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Generic Tax Name Excise duty - Alcoholic beverages (EU harmonised)
Tax name in the national language Alkoholskatt
Tax name in English Tax on alcohol
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

Alcohol Tax Act (SFS 1994:1564)

 
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

In principle, authorised warehouse keepers.

 
Tax object and basis of assessment

The tax applies to

  • beer with CN code 2203 and product containing a mixture of beer and non-alcoholic drinks with CN code 2206. In both cases, the percentage of alcohol should exceed 0.5 percentage by volume.
  • wine with CN codes 2204 and 2205 if the alcoholic content has arisen through fermentation.
  • fermented beverages other than wine and beer with CN code 2206 and beverages with CN code 2204 and 2205 where excise duty on wine has not been applied, if the alcoholic content exceeds 1.2 but not 10 percentage by volume or if the alcoholic content exceeds 10 but not 15 percentage by volume, if the alcoholic content has arisen through fermentation.
  • intermediate products with a percentage of alcohol exceeding 1.2 but not exceeding 22 percentage by volume with CN codes 2204, 2205 and 2206, where excise duty on beer, wine or other fermented beverage other than wine and beer have not been applied.
  • ethyl alcohol with CN codes 2204, 2205, 2206, 2207 and 2208.
 
Deductions, Allowances, Credits, Exemptions

Exemptions:

  • Exemption from alcohol tax is granted on products:
  • consumed in tests in a registered tax warehouse;
  • with losses inherent in the nature of the products during production and processing, storage and transport (authorised warehouse keepers);
  • with losses attributable to fortuitous events or force majeure;
  • used for scientific purposes;
  • used for medical purposes in hospitals and pharmacies;
  • used in a manufacturing process provided that the final product does not contain alcohol;
  • denatured and used for the manufacturing of products not for human consumption;
  • used for the production of vinegar;
  • used for the production of medicines;
  • used for production of flavours for the preparation of foodstuffs and non‑alcoholic drinks;
  • used directly or as a constituent of semi‑finished products for the production of foodstuffs;
  • which are completely denatured;
  • supplied on ships and airplanes;
  • exported from a registered tax warehouse.
 
Rate(s) Structure
Beer
Standard rate
(in national currency)
Reduced rate
(in national currency)
  "low alcohol" "independent small breweries"
per hl
per °Plato
per hl
per °alcohol
per hl
per °alcohol
per hl
per °Plato
per hl
per °alcohol

Wine
  Standard rate
(in national currency)
Reduced rate
(in national currency)
  per hl per hl
Still
Sparkling
Still
Sparkling
Still
Sparkling
Still
Sparkling

Fermented beverages other than wine and beer
  Standard rate
(in national currency)
Reduced rate
(in national currency)
  per hl per hl
Still
Sparkling
Still
Sparkling
Still
Sparkling
Still
Sparkling

Intermediate products
  Standard rate
(in national currency)
Reduced rate
(in national currency)
  per hl per hl
Still
Sparkling

Ethyl alcohol
  Standard rate
(in national currency)
Reduced rate
(in national currency)
  per hl per hl
Still

Reduced rates (general comments):

  • Beer: Low alcohol: not exceeding 2.8%, Independent small breweries: yearly production limited to 200,000 hl
  • Wine: <= 8,5% vol.
  • Fermented beverages other than wine and beer: <= 8.5% vol.
  • Intermediate products: <= 15% vol.
  • Ethyl alcohol: yearly production limited to 10 hl of pure alcohol
Comments

Reduced rates for wine and fermented beverages other then wine and beer (still and sparkling) per hl:

  • 0 < 2.25% = 0
  • 2.25% < 4.5% = 884
  • 4.5% < 7% = 1,306
  • 7% < 8.5% = 1,797

Intermediate products
The reduced rate concerns products with an alcoholic content of 1.2% < 15.0%.

 
Tax due date

Tax liability arises when the products leave the suspension arrangement.

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 when liability arose.

 
Tax collector

 
Special features

Refunds:

Alcohol tax is, on request, refunded to other persons than warehouse keepers who have exported duty-paid products.

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code a part of d214a (d214131 and d214132 and d214133)

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 12,330.00 SEK 0.34
2011 12,211.00 SEK 0.33
2010 12,132.00 SEK 0.34
2009 12,156.00 SEK 0.37
2008 11,387.00 SEK 0.34
2007 11,023.00 SEK 0.33
2006 10,687.00 SEK 0.34
2005 10,289.00 SEK 0.35
2004 10,120.00 SEK 0.36
2003 10,896.00 SEK 0.41
2002 11,178.00 SEK 0.43
2001 10,987.00 SEK 0.44
2000 10,814.00 SEK 0.45

Comments