Indirect taxes - Excise duty (EU harmonised) - Alcoholic Beverages

    Generic part

    Excise duty - Alcoholic beverages (EU harmonised)
    Alkoholskatt
    SE - Sweden
    SEK
    Date
    Year
    1995/01/01
    2019/01/01
    2019/05/20 16:46:08

    Contact information

    Administration

    Ministry of Finance

    Service

    Website

    https://www.government.se

    E-mail

    Telephone

    +46 8 405 11 13

    Who sets

    The tax rate is set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    The tax base is set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    The reliefs are set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    Beneficiary

    • Central authority
    • Regional authority
    • Local authority
    • Social security
    • Others

    Geographical Scope

    SE - Sweden
    No Yes

    Taxpayers

    Who is liable for excise duty?

    • Authorised warehouse keeper
    • Importer
    • Producer
    • (Temporary) registered consignee
    • Other

    Tax object and basis of assessment

    What are the taxable objects?

    • Beer
    • Sparkling and non-sparkling wine
    • Fermented beverages other than wine or beer
    • Intermediate products
    • Ethyl alcohol
    • Other

    What is the basis of assessment?

    • Alcoholic strength by volume
    • Other

    Deductions, Allowances, Credits, Exemptions

    Rate(s) Structure

    Beer

    Standard Rate
    per °Alcohol
    CN 2203, CN 2206 (Actual alcoholic strength by vol. > 0.5%) VAT % Category range: From (>)… To (≤)
    Per hl Per °Alcohol (min. 1.87 EUR)
    202
    25 %
    Reduced Rate "Low alcohol" (<= 2.8%)
    Per hl Per °Alcohol VAT % Alcoholic strength range
    0
    25 %
    Reduced Rate "Independent small breweries" (yearly production <= 200,000 hl)
    per °Alcohol
    Per hl Per °Alcohol (>= 50% of standard rate) Hectolitre range VAT % Category range: From (>)… To (≤)


    Wine

    Standard Rate
    Per hl (min. 0 EUR) VAT % Alcoholic strength range
    Still
    2,618
    25 %
    Sparkling
    2,618
    25 %


    Reduced rate (<= 8.5% vol.)
    Per hl (min. 0 EUR) VAT % Alcoholic strength range
    Still
    0
    25 %
    919
    25 %
    1,358
    25 %
    1,869
    25 %
    Sparkling
    0
    25 %
    919
    25 %
    1,358
    25 %
    1,869
    25 %


    Fermented beverages other than wine and beer

    Standard Rate
    Per hl (min. 0 EUR) VAT %
    Still
    2,618
    25 %
    Sparkling
    2,618
    25 %


    Reduced rate (<= 8.5% vol.)
    Per hl (min. 0 EUR) VAT %
    Still
    0
    25 %
    919
    25 %
    1,358
    25 %
    1,869
    25 %
    Sparkling
    0
    25 %
    919
    25 %
    1,358
    25 %
    1,869
    25 %


    Intermediate products

    Standard Rate
    Per hl (min. 45 EUR) VAT %
    Still
    5,479
    25 %
    Sparkling
    5,479
    25 %


    Reduced rate (<= 15% vol.)
    per hl (>= 60% of standard rate and >= rates on still wines) VAT %
    Still
    3,299
    25 %
    Sparkling
    3,299
    25 %


    Ethyl alcohol

    Standard Rate
    Per hl (min. 550 EUR or 1,000 EUR per hl of pure alcohol) VAT %
    51,659
    25 %


    Reduced Rate - Low strength spirits, particular regions, etc.
    Per hl VAT %


    Reduced Rate - "Small distilleries" (yearly production <= 10hl of pure alcohol)
    Per hl (>= 50% of standard rate) VAT %


    National Taxes

    Tax due date

    When is the excise duty chargeable?

    • Upon release for consumption
    • Absence of goods subject to excise duties
    • Other

    When is the excise declaration due?

    Depends on the size of the taxpayer and if the taxpayer is registered.

    When is the excise duty payable?

    • At the time the tax debt arises
    • Other

    Tax collector

    General comments

    Economic function

    • Consumption
    • Labour Employed (paid by employers and employees)
    • Labour Non-employed
    • Capital income: corporations
    • Capital income: income of households
    • Capital income: income of self-employed
    • Capital stocks

    Environmental taxes

    • Energy
    • Transport
    • Pollution/resources

    Tax revenue

    d214a-c04
    Year Annual tax revenue (in millions) % of GDP % of total tax revenue -
    2017
    14,434
    0.3152 %
    0.7106 %
    2016
    13,936
    0.3178 %
    0.7188 %
    2015
    13,751
    0.3273 %
    0.76 %
    2014
    12,780
    0.3243 %
    0.7623 %
    2013
    12,212
    0.3236 %
    0.755 %
    2012
    12,330
    0.3342 %
    0.786 %
    2011
    12,211
    0.3335 %
    0.7857 %
    2010
    12,132
    0.3443 %
    0.7975 %
    2009
    12,155
    0.3692 %
    0.8383 %
    2008
    11,386
    0.3357 %
    0.7638 %
    2007
    11,023
    0.3339 %
    0.7434 %
    2006
    10,686
    0.3444 %
    0.7501 %
    2005
    10,289
    0.3535 %
    0.7592 %
    2004
    10,119
    0.3603 %
    0.7902 %
    2003
    10,897
    0.4065 %
    0.895 %
    2002
    11,178
    0.4343 %
    0.9629 %
    2001
    10,987
    0.4427 %
    0.9467 %
    2000
    10,802
    0.4532 %
    0.9264 %

    Footnotes