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Measure Name
Date when measure came into force
Changes in excise duty rates on energy 2013/01/01
Rate changes 2014/01/01
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Generic Tax Name Excise duty - Energy products (EU harmonised)
Tax name in the national language Energiskatt Energiskatt och koldioxidskatt
Tax name in English Energy tax and carbon dioxide tax
Member State SE-Sweden
Tax in force since 1995/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Energy Taxation Act (Lagen [1994:1776] om skatt på energi).

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

 
Taxpayers

Energy tax on electricity:

A natural or legal person who, in the course of his/her business

  • produces electricity due to taxation;
  • delivers electricity due to taxation produced by him/her or by a third party.

 

Energy tax on fuel:

Authorised warehousekeepers and registered traders are the main taxpayers.

 
Tax object and basis of assessment
 
Deductions, Allowances, Credits, Exemptions

Energy tax on electricity:

Exemption:

Electricity is not taxable if the electricity is produced in a certain manner or used for certain specific purposes, for example:

  • produced in a wind power station by a producer who do not supply electricity in the course of his/her business;
  • produced and consumed on board a ship or other means of transportation;
  • used for the production of electricity;
  • produced in a reserve power station.

 

The use of electricity is exempted from taxation if used for

  • purposes outside the scope of directive 2003/96/EC,
  • purposes for which the directive stipulates a mandatory tax exemption,
  • carriage of goods and passengers by rail bound means of transportation.

 

The business tax rate for is also applied for electricity directly provided to vessels at berth in a port for electricity of at least 380 V provided to vessels used for commercial shipping of at least 400 gross tonnage rate (Article 19 derogation).

 

A reduced rate of taxation, in comparison to non-business tax rate is applied to electricity consumed by households and service sector companies situated in certain areas in the north of Sweden (Article 19 derogation).

 

Energy tax and carbon dioxide tax on fuel:

Exemption:

Energy tax and/or carbon dioxide tax is not levied on fuel or a reduced rate is applied if the fuel is

  • used for purposes other than motor fuel or heating fuel;
  • used in rail bound means of transportation;
  • used for commercial navigation;
  • used in commercial air navigation;
  • used in connection with the production of mineral oils, coal fuel, petroleum coke or other taxable products;
  • used in connection with the production of taxable electricity;
  • used in metallurgical or mineralogical processes;
  • used for other purposes than propulsion of motor vehicles in manufacturing processes;
  • used for other purposes than propulsion of motor vehicles in agriculture (including horticulture),forestry and aquaculture;
  • used for other purposes that propulsion of other motor vehicles than passenger cars, lorries and busses in manufacturing processes in the mining industry;
  • used for other purposes than propulsion of motor vehicles in plants covered by the EU Emission Trading scheme;

 

No carbon dioxide tax is levied on sustainable biofuels and lower energy tax rates apply to certain bio fuels used as propellants.

 
Rate(s) Structure
Petrol
  per 1,000 litres
Leaded
Unleaded 3,250.00
Gas oil
  per 1,000 litres
Propellant use 1,833.00
Industrial/Commercial use 255.00
Heating - Business use 255.00
Heating - Non-business use 850.00
Kerosene
  per 1,000 litres
Propellant use 1,833.00
Industrial/Commercial use 255.00
Heating - Business use 255.00
Heating - Non-business use 850.00
Heavy fuel oil
  per 1,000 kg
Heating - Business use 268.00
Heating - Non-business use 895.00
Liquid Petroleum Gas (LPG)
  per 1,000 kg
Propellant use
Industrial/Commercial use 328.00
Heating - Business use 328.00
Heating - Non-business use 1,092.00
Natural Gas
  per gigajoule
Propellant use
Industrial/Commercial use 7.00
Heating - Business use 7.00
Heating - Non-business use 23.50
Coal
  per gigajoule per 1,000 kg
Heating - Business use 6.80 193.80
Heating - Non-business use 22.70 646.00
Coke
  per gigajoule per 1,000 kg
Heating - Business use 6.80 193.80
Heating - Non-business use 22.70 646.00
Lignite
  per gigajoule per 1,000 kg
Heating - Business use
Heating - Non-business use
Electricity
  per MWh
Business use 5.00
Non-business use 294.00

Comments

Unleaded petrol, environmental class 1, motor petrol

3,250.00

Gas oil for propellant use, environmental class 1        

1,833.00

Kerosene for propellant use, environmental class 1    

1,833,00

The current Energy Taxation Act came into force in 1995. However, it replaced earlier legislation. Sweden has applied an excise duty on propellants since the 1920’s and on heating fuels and electricity since the 1950’s. In 1991, the excise duty rates were split into an energy tax and a carbon dioxide tax.

 

The tax rates shown are the total energy tax rates for applicable fuel. The rates for gas oil, kerosene, heavy fuel oil, liquid petroleum gas and natural gas for industrial/commercial use refer to use in stationary motor in in the industrial manufacturing process. For motor fuels used by other commercial enterprises the general propellant tax rates apply. Business use for heating as well as elecitricity business use include only use in industrial manufacturing process and in agriculture, forestry and aquaculture. The tax rates by other consumers in the business sector amount to the same rates as apply to non-business use. For the manufacturing process in industry within the Emission Trading Scheme, no CO2-tax is applied and the energy-tax rate amounts to SEK 255.00 per m3 gas oil and kerosene, SEK 268.00 per 1,000 kg heavy fuel oil, SEK 328.00 per 1,000 kg LPG, SEK 7.00 per GJ natural gas and SEK 193.80 per 1,000 kg coal and coke.

 

Sweden has practically no consumption of lignite.

 

Electricity, the tax level for non-business use is SEK 194 in northern Sweden.

 

 
Tax due date

Energy tax on electricity:

The energy tax becomes chargeable at the time of supply by the distributor or redistributor if electricity is delivered to someone who is not a taxpayer or in other cases when it is used.

Energy tax on fuel:

The liability to pay tax arises when the fuel is delivered from a suspension arrangement.

Declaration:

Tax is due the same time as the declaration is to be submitted, which, in general, is the 20th day of the month following the month during which liability arose.

 
Tax collector

The National Tax Authority

 
Special features

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214a (d214121, d214111, d214113)

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 40,117.70 SEK 1.09
2011 40,582.80 SEK 1.11
2010 41,152.00 SEK 1.17
2009 40,059.30 SEK 1.22
2008 38,791.80 SEK 1.15
2007 38,246.50 SEK 1.16
2006 38,260.30 SEK 1.24
2005 37,826.40 SEK 1.30
2004 35,140.70 SEK 1.25
2003 36,427.80 SEK 1.36
2002 37,161.40 SEK 1.45
2001 36,450.90 SEK 1.47
2000 38,343.30 SEK 1.61

Comments