Terms and expressions
section 1 of this Regulation shall apply for the purposes of the law
(1994:1776) on tax on energy.
Terms and expressions used in this regulation has the same
meaning and scope of the law on tax on
energy.
Regulations and notice
section 2 of the tax Board may provide for
1. the procedure for labeling and coloring according to section 14,
2. approval of the tax warehouse,
3. Security under the Act (1994:1776) on tax on energy,
4. payment of the special fee provided for in Chapter 10. paragraph 5 of the law on
tax on energy,
5. the technical procedure for reporting in the
computerised system,
6. handling and documentation of alternative evidence under 6
Cape. 8 a of the Act on tax on energy, documents in
reserve system and accompanying documents,
7. purchase of fuel exempt from tax under Chapter 8. 1 §
third subparagraph, Act on tax on energy,
8. purchase of electrical power exempt from tax under Chapter 11.
the third paragraph 11 a of the Act on tax on energy,
9. deduction of tax on fuel in accordance with Chapter 7. section 1 of the first
paragraph 5 – 7 the Act on tax on energy,
10. the deduction of tax on electric power according to Chapter 11. § 9 6
and 7 the Act on tax on energy,
11. a waste disposal authority and exempt users posting
According to Chapter 4. 3 a §, Chapter 8. 2 section and Chapter 11. 11 b of the Act on
tax on energy, and
12. management of receiving reports, when the fuel is received
of the receiver referred to in 3(a) Cape. 2 paragraph 1 d
the Act on tax on energy.
The Revenue Commissioners may provide the additional regulations
necessary for the enforcement of the Act on tax on energy.
section 3 Of the Revenue Commissioners withdraw tax pursuant to Chapter 4. section 2 of the Act
(1994:1776) on tax on energy, the Agency shall inform the
competent authority of the Member State of departure.
4 repealed by Regulation (2011:1477).
Approvals and notifications
paragraph 5 of the questions about the warehousekeeper, tax warehouses, registered
consignee, temporary registered consignee,
registered shippers, representative of distance selling,
storekeepers and exempt users be reviewed by
The Swedish tax agency.
Decision concerning the authorisation of warehousekeepers, tax warehouse,
registered consignee, provisionally registered
registered consignee, consignor, representative to the
distance selling, storekeepers and tax-exempt
users will be notified by special request.
section 6 of The designed to sell fuel to Sweden through
distance sales according to Chapter 4. section 9 of the Act (1994:1776) on
taxes on energy should report this to the tax office.
paragraph 7 of an application for authorisation as warehousekeeper,
registered consignee, provisionally registered
consignee or the registered consignor or by
tax warehouse, shall be stated which fuels the applicant
concerns that approval should include.
In a decision of approval shall be given for the
fuels the authorisation concerns.
The fuel shall be specified according to the codes contained in annex II of
Commission Regulation (EC) no 684/2009 of 24 July 2009
implementing Council Directive 2008/118/EC as regards the
computerized procedures for the movement of excisable
goods under excise duty suspension arrangements.
paragraph 8 of the warehousekeeper, the registered consignee, temporary
registered consignee registered senders,
storekeepers and exempt users shall notify the
The tax office if
1. There are significant changes in ownership,
2. signatory, auditor or Board is changed, or
3. There are changes of the information
(a)) has been made or would have been made in connection with the application
on the approval, or
b) after authorisation has been notified to the Swedish tax agency.
Warehousekeeper, the registered consignee and registered
senders should also report to the tax office on the grounds of
the calculation of standard security changes. The same applies to the
selling fuel to Sweden by distance selling
According to Chapter 4. section 9 of the Act (1994:1776) on tax on energy.
Warehousekeeper shall also report to the tax office if there is
changes to the information provided in the application for
approval of the tax warehouse or of such data
regarding the approved tax warehouse which was later submitted to the
The Swedish tax agency. Regulation (2013:239).
9 § warehousekeepers and registered consignee who intend
to receive fuel for a direct delivery place, shall notify
the direct delivery to the Swedish tax agency. The notification shall be
submitted to the Swedish tax authority before the transfer of the fuel
to the direct delivery location is started.
The tax agency may award a direct delivery place a code for
identification. Identification code may replace the indication of
the address for the direct delivery of documents
be drawn up in the context of migration to Sweden according to
the duty suspension arrangement.
Warehousekeepers and registered senders that send fuel
According to the duty suspension arrangement, in documents drawn up in
the context of the move to replace the indication of the address of the
direct shipping point in the Member State of destination with the
the identification code assigned to the place of the competent
authority of that Member State.
Forms for application and registration
section 10 of the notifications referred to in Chapter 4. 9 (b) and section 11 of law
(1994:1776) on tax on energy, as well as in 6 and 9 of this
Regulation as well as the applications referred to in paragraph 5 shall be made
written on the form according to the forms established by the
The Swedish tax agency.
Excise number
section 11 of the tax agency assigns approved tax warehouses and the like
approved warehousekeeper, the registered consignee,
temporary registered consignee or registered
senders such excise number referred to in article
19(2) (a) of Council Regulation (EC) No 389/2012 of 2 may 2012
on administrative cooperation in the field of excise duties, and if
repealing Regulation (EC) no 2073/2004.
Regulation (2012:330).
Requirements for specific inventory capabilities
section 12 At the examination of an application for authorisation
warehousekeeper, the requirement on stocking according to Chapter 4. paragraph 3 of the
3 the first paragraph of the Act (1994:1776) on tax on energy considered
satisfied if the applicant possesses a capacity for
fuels referred to in Chapter 1. 3 a of the Act on tax on energy on
at least 500 cubic meters. Regulation (2010:1819).
section 13 During the examination of an application for authorisation
stockists according to Chapter 4. 15 paragraph 2 (a) the law
(1994:1776) on tax on energy will be the requirement on stocking
is considered fulfilled if the applicant has a
storage capacity for other taxable fuels than those who
referred to in Chapter 1. 3 a of the same team at least 500 cubic meters
liquid fuel or at least 750 tons of solid fuel. If the
applicant has the capacity to store both solid and liquid
taxable fuels, each cubic metre of liquid
fuel is converted to 1.5 tonnes of solid fuel.
During the examination of an application for approval as a stockholder
According to Chapter 4. 15 paragraph 2 (b) the law on tax on
energy requirement for resale or consumption is considered
satisfied if the applicant is expected to have an annual turnover of
at least 3 million cubic meters of gaseous fuel.
Mark and color
section 14 of an oil product, according to Chapter 2. Article 1, first paragraph 3 (a)
and section 9 of the Act (1994:1776) on tax on energy is considered to be
fitted with
1. märkämne if it contains at least 6 and not more than 9 milligrams
N-ethyl-N-[2-(1-isobutoxietoxi) ethyl]-4-(fenylazo) aniline per
liters of oil, and
2. dye if it contains a stable blue dye
is a derivative of 1.4-diaminoantrakinon by such content to
the oil gets a clear green color.
Refund of tax
section 15, the tax office may allow an application for refund
of tax under Chapter 9. section 7 and 11. section 12, second subparagraph, and
second subparagraph of paragraph 13 of the Act (1994:1776) on tax on energy,
be made per calendar quarter if annual consumption for which
refund can be granted is estimated to
1. at least 15 cubic meters of fuel oil and gas oil,
2. at least 15 tons of liquefied petroleum gas and coal fuels,
3. at least 15,000 cubic meters of methane and natural gas, as well as
4. at least 150 000 kilowatt hours of electrical energy.
Decision concerning tax-exempt consumer units
section 16 of the decision concerning the authorisation of exempted accessories
should the tax agency set
1. for what purpose users are entitled to receive the fuel
exempt from tax,
2. for what purpose users are entitled to the purchase of
electric power exempt from the tax,
3. What are the fuels which may be received with tax exemptions,
4. tax liberation size, and
5. the conditions of approval.
Document management in the computerised system
Management of the electronic administrative document,
mottagningsapporter and export reports
section 17 of Commission Regulation (EC) no 684/2009
provisions on the document and on the handling of documents in the
computerised system as well as to the form of paper documents in the
Reserve System.
section 18/expires U: 2016-05-01/
When the tax office has assigned an electronic
administrative documents administrative reference code, should
work without delay via the computerised system
forward the document to the competent authorities of
the Member State of destination or, in the case of export, the competent
the authorities in the country where an export declaration for
the fuel is submitted in accordance with article 161 (5) of the regulation
(EEC) No 2913/92 of 12 October 1992 establishing the
the Community customs code.
the entry into force of section 18/in: 2016-05-01/
When the tax office has assigned an electronic administrative document an administrative reference code, should work without delay via the computerised system
forward the document to the competent authorities of the Member State of destination or, in the case of export, the competent authorities of the country where the fuel has been entered for the procedure for export in accordance with article 269 (1) of Regulation (EC) no 952/2013 of 9 October 2013, laying down the Community Customs Union. Regulation (2016:308).
section 19 of the tax agency shall forward reception reports
in respect of fuel as received in Sweden to the competent
authority of the Member State of dispatch via the
computerised system. If the data in a reception report
is not valid, the Swedish tax agency in place, without delay,
inform the person preparing the report of receipt thereof.
When the computerised system is not available, the
The tax agency rather than send a copy of the report to
goods received as referred to in Chapter 6. section 10 of the Act (1994:1776)
If taxes on energy to the competent authority of
the Member State of departure.
section 20 of the tax Board shall forward the electronic
administrative document addressed to the warehousekeeper,
registered consignee or provisionally registered
consignee in Sweden to the receiver via the computerised
the system. The same applies to reception reports and
export reports addressed to the warehousekeeper or registered
senders in Sweden.
section 21 When the tax agency from another Member State, such
report that fuel was received as referred to in article 27 of
Council Directive 2008/118/EC of 16 december 2008 on the
General arrangements for excise duty and repealing Directive
92/12/EEC, should really leave a copy of the document to the
which dispatched the fuel or otherwise keep the document
available for him.
section 22/expires U: 2016-05-01/
An export report should be based on the Declaration on the
Excise fuel has left the territory of the Union
drawn up by the Customs Office of exit referred to in article 793(2) of
Commission Regulation (EEC) No 2454/93 of 2 July 1993 on the
detailed rules for the application of Council Regulation (EEC) No 2913/92
or out of the Office at which the formalities under article 3(2) of the
Council Directive 2008/118/EC has been completed.
The tax agency to do an electronic check of the data in
certificate. If fuel has been dispatched from another Member State, shall
export the report as soon as possible thereafter, be sent to the competent
authority in the country via the computerised system. Has
the fuel shipped from Sweden, will export the report instead
forwarded via the computerised system to the
dispatched the fuel. Regulation (2011:391).
section 22/comes into force in: 2016-05-01/
An export report should be based on the notification of the excise fuel has left the territory of the Union given by the Customs Office of exit referred to in Article 329 of the implementing Regulation (EU)/2447 of 24 november 2015 on the detailed rules for implementing certain provisions of Council Regulation (EC) no 952/2013 laying down the Community Customs Union, or by the Office where the formalities referred to in article 3(2) of Council Directive 2008/118/EC has been completed.
The tax agency to do an electronic check of the data contained in the notification. If fuel has been dispatched from another EU country, then export the report as soon as possible be sent to the competent authority of the country through the computerised system. Have fuel shipped from Sweden, will export the report instead is relayed through the computerised system to which dispatched the fuel.
Regulation (2016:308).
Moving to recipients that are not final known
section 23 If the consignee is not definitively known when storage holder
or the registered consignor submits the electronic
administrative document in accordance with Chapter 6. 4 § lagen (1994:1776)
If the tax on energy, get information on the recipient and
the shipping point is omitted. This applies only when the fuel
moved by ship.
As soon as the information on the recipient and delivery location is
known to the sender or, at the latest when the transfer has been completed,
the data shall be submitted to the Swedish tax agency via the computerised
system in accordance with the provisions of amended destination in
Article 21.8 in Council Directive 2008/118/EC.
More detailed provisions on the establishment and management of documents
see article 5 of Commission Regulation (EC) no 684/2009.
Breakdown of a movement under duty suspension arrangements
23 a of Such breakdown of a transfer of fuel during
duty suspension arrangements referred to in article 23 of Council directive
2008/118/EC, where the movement started in another Member State
may be made on Swedish territory. Regulation (2012:467).
23 b For such a breakdown of the transfer of fuel during
duty suspension arrangements referred to in article 23 of Council directive
2008/118/EC, where the movement started in Sweden is required to
1. the Division is carried out on Swedish territory or on
the territory of a
other Member State that allows such a Division,
2. the total quantity of taxable fuel does not change,
and
3. the sender via the computerised system informs
The tax office if the Member State in which the Division takes place.
The first subparagraph of paragraph 3 shall not apply to translocations of fuel takes place
only on Swedish territory.
Detailed rules on the messages to be exchanged by the
computerised system by Division of migration, see
Article 6 of Commission Regulation (EC) no 684/2009.
Regulation (2012:467).
Translocation of taxed fuel
section 24 of the accompanying document referred to in Chapter 6. section 12 of the Act
(1994:1776) on tax on energy must be drawn up in triplicate.
Two copies of the document must accompany the fuel during
move.
The operator of a transfer pursuant to Chapter 6. section 12 of the first
paragraph 2 the Act on tax on energy must notify the fuel to
The Swedish tax authority before the transfer begins.
The person receiving the fuel moved under Chapter 6. section 12
2 the first paragraph of the Act on tax on energy will last 15 days
After the end of the calendar month during which the fuel
received leave a confirmation of this to the tax office.
section 25 is repealed by Regulation (2011:391).
section 26 is repealed by Regulation (2011:391).
section 27 Has been repealed by Regulation (2011:391).
Agreements on security
section 28 of the Revenue Commissioners may enter into such agreements with other
EU Member States to derogate from the requirement of
security referred to in article 18 (b) of Council directive
2008/118/EC. Regulation (2011:103).
Transitional provisions
2010:178
1. This Regulation shall enter into force on april 1, 2010.
2. The regulation repeals Regulation (1994:1784) if
tax on energy.
3. The repealed regulation still applies for
conditions relating to the period prior to the entry into force.
2010:1819
1. This Regulation shall enter into force on 1 January 2011.
2. Older provisions still apply for conditions
relating to the period prior to the entry into force.
2011:391
1. this Regulation shall enter into force on 15 May 2011.
2. The repealed sections still apply for
fuel moves that has commenced before the entry into force.
2016:308
1. This Regulation shall enter into force on 1 June 2015.
2. Older provisions still apply to conditions relating to the period prior to the entry into force.
