Bring the goods, the parties and the records together when your business handles alcohol products in Sweden.
Skattepunkten's Office Services AB helps businesses organise accounting and transaction records and can coordinate specialist tax advice with Skattepunkten AB. We start with what the goods are, who sends and receives them and whether the flow involves duty suspension or goods already released for consumption.
For an international business, clear responsibilities and understandable records are essential. We explain the Swedish questions in English and agree the work needed for your actual arrangement.
From goods movement to reporting records
Understand the Swedish questions in your goods flow
Tell us about the products, the parties, the countries and what you need help with. We can discuss the next steps and a suitable assignment. Registration is not an order.
If you have any questions before submitting your registration, you are always welcome to contact us.
Goods, documentation and accounting
Support based on your actual transaction flow
The product, the parties’ roles, the transport route and the duty status determine which questions need attention. We help connect that assessment with the records and reporting within the agreed scope.
Map the goods and parties
Follow the actual movement of the goods and identify the Swedish questions that need to be addressed.
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- Review the product description, quantities and available classification records
- Identify the consignor, consignee and other parties involved
- Map domestic movements, EU movements and imports from outside the EU
- Clarify transport arrangements, delivery points and supporting documents
- Distinguish duty-suspension arrangements from goods already released for consumption
- … and more
Excise duties and reporting records
Review the relevant excise questions and prepare a clear basis for the reporting within the agreed assignment.
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- Identify questions about liability and when duty becomes chargeable
- Review relevant registrations, authorisations and guarantee requirements
- Compile information needed for EMCS documentation where applicable
- Prepare agreed calculations and supporting records for excise returns
- Clarify responsibilities, access and deadlines with the people concerned
- … and more
Reconciliations and special transactions
Connect invoices, movement documents, stock information and accounting entries so the flow can be followed.
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- Reconcile relevant deliveries, quantities and accounting records
- Follow up returns, shortages and other differences
- Review the supporting records for complex transaction chains
- Coordinate separate VAT, customs or licensing questions with relevant expertise
- Explain Swedish requirements and records to an overseas finance team
- … and more
A clear scope and practical next steps
How we work
- 1
Understand the goods and movement
We discuss the products, the parties and countries involved, the duty status and the records available for the actual transaction flow.
- 2
Agree the questions and scope
We identify the excise, registration, documentation and accounting questions to be addressed and agree responsibilities and the work required.
- 3
Review and reconcile the records
Within the assignment, we help with calculations, reconciliations and the supporting information needed for the relevant reporting.
- 4
Explain the findings and next steps
We explain the Swedish issues in English, highlight outstanding questions and agree routines or further advice needed for future deliveries.
Practical answers for international businesses
Frequently asked questions about alcohol excise duties
Which alcohol goods can be subject to Swedish excise duty?
The main categories include beer, wine and other fermented beverages, intermediate products and ethyl alcohol. The treatment of a particular product depends on its characteristics and classification. We start with the product information and the actual goods flow.
When can Swedish alcohol excise duty become relevant?
Manufacture in Sweden, receipt from another EU country and imports from outside the EU can give rise to Swedish excise questions. Liability and the point when duty becomes chargeable depend on the product, parties and procedure used. The assessment needs to reflect the actual arrangement.
What does duty suspension mean?
Under an authorised duty-suspension arrangement, excise duty is deferred during certain production, storage or movements of the goods. This requires the relevant authorisations and documentation. It is not a general exemption from duty, and the point at which the arrangement ends needs to be identified.
What is EMCS?
The Excise Movement and Control System is the EU system used to record and monitor relevant movements of excise goods. An electronic administrative document (e-AD) is used for duty-suspension movements, while an electronic simplified administrative document (e-SAD) is used for relevant duty-paid movements. The procedure depends on the goods flow and operator status.
Does paying duty in one EU country settle every Swedish obligation?
Not necessarily. A commercial movement to another EU country can require destination-country procedures and documentation even when duty has already been paid in the dispatch country. Any refund mechanism and conditions need to be considered separately. The status of the goods and parties matters.
Do we need registration, authorisation or a guarantee?
These may be required, depending on your role and the procedure used. Requirements for duty-suspension movements differ from those for commercial duty-paid movements. We help identify the questions to resolve before the planned movement, rather than assuming that an existing registration covers every activity.
Are alcohol excise duty, VAT, customs and sales licences the same issue?
No. Excise duty is separate from VAT and customs requirements. Alcohol legislation and any relevant licensing requirements also need their own review. An excise registration alone should not be treated as permission for every type of handling or sale.
What records should we have available?
Useful records can include product specifications, quantities, invoices, transport documents, movement references, reports of receipt and stock information. We review which records are relevant and how they connect with the accounting and reporting for your particular flow.
Can you work with our overseas advisers or existing accountant?
Yes. We can agree a defined assignment alongside your own team or another adviser, explain the Swedish issues in English and coordinate relevant questions abroad. Actual filing work depends on the agreed scope and appropriate access or authorisation; specialist tax, customs or licensing advice may be arranged separately.
How do we get started, and what will the work cost?
Register as a new client or contact us with a short description of the goods, parties, countries and questions involved. We review the available information and discuss scope, timetable and fee basis. Registration is not an order and does not replace any required registration or authorisation.
Would you like help with alcohol excise duties and transaction records?
Register as a new client so we can consider how we can help you. Registration is not an order. If you have any questions before submitting your registration, you are always welcome to contact us.
Digital accounting with personal contact
Certified Spiris accounting partner
Skattepunkten's Office Services AB is a certified Spiris accounting partner.
We help you use digital tools in a way that fits your business, with a personal contact who understands your goods flows, supporting records and accounting routines.
A Swedish contact with international reach
When goods and responsibilities cross borders
Skattepunkten is a member of ETL GLOBAL. When your business involves more than one country, we can coordinate with relevant local expertise alongside your existing advisers.
You retain a clear contact in Sweden while we coordinate Swedish excise and accounting questions with your overseas team, existing advisers or local expertise. Responsibilities and any additional work are agreed with you.
Official guidance in English
Relevant links
English guidance on alcohol excise duties, goods movements and the common EU procedures.
This page provides general information. Excise liability, registration, guarantees, licences, VAT, customs and documentation depend on the goods, parties and movement involved. An individual assessment of the arrangement may be needed.