Explanations
 

Since 2007 and the European Court of Justice ruling known as the “Rosengren judgment”, Swedish residents have been able to legally purchase wine from another EU country without having to transport it themselves. This option, known as ‘distansförsäljning’ (distance selling) and confirmed by the Swedish Supreme Court (Högsta domstolen) in July 2023, is often little known even to Swedes themselves.
 

Whilst there are no restrictions on imported quantities intended for personal consumption and that of one’s family, the “punktskatt” (excise duty) must be paid in advance. In Sweden, the alcohol tax (alkoholskatt) for a standard still wine (between 8.5% and 15% vol.) is 29.58 SEK per litre, or 22.19 SEK per 75 cl bottle.
 

This is done through Skatteverket via the rather complex ‘distansförsäljning’ (distance selling) procedure.
 

It should be noted that restaurants holding a Swedish serving licence (serveringtillstånd) are not permitted to purchase wine directly from abroad and may only do so from Systembolaget or importers authorised by Skatteverket.

How does distance selling (Distansförsäljning) work?
 

A seller of alcoholic products based in Sweden or another EU country may choose to register with Skatteverket in order to pay Swedish excise duty and VAT on behalf of their customer resident in Sweden.

Unlike private imports (where the buyer must declare their bottles themselves), distance selling registered with Skatteverket makes life much easier for you:

 

• No administrative hassle: Vinologie handles all declarations and the payment of Swedish taxes.

• Swedish VAT (25 per cent): This is included and appears directly on your invoice.

• Swedish excise duties (Alkoholskatt / Punktskatt): These are declared and paid by Vinologie to Skatteverket, and are already included in the displayed price of our bottles.
   

Vinologie has chosen not to operate as an importer (who can only sell to Systembolaget or restaurants) but as a distance seller.

We also specialise in assisting private individuals wishing to have wine shipped from France; the modest cost of our services is more than offset by the savings achieved through our ability to consolidate orders and secure rates reserved for professionals from carriers.