relocating the fuel during the year.

You are also to include what is termed administrative inventory relocations between an import location and a tax warehouse. This pertains to relocations where the products are not physically moved – they are only moved between the import location and a tax warehouse within the same storage space, through specific stock-accounting actions.

Here are two examples of how to calculate the amount of fuel-relocation collateral

Example 1

At five different occasions in one year, you relocate fuel that is covered by tax deferment.
Relocation	Number of days of the relocation	Tax amount per relocation	Tax amount x number of days
1	2	SEK 21,580	SEK 43,160
2	1	SEK 83,000	SEK 83,000
3	3	SEK 20,056	SEK 60,168
4	1	SEK 56,000	SEK 56,000
5	4	SEK 95,268	SEK 381,072
Total	11		SEK 623,400

The amount of fuel-relocation collateral is calculated as follows. SEK 623,400/11 calendar days = SEK 56,673.

Example 2

Så här beräknar du flyttningssäkerhetens belopp: 623 400 kronor/11 dygn = 56 673 kronor.

Image text: Relocation, Mon, Tue, Wed, Thu, Fri, Sat, Sun etc.

Request for adjustment of collateral – Energy tax (SKV 5427)

Different ways of pledging collateral

You may choose whether you prefer to pledge collateral by means of a pledge account or demand guarantee (collateral provided through an agreement with your bank). Here are some examples of collateral:
Registered consignors – pledge of locked account as collateral for inventory relocation
Registered consignors – demand guarantee for inventory relocation

Revocation of registered consignor authorisation

Your authorisation may be revoked on the following grounds:

In the event that you, in whole or in part, discontinue with operations that pertain to inventory fuel, you are to personally request a revocation of your authorisation. You can do this by filling in and sending the form, Deregistration – excise duty (SKV 5335), to the Swedish Tax Agency using the address provided on the form. Your request must be signed by an authorised signatory.

Deregistration – excise duty (SKV 5335)

The Swedish Tax Agency may revoke authorisation if, for example, tax returns, tax payments or financial accounting are mismanaged, or in the event of economic crime or your failure to continuously report changes to your operations. These may refer to, for example, changes of the company’s signatories, auditor or board of directors. Or if you have pledged insufficient collateral.

If your authorisation should be revoked, you are not to consign fuel encompassed by a duty-suspension arrangement.

Various tax forms for registered consignors

As a registered consignor, you may be required to submit three different tax forms, depending on the types of fuel that you are authorised to handle:

Tax form 712: Use this form to report energy and carbon tax on fuels such as diesel fuel oil, liquefied petroleum gas, jet fuel, heavy fuel oil and vegetable and animal oils.
Tax form 714: Use this form to account for energy and carbon taxes, primarily for petrol, alkylbenzene sulfonate and E85 fuels.
Tax form 718: Use this form to account for sulphur tax, primarily heavy fuel oil.

Tax return – tax on electricity and fuel

Registered consignee

A registered consignee is a party authorised by the Swedish Tax Agency to professionally receive a fuel consignment that is moved from another EU country, and which is under a duty-suspension arrangement. If you are approved as a registered consignor, you may defer the payment of energy tax, carbon tax and any sulphur tax until such time that you receive the inventory fuel in Sweden. Petrol, diesel fuel oil and liquefied petroleum gas are examples of inventory fuel.

Fuels encompassed by duty-suspension arrangements

Approval as a registered consignee is requisite to, among other factors, your suitability with respect to your financial and general circumstances.

Registered consignee, Legal guide External link.

How to apply to become a registered consignee

1. Fill in and submit the form, Application – Registered consignee – Energy tax (SKV 5347). Use the address on the form.

Application - Registered consignee – Energy tax (SKV 5347)

2. We will contact you if you need to supplement your application, such as with information about your company’s financial position.

Regular goods-receipt address and direct-delivery location

As a registered consignee, you must provide a Swedish address for receiving fuel that is transferred to you under a duty-suspension arrangement from another EU country. This address is known as your regular goods-receipt address.

You may only provide one address as your din regular goods-receipt address. If needed, you can change your address using the form, Request to amend regular goods-receipt address (SKV 5430).

Request to amend regular goods-receipt address (SKV 5430) External link.

If you have any other addresses where you would like to receive fuel under tax deferment, you are to report these as direct-delivery locations. You can do this using the form, Registration of direct-delivery location (SKV 5369)

Registration of direct-delivery location (SKV 5369) External link.

Excise duty number, SEED registry and EMCS

In conjunction with your authorisation as a registered consignee, you are assigned an excise-duty number by the Swedish Tax Agency. The excise-duty number is used for identification in the SEED registry, which comprises all of the EU’s approved parties. The purpose of the register is to provide the company and government agencies with information about authorisation etc. requisite to the relocation of inventory fuel under a duty-suspension arrangement. The SEED registry also provides a data feed to the Excise Movement and Control System (EMCS).

SEED on Europa External link.

The consignor creates an electronic administrative document (e-AD) in the EMCS when the fuel is consigned to you. Upon receiving the fuel at your regular goods-receipt address or direct-delivery location, you must register its receipt in the EMCS within five days.

Goods receipt in the EMCS External link.

Pledging collateral

As a registered consignee, you are to pledge collateral for the payment of fuel tax that you receive from other EU countries under a duty-suspension arrangement. The Swedish Tax Agency may claim the collateral if you fail to pay your taxes in time.

Collateral documents are to be sent as originals to the Swedish Tax Agency, SE-771 83 Ludvika, Sweden.

In the event that you pledge insufficient collateral, the Swedish Tax Agency may revoke your authorisation as a registered consignee.

How do I calculate the amount of collateral?

Your minimum collateral must correspond to the average tax amount that the Swedish Tax Agency has issued a decision on

for your 12 most recent months (see example 1 below), or
for the number of months, if less than 12 months, that you have filed for tax (see example 2 below).

To calculate the average, do the following:

Divide the total tax for no more than the 12 past reporting periods as described above, by the number of these periods in which you have paid taxes.

Example 1

The Swedish Tax Agency has issued a tax decision for your most recent 12 reporting periods as follows:
Reporting period	Tax decision
April - Year 1	SEK 30,000
May - Year 1	SEK 25,000
June - Year 1	SEK 0
July - Year 1	SEK 20,000
August - Year 1	SEK 25,000
September - Year 1	SEK 30,000
October - Year 1	SEK 0
November - Year 1	SEK 45,000
December - Year 1	SEK 25,000
January - Year 2	SEK 0
February - Year 2	SEK 15,000
March - Year 2	SEK 20,000
Total from tax decision	SEK 235,000

The collateral amount is calculated as follows: SEK 235,000/9 (periods in which you paid tax) = SEK 26,111. You must therefore pledge a minimum collateral of SEK 26,111.

Example 2

You were approved as a registered consignee in May.

The Swedish Tax Agency has issued a tax decision for your most recent seven reporting periods as follows:
Reporting period	Tax decision
May	SEK 15 000
June	SEK 0
July	SEK 20,000
August	SEK 15,000
September	SEK 25,000
October	SEK 0
November	SEK 30,000
Total from tax decision	SEK 105,000

The collateral amount is calculated as follows: SEK 235,000/5 (periods in which you paid tax) = SEK 21,000. You must therefore pledge a minimum collateral of SEK 21,000.

In the event that the calculated collateral is SEK 0, you must pledge a collateral that amounts to the full tax on the fuels that are under relocation to dig; see example 3 below.

Example 3

For the past 12 months, the Swedish Tax Agency has issued decisions that you are liable for SEK 0 in taxes. On 15 August, fuel under a duty-suspension arrangement is sent to dig from another EU country. The tax on these fuels amount to SEK 30,000. You must there pledge a minimum collateral of SEK 30,000 so that the collateral is registered with the Swedish Tax Agency by no later than 15 August.

Adjustment of collateral amount

Request for adjustment of collateral – Energy tax (SKV 5427)

Different ways of pledging collateral

Revocation of registered consignee authorisation

Your authorisation may be revoked on the following grounds:

In the event that you, in whole or in part, discontinue with operations that pertain to inventory fuel, you are to personally request a revocation of your authorisation. You can do this by filling in and sending the form, Deregistration – excise duty (SKV 5335), to the Swedish Tax Agency using the address provided on the form. Your request must be signed by an authorised signatory

Deregistration – excise duty (SKV 5335)

The Swedish Tax Agency may revoke authorisation if, for example, tax returns, tax payments or financial accounting are mismanaged, or in the event of economic crime or your failure to continuously report changes to your operations. These may refer to, for example, changes of the company’s signatories, auditor or board of directors. Or if you have pledged insufficient collateral. If your authorisation should be revoked, you are not to receive any fuel encompassed by a duty-suspension arrangement.

Revocation of warehouse keeper authorisation, Legal guide External link.

Various tax forms for registered consignees

As a registered consignee, you may be required to submit three different tax forms, depending on the types of fuel that you are authorised to handle:

Tax form 712: Use this form to report energy and carbon tax on fuels such as diesel fuel oil, liquefied petroleum gas, jet fuel, heavy fuel oil and vegetable and animal oils.
Tax form 714: Use this form to account for energy and carbon taxes, primarily for petrol, alkylbenzene sulfonate and E85 fuels.
Tax form 718: Use this form to account for sulphur tax, primarily heavy fuel oil.

Tax return – tax on electricity and fuel

As a registered consignee, you are liable for all taxable fuel and untaxed fuel that your receive in Sweden. You are liable for tax when you receive the fuel.

Under certain conditions, you are entitled to file for tax deductions in your tax return. The page, Energy taxes, offers information about the operations and scope of application for these deductions.

Energy taxes

Temporarily registered consignee

A temporarily registered consignee is a party authorised by the Swedish Tax Agency to professionally receive a fuel consignment that is being relocated from another EU country, and which is under a duty-suspension arrangement, at a one-time occasion pertaining to a specific delivery. If you are approved as a temporarily registered consignor, you may defer the payment of energy tax, carbon tax and any sulphur tax until such time that you receive the inventory fuel in Sweden. Petrol, diesel fuel oil and liquefied petroleum gas are examples of inventory fuel.

How to apply for registration as temporary consignee

1. Fill in and submit the form, Application/Report – Temporarily registered consignee – Alcohol tax, Tobacco tax, Energy tax (SKV 5371). Use the address on the form.

Fill in and submit the form, Application/Report – Temporarily registered consignee – Alcohol tax, Tobacco tax, Energy tax (SKV 5371)

2. To qualify for handling fuel under tax deferment, you must pledge collateral to cover the tax for which you may be liable.

You pledge collateral through an advance payment to the Swedish Tax Agency’s bank giro account: 5583-8411. The collateral amount shall correspond to the tax on the fuel that you will be receiving. State your name and corporate registration number when paying, so that we can link the collateral to your application. Contact the Swedish Tax Agency if you prefer instead to pledge collateral in the form of a demand guarantee or locked bank account.

We will contact you if you need to supplement your application.

3. You are assigned a temporary excise-duty number when the Swedish Tax Agency approves your application to be a temporarily registered consignee.

Excise duty number, SEED registry and EMCS

In conjunction with your authorisation as a temporarily registered consignee, you are assigned an excise-duty number by the Swedish Tax Agency. The excise-duty number is used for identification in the SEED registry, which comprises all of the EU’s approved parties. The purpose of the register is to provide the company and government agencies with information about authorisation etc. requisite to the relocation of inventory fuels under a duty-suspension arrangement. The SEED registry also provides a data feed to the Excise Movement and Control System (EMCS).

SEED on Europa

The consignor creates an electronic administrative document (e-AD) in the EMCS when the fuel is consigned to you. Upon receiving the fuel at your goods-receipt address, you must register its receipt in the EMCS within five days.

Goods receipt in the EMCS

To file a special tax return, do the following:

Upon receiving the fuel, you are to file its taxable amount using the special tax return that you receive from the Swedish Tax Agency when registering your application and you pledged collateral. You may not use our e-Service for this tax return. To file the tax return, do the following:

There is some prefilled identification information at the top of the tax return. In the form box, Period, you are to state the date on which you received the fuel. If any of the information is incorrect, you are to contact the Swedish Tax Agency immediately.
Fill in and send the tax return within five days of your receiving the fuel in Sweden. Your tax return must be signed by an authorised signatory.

The Swedish Tax Agency’s address is provided in the tax return or the tax return flyleaf.

Energy taxes

Payment of energy tax

On receiving your special tax return, the Swedish Tax Agency transfers the prepaid tax (your pledged collateral) to your tax account.

Stockist

A stockist is a party approved by the Swedish Tax Agency, who is thus authorised to handle certain as-yet-untaxed fuels – such as crude tall oil, biogas, natural gas, coal, coke and peat. Only the owner of the fuel is authorised to handle it while it is untaxed.

To be an authorised stockist, you must undertake some of the following activities:

recycle fuel
manufacture fuel
process fuel
store large volumes of fuel
resell large volumes of gaseous hydrocarbons
personally use large volumes of gaseous hydrocarbons

It suffices that you conduct or intend to conduct operations pursuant to one of the above activities in order to be an authorised stockist. Once you are approved, you are also authorised to handle untaxed fuel in accordance with the other activities.

You can find out about the definitions of large volumes here.

When do I pay the tax?

You are liable for tax when you have used or delivered fuel to:

a party who is not a stockist
a proprietary sales location that is not a depot.

You are not required to pay tax upon delivery of the fuel to other approved stockists – the same applies when you relocate fuel between your proprietary storage facilities in Sweden. For each delivery, you are to verify that the purchaser is an authorised stockist. Your accounts are to comprise information about the deliveries of untaxed fuel.

När du som godkänd lagerhållare ska redovisa och betala skatt (Rättslig vägledning) External link.

When relocating fuel to another EU country or exporting it to a country beyond the EU, you can file for a deduction for the fuel tax in your tax return.

You are exempt from Swedish Customs duties if you import fuel that you own from a country beyond the EU. You are to report the tax in your excise-duty form when, for example, selling fuel to a party who is not a stockist. On the other hand, if you do not own the fuel, you are liable for duties to Swedish Customs.

Goods importing, Swedish Customs External link.

How to apply to become an authorised Stockist

Approval as a stockist is requisite on, among other factors, your suitability with respect to your financial and general circumstances.

1. Fill in and submit the form, Stockist application – Energy tax (SKV5075). Use the address on the form.

Application – Energy tax – Stockist (SKV 5075)

2. We will contact you if you need to supplement your application, such as with information about your company’s financial position.

Revocation of Stockist authorisation

Your authorisation may be revoked on the following grounds:

In the event that you, in whole or in part, discontinue with operations pertaining to fuel, you are to personally request a revocation of your authorisation. You can do this by filling in and sending the form, Deregistration – excise duty (SKV 5335), to the Swedish Tax Agency using the address provided on the form. Your request must be signed by an authorised signatory.

Deregistration – excise duty (SKV 5335)

The Swedish Tax Agency may revoke authorisation if, for example, tax returns, tax payments or financial accounting are mismanaged, or in the event of economic crime or your failure to continuously report changes to your operations. These may refer to, for example, changes of the company’s signatories, auditor or board of directors.

If your authorisation should be revoked, you are no longer to receive, consign or store untaxed fuel. This further entails that you must report tax on your inventory of untaxed fuel.

Various tax forms for approved Stockists

As an authorised Stockist, you may be required to submit three different tax forms, depending on the types of fuel that you are authorised to handle:

Tax form 713: Use this form to account for energy and carbon taxes, primarily for petrol, biogas, coal, coke, petroleum coke, dimethyl ether, methane and waste oils.
Tax form 718: Use this form to account for sulphur tax, primarily peat, coal and coke.
Tax form 736: Use this form to report energy tax on crude tall oil.

Tax return – tax on electricity and fuel

Energy taxes

Tax-exempt fuel consumption

A tax-exempt fuel user is a party approved by the Swedish Tax Agency and thereby entitled to receive certain untaxed fuels from warehouse keepers or stockists in Sweden. As a tax-exempt fuel user, you are authorised to receive and use solely untaxed fuel for the purposes for which you are authorised – you may not sell the fuel onward.

You can be approved as a tax-exempt user for the consumption of fuel

in ships not used for private purposes
in certain boats not used for private purposes
in aircraft not used for private purposes
in aircraft engines on testbeds or similar facilities
in trains or other track-bound transportation
for other purposes than as motor fuel or as heating fuel
in one and the same process if the fuel is used for heating and purposes other than as a motor fuel or heating fuel
in metallurgical processes
i certain processes for the production of mineral substances other than metals
in soda recovery boilers or lye boilers.

You can read more about each category here

How to apply for approval as a tax-exempt fuel user

If you wish to be approved as a tax-exempt fuel user, you are to apply for this with the Swedish Tax Agency. Approval as a tax-exempt fuel user is requisite on, among other factors, your suitability with respect to your financial and general circumstances. Do the following:

1) You apply using the form, Tax-exempt consumption – fuel (SKV 5079) which is available from the Swedish Tax Agency’s website. The address to the Swedish Tax Agency is provided in the form.

Application Tax-exempt consumption – Fuel (SKV 5079)

2) Attach the requested information and documentation to the application form, such as a description of your operations, annual report and the CN numbers of the fuels that you wish to be approved for handling. CN numbers are used to classify fuel and other goods pursuant to the EU-wide customs tariffs. Contact your fuel supplier if you are uncertain about the CN number of the fuel that you intend to use.

3) Upon submission of your application, the Swedish Tax Agency performs a suitability appraisal of the legal entities and natural persons the application concerns. The Swedish Tax Agency verifies the information with, for example, the Swedish Police Authority, Swedish Enforcement Authority, Swedish Companies Registration Office and the Swedish Tax Agency’s proprietary registers (such as your tax account). You will be notified of the decision by letter.

If you are approved as a registered fuel user

When the Swedish Tax Agency approves an application, the decision document comprises information about:

the start and end dates of that the authorisation’s validity – which, although is normally valid until further notice, could be for a fixed period, in which case the decision document will state the authorisation’s period of validity.
the specific tax-exempt purpose(s) the authorisation concerns, and whether there are any special terms and conditions for your approval.

If you are approved, you must

continuously report significant changes to Swedish Tax Agency regarding the ownership structure and changes of signatories, auditors or the board of directors
report other changes, if any, to your submitted information.

Your approval is not transferable to another party. In the event that your operations are transferred to another legal entity or natural person, the entity or person must apply for their own approval as a tax-exempt fuel user. Your approval may be revoked on the initiative of the Swedish Tax Agency if you should personally request for such a transfer. In the event that you change or sell your operations, you must immediately notify us by letter to the address: The Swedish Tax Agency, SE-771 83 Ludvika, Sweden, or by e-mail. An authorisation may also be revoked if the company is acquired by or merged with another company.

Send us an e-mail

Tax exempt fuel user, Legal guide

As a tax-exempt fuel consumer, you are to keep special stock accounts through which you continuously record purchases and consumption of fuel that you purchased tax-free. The stock accounts must contain such information as the volume and type of fuel procured, the source from which it was purchased and the date you received the fuel. It should also state how much fuel you have used and for what purpose. You must also regularly take inventory of your stocks of fuel that was purchased tax-free.

As a tax-exempt fuel user, you are also to maintain documentation to indicate that the fuel was used for the purpose(s) for which you are/were approved. For example, if you are approved as a tax-free fuel user, for marine vessels or aircraft, you are to maintain a logbook, operating journal or similar to be able to prove that the fuel was used for the tax-free purpose(s).

Revocation of tax-exempt fuel user authorisation

The Swedish Tax Agency may revoke authorisation if, for example, tax returns, tax payments, financial accounting or stock accounting are mismanaged, or in the event of economic crime or your failure to continuously report changes to your operations. These may refer to, for example, changes of the company’s signatories, auditor or board of directors.

In the event that you, in whole or in part, discontinue with operations pertaining to your authorisation, you are to personally request a revocation of your authorisation. You can do this by filling in and sending the form, Deregistration – excise duty (SKV 5335), to the Swedish Tax Agency using the address provided on the form. Your request must be signed by an authorised signatory.

Deregistration – excise duty (SKV 5335)

Parties may also be liable for taxation if they sell taxed fuel to private individuals, government agencies and so forth in Sweden. Such taxation is applicable when the fuel with transported to Sweden from another EU country.

Distance sales

You can apply to be registered with the Swedish Tax Agency as a distance seller if you regularly sell certain fuels to a customer in Sweden who does not conduct any independent business operations, if the fuel is transported directly from another EU country to the customer and if such transportation is arranged by you or someone acting on your behalf. As a distance seller, you may only handle inventory fuels and only fuels that have already been taxed abroad. Petrol, diesel fuel oil and liquefied petroleum gas are examples of inventory fuel.

How to apply to become a registered seller

1. Fill in and submit your application to be registered as a distance seller. You must also appoint a representative for distance sales in Sweden. (This could be a private individual or company established in Sweden.) Use the address on the form.

Distance sales of alcohol, tobacco or fuel – Report/Power of attorney/Application (SKV 5336)

2. Attach:

a certified copy of valid registration certificate
a detailed description of how distance sales will be conducted
information about the country or countries from which the fuel will be transported
documentation of your calculation on the amount of fuel-relocation collateral:

When you are registered with the Swedish Tax Agency, you may not transfer the registration to another party.

Collateral for fuel relocation

Fuel-relocation collateral must be pledged before the Swedish Tax Agency can approve your representative. The collateral amount shall correspond to 10 per cent of the calculated annual tax on the fuel that you move to Sweden from other EU countries. Pledge the collateral in Swedish crowns (SEK). It may consist of, for example, a demand guarantee issued by a bank, or an amount deposited in a locked pledge account. The collateral must be available a minimum of six months after its removal by you or the bank.

You are responsible for keeping your collateral up to date. If the collateral should become insufficient, you are to pledge additional collateral.

If you do not pledge the collateral with Swedish Tax Agency, your customer who receives the fuel would instead be liable for energy tax, carbon tax and any sulphur tax.

Handling taxed fuels

Whoever your customer may be, it should be clear that the fuel is imported to Sweden. As a distance seller, you may only sell fuel that has already been taxed in the EU country from which it is transported. You are not permitted to import untaxed fuel to Sweden. To avoid double taxation on the fuel, you can apply for a refund from the consignor country for any energy tax, carbon tax and any sulphur tax that you have paid in the consignor country.

No interim storage of the fuel is permissible in Sweden prior to its onward transportation to your customer. On the other hand, the fuel may be reloaded in Sweden if necessitated by transportation technology.

Fuel transportation

The fuel must be transported by you or by a haulage contractor or a company that procures transports. If there is an existing framework agreement between you and the haulage contractor, your customers may directly interact with the contractor to order and pay for transportation. It would thus pertain to a matter of distance sales.

Information about the representative

Your representative is authorised to act as your proxy in Sweden. This means that the representative is responsible for submitting your excise-duty forms and also to otherwise represent you on issues pertaining to payment of energy tax, carbon tax and sulphur tax. The representative must also have the documentation related to your excise-duty forms. However, as the distance seller, you are the party liable for tax.

The Swedish Tax Agency may revoke the authority of a representative if the conditions for authorisation no longer exist or per the request of the representative.

Various tax forms for distance sellers

As a distance seller, you may be required to submit three different tax forms, depending on the types of fuel that you are authorised to handle:

Tax form 712: Use this form to report energy and carbon tax on fuels such as diesel fuel oil, liquefied petroleum gas, jet fuel, heavy fuel oil and vegetable and animal oils.
Tax form 714: Use this form to account for energy and carbon taxes, primarily for petrol, alkylbenzene sulfonate and E85 fuels.
Tax form 718: Use this form to account for sulphur tax, primarily heavy fuel oil.

Tax return – tax on electricity and fuel

The tax return must either be signed by an authorised signatory for the distance seller or by an authorised representative. The tax return must be signed by the representative and not by any other proxy.

Deregistration:

If you should discontinue fuel sales to Sweden, you are to deregister yourself through a written request. The request must be signed by you, as the authorised signatory, or by your representative.

Deregistration – excise duty (SKV 5335)

Temporary registration of distance seller

You can apply with the Swedish Tax Agency to be temporarily registered as a distance seller if you, on the odd occasion, sell certain fuels to private individuals in Sweden, and the said fuels are transported directly from another EU country to the buyer and such transportation is arranged by you or other party on your behalf. As a temporarily registered distance seller, you may only handle inventory fuels and only fuels that have already been taxed abroad. Petrol, diesel fuel oil and liquefied petroleum gas are examples of inventory fuel.

How to apply for temporary registration as a distance seller

1. Fill in and submit the form, Application – Temporary registration as distance seller – Alcohol tax, Tobacco tax, Energy tax (SKV 5372). Your application must be delivered to us before the fuel may be consigned from other EU country. (As a temporarily registered distance seller, you are not entitled to register a proxy to represent you.)

Application – Temporary registration as distance seller – Alcohol tax, Tobacco tax, Energy tax (SKV 5372)

2. Pledge the fuel-relocation collateral before consignment of the fuel from the other EU country.

Collateral for fuel relocation

Fuel-relocation collateral must be pledged before the Swedish Tax Agency can approve your application. You pledge collateral through an advance payment to the Swedish Tax Agency’s bank giro account: 5583-8411. The collateral amount shall correspond to the tax on the fuel pertaining to your application. State your name and corporate registration number when paying, so that we can link the collateral to your application. Contact the Swedish Tax Agency if you prefer instead to pledge collateral in the form of a demand guarantee or locked bank account.

If you do not pledge the collateral with Swedish Tax Agency, your customer who receives the fuel would instead be liable for energy tax, carbon tax or sulphur tax on the fuel.

Special tax form

When the fuel has been imported to Sweden, you must report the tax using a special tax form. The Swedish Tax Agency dispatches a tax form upon receiving your application and securing your collateral pledge. Fill in and submit the tax form by no later than five days of your importing the fuel to Sweden. The form must be signed by an authorised signatory.

Send the tax form to the address provided on the tax form.

Handling fuels without authorisation

In the event you recycle, manufacture or process taxable fuels without authorisation, you are liable for energy tax and carbon tax, and sulphur tax if any, to the Swedish Tax Agency immediately upon the fuel’s recycling, production or processing. In such a case, contact the Swedish Tax Agency to obtain a tax form. The same applies if you import to Sweden or receive taxable fuel in Sweden from another EU country If you are an importer of taxable fuel to Sweden from another EU country, you can read about the rules by selecting Importation of taxable fuel to Sweden from another EU country from the dropdown menu. The tax authority for imports of fuel from a non-EU country is the Swedish Customs. If you are importing fuel as a private individual, you can read about the applicable rules by selecting Importing fuel to Sweden for personal use as private individual from the dropdown menu.

Importation of taxable fuel to Sweden from another EU country

To import or receive taxed fuel from another EU country to Sweden for commercial purposes, you must apply in advance with the Swedish Tax Agency. You may be entitled to a refund on excise duty that was charged for the fuel in the others country; read more under the heading, Opportunities for refunds of excise duty.

Using the e-Service, Excise duty – event

There are two routes for applying for such importation:

Excise duty - event

Fill in and submit the form, Professional import – Application (SKV 5385). Your report must be registered with the Swedish Tax Agency before the fuel may be relocated from the other EU country.

Professional import – Application (SKV 5385)

Collateral

You must also pledge collateral for tax liabilities on the fuel. You can do this by paying in an amount that corresponds to the tax on the fuel referred to in your application. You are to pay to the Swedish Tax Agency using bank giro No. 5583-8411. Indicate your corporate registration number as well as the collateral for tax liabilities. The payment must be implemented before the fuel is consigned from the other EU country. Contact the Swedish Tax Agency if you prefer instead to pledge collateral in the form of a demand guarantee or locked bank account.

Tax rate on fuel

Simplified accompanying document

The consignor of the fuel from the other EU country is responsible for attaching a simplified accompanying document (special consignment document) to the fuel consignment during its transportation. In the absence of such a document, Swedish Customs may seize the fuel during a transport inspection and charge for supplementary transport costs.

Special tax form

When the fuel has been imported to Sweden, you must report the tax using a special tax form. The Swedish Tax Agency sends you a tax form upon receipt of both the application and collateral payment. You must submit the tax form and paid the tax to the Swedish Tax Agency by no later than five days of your import of the fuel to Sweden.

For importers or recipients of taxed fuel, Legal guide External link.

Entitlement to refund on excise duty

You may be entitled to a refund on the excise duty that was charged for the fuel in the country of origin. Contact the relevant authority in the country of origin for information about how to do this.

For private individuals who are importing fuel to Sweden for personal use

You are not liable for energy tax, carbon tax or sulphur tax for fuel in your tank obtained from another EU country, provided that you bring it to Sweden in the regular fuel tank of a motor vehicle, marine vessel or aircraft. You may also bring motor fuel in a petrol can with a maximum capacity of 10 litres without being liable for tax on the fuel. The tax authority for imports of motor fuel from a non-EU country is the Swedish Customs.

Vehicle fuels, Swedish Customs External link.

You are not liable for energy tax, carbon tax or any sulphur tax for such fuels as heating oil that you bring in from another EU country for you or your family, if you intend to use the fuel for heating. However, this provided that bring in the fuel using a tanker vehicle that is used for professional trading in such fuel.

The tax authority for imports of fuel from a non-EU country is the Swedish Customs.

Red diesel (heating oil), Swedish Customs External link.

Contact the Swedish Tax Agency in advance if you, as a private individual will be importing fuel to Sweden and pay tax for such. You then receive a fuel tax form and information about how to pay the fuel tax.

Exporting fuel from Sweden

Those who are exporting taxed fuel from Sweden to another EU country, may be entitled to a refund of the fuel tax paid in Sweden. To obtain a refund from the Swedish Tax Agency, you must be able to prove that the fuel tax was also paid in the other EU country, or that the fuel is intended for use in that country for a purpose that is tax exempt in that country. If your export the fuel to a non-EU country, export regulations shall apply.

Exports, Swedish Customs External link.

If you are an authorised party, you may, under certain conditions, bring fuel to a country beyond Sweden without liability for taxes to the Swedish Tax Agency. Authorised warehouse keepers, registered consignors or stockists can read more here about the regulations applicable to the export of fuel from Sweden:

Government grants

When you file for certain deductions or apply for certain refunds, this entails that you receive what is termed “government grants.”

Information about government grants

When deciding on deductions or refunds of fuel tax for certain scopes of use, the Swedish Tax Agency applies EU regulations on government grants. Obtaining a government grant is conditional on the recipient of the grant fulfilling the existing requirements. For example, the recipient of a grant must not be under economic difficulties.

If you have received a certain amount of government aid in the past calendar year, you are to submit statistical data to the Swedish Tax Agency. You can read more about government grants and when you are to submit information within the relevant scopes of use. In such a case, the information that you submit comprises:

type of company (small, mid-size or large)
region (the region in which the most of the fuel was used)
field of activity – the three digits of the Swedish Standard Industrial Classification (SNI) code for the activities in which most of the fuel was used.

You can find for further information in the Legal guide under the heading Obtaining statistical data.

Government grants, Legal guide External link.

Pursuant to EU regulations, the Swedish Tax Agency must, in its capacity as a provider of grants, publish information about Sweden’s recipients of grants that total a specific amount. This can be found at the European Commission website.

Private consumption of marked fuels and jet fuel

If you have used marked fuel in a boat or ship that you have used for private purposes, you must file a special tax return with Swedish Tax Agency. The same applies if you have used jet fuel in an aircraft for private purposes.

Private consumption

Contact the Swedish Tax Agency to obtain a tax form for reporting tax on the fuel. You are to report the volume of fuel that you used, and pay the difference between the tax you have paid and the tax on highly taxed unmarked fuel. Pay the tax to your tax account within five days of your using the fuel.

The use of marked fuel in the tank is prohibited

You may be liable for a minimum fine of SEK 10,000 if you have marked fuel in the tank of a motorised vehicle or certain boats. Prohibition does not apply if the fuel was brought to Sweden in the fuel tank and filled in a country where such fuel is permissible in the fuel tank.

Ban against use of marked fuel

The use of marked fuel is prohibited in the tanks of motorised vehicles and boats, apart from a few exceptions for boats. You can read more about the exceptions here.

Consumption in boats and ships (marine vessels) for non-private purposes

Inspections are undertaken by the Swedish Police Authority or Swedish Coast Guard. If you have marked fuel in the tank you may be fined SEK 10,000 SEK per boat, passenger car and light bus and light truck. For heavier vehicles such as tractors and heavy lorries, the fine may total SEK 50,000 depending on the vehicle’s taxable weight.

Special fee, Legal guide External link.

Legal guide

The legal guide offers in-depth information about energy tax, carbon tax and sulphur tax.

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Excise duty on fuel

Use our e-services

Tax rate on fuel from 1 January 2023

Fuels with a fixed tax rate

Tax rate on fuel from 1 October – 31 December 2022

Fuels with a fixed tax rate

Tax rate on fuel 1 May – 30 September 2022

Fuels with a fixed tax rate

Tax rate on fuel 1 January – 30 April 2022

Fuels with a fixed tax rate

Historical tax rates – previous years

Fuels without a fixed tax rate

Tax-exempt products

Approved parties

Warehouse keeper

How to apply to become an authorised warehouse keeper

Tax warehouse

Stock accounting

Register direct delivery locations

You would be entitled to defer payment of taxes

When relocating the fuel within the EU

Excise duty number and SEED register

Collateral for storage

Example - how to calculate reduced collateral for storage

Pledging collateral for fuel relocation

How do I calculate the fuel-relocation collateral?

Here are two examples of how to calculate the amount of fuel-relocation collateral

Example 1

Example 2

Different ways of pledging collateral

Revocation of warehouse keeper authorisation

Various tax forms for warehouse keepers

Registered consignor

How to apply to become a registered consignor

You would be entitled to defer payment of taxes

When relocating the fuel within the EU

Excise duty number and SEED register

Pledging collateral for fuel relocation

How do I calculate the fuel-relocation collateral?

Here are two examples of how to calculate the amount of fuel-relocation collateral

Example 1

Example 2

Different ways of pledging collateral

Revocation of registered consignor authorisation

Various tax forms for registered consignors

Registered consignee

How to apply to become a registered consignee

Regular goods-receipt address and direct-delivery location

Excise duty number, SEED registry and EMCS

Pledging collateral

How do I calculate the amount of collateral?

To calculate the average, do the following:

Example 1

Example 2

Example 3

Adjustment of collateral amount

Different ways of pledging collateral

Revocation of registered consignee authorisation

Various tax forms for registered consignees

Temporarily registered consignee

How to apply for registration as temporary consignee

Excise duty number, SEED registry and EMCS

To file a special tax return, do the following:

Payment of energy tax

Stockist

When do I pay the tax?

How to apply to become an authorised Stockist

Revocation of Stockist authorisation

Various tax forms for approved Stockists

Tax-exempt fuel consumption

You can be approved as a tax-exempt user for the consumption of fuel

You can read more about each category here

How to apply for approval as a tax-exempt fuel user

If you are approved as a registered fuel user

Tax exempt fuel user, Legal guide

Revocation of tax-exempt fuel user authorisation

Distance sales

How to apply to become a registered seller

Collateral for fuel relocation