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.
Anyone who wishes to sell alcohol goods to customers in Sweden through distance selling on a regular basis must: