Meny

Other languages

...
» Paying Taxes - Businesses
» Excise duty on alcohol
» 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.

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.

Did you find this information helpful?

Leave a review at YourEurope.com

Kontakta oss

Kontakt och öppettider

Hitta snabbt

Aktuellt

Gör extra inbetalning för att slippa ränta på kvarskatt
Den som hyrde ut eller sålde sin bostad under 2021 och räknar med stor kvarskatt...
Inga obetalda skatter överlämnas till Kronofogden i februari
Skatteverket har beslutat att inte lämna några skulder för indrivning till Krono...
Arbetet mot arbetslivskriminalitet brådskar
Utvidgat samarbete mellan myndigheter och utökade befogenheter behövs i det fort...

Fler nyheter

Till toppen

Other languages

Distance selling of alcohol goods to private individuals in Sweden

Download forms

Download brochures

Rättsinformation

Kontakta oss

Hitta snabbt

Aktuellt