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» Distance selling of alcohol goods to private individuals in Sweden

Distance selling of alcohol goods to private individuals in Sweden

A distance seller is somebody who sells goods (online, for example) to private individuals in Sweden, when the goods are transported directly from another EU country to the buyer, and transportation is arranged by the distance seller or another party on behalf of the distance seller.

New excise duty rules on distance selling of alcohol goods

From 13 February 2023, new regulations will apply to excise duty on alcohol goods paid by distance sellers. If you are already registered as a distance seller of alcohol goods to Sweden, you will therefore need to submit a new application for registration to the Swedish Tax Agency.

New excise duty rules on distance selling of alcohol goods

Anyone who wishes to sell alcohol goods 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 alcohol

A distance seller must pay both excise duty and VAT on the alcohol goods in Sweden.Anyone intending to sell alcohol 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 alcohol 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”.The regulations in the Swedish Alcohol Act (2010:1622) limit the right to import alcohol goods into Sweden. Please contact the Public Health Agency of Sweden (Folkhälsomyndigheten) if you have questions about what is permitted according to the Swedish Alcohol Act.