You are regarded as engaged in distance selling if you sell nicotine products to Swedish individuals and ship them directly from another country in the EU excise duty area. It makes no difference whether you ship yourself or someone else does it on your behalf. Nor does it matter what country you sell from.
If you are, or plan to be, engaged in distance selling of nicotine products to individuals in Sweden, register with The Swedish Tax Agency in order to report and pay nicotine tax. Here is what you need to do.
Apply for a Swedish corporate identity number if you do not already have one by filling out form SKV 4632 and sending it to The Swedish Tax Agency.
Register as liable to pay the nicotine tax by filling out form Registration for nicotine tax, distance selling (SKV 5414) and sending it to The Swedish Tax Agency. Sometime later, you will be notified that you have been registered as liable to pay nicotine tax. At that point, you will start receiving a form from The Swedish Tax Agency once a month.
Here is how to report and pay nicotine tax on distance selling:
File a return for each accounting period, typically one month. Use the form that you receive from The Swedish Tax Agency approximately four weeks before the deadline. The deadline is on the form and in Legal Guidelines. File the return even if you do not owe any tax. In that case, enter a zero on the tax due line.
Report all taxable nicotine products you have imported to Sweden from another country in the EU excise duty area during the accounting period. If the period is August 2018, for example, report all products you have imported to Sweden during that month.
Pay ahead of time so that any tax you owe appears in your tax account by the filing deadline with The Swedish Tax Agency.
You need documentation to prove that the information on your return is correct. Keep all documentation for at least seven years after the year it refers to.
You may not allocate your tax payments among various accounting periods. In other words, you may not overpay for one period because you underpaid previously, or the other way around. If you discover an incorrect payment after the fact, correct your return for that period.