Regulation (2010:178) On The Taxation Of Energy

Original Language Title: Förordning (2010:178) om skatt på energi

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Read the untranslated law here: http://rkrattsbaser.gov.se/sfst?bet=2010:178

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4 repealed by Regulation (2011:1477).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.