All about private import
Explanations
Since 2007 and the judgment of the European Court of Justice known as the “Rosengren judgment”, Swedish residents have been able to legally buy wine in another EU country without the obligation to transport it themselves. This possibility, called “privatinförsel”, is often overlooked by the Swedes themselves.
Volumes dedicated for your family's private consumption are not limited but it is necessary to pay in advance the “punktskatt” (= excise duty) of 19.64kr per bottle of wine (as for January 2021). This is managed with Skatteverket through a fairly complex procedure which has not yet been digitized.
In addition, the seller and the company in charge of the transport cannot be the same legal entity and have the obligation to invoice their services separately.
Note that restaurants with a Swedish license (serveringtillstånd) do not have the right to buy wine directly abroad and can only do so from Systembolaget or importers approved by Skatteverket.
Differences between private import (privat införsel) and distance selling (Distansförsäljning)
A seller of alcoholic products located in another EU state may choose to register itself with Skatteverket in order to pay excise duties and Swedish VAT on behalf of its customer residing in Sweden
This is what several compagnies offer, most often using logistics based in Denmark. It is called in Swedish "distansförsäljning".
The main reasons why the "distansförsäljning" actors remain a minority on the Swedish market are to be found in the existing barriers to protect the monopoly of Systembolaget. For example, not only is Swedish VAT applicable (25% instead of 20% in France) but above all, it is forbidden to group orders for transport, each package must be delivered individually ! On the other hand, it is easier for the end customer who has only one interlocutor.
Vinologie has chosen to neither be an importer (which can only sell to Systembolaget or to restaurants) nor a remote seller.
On the other hand, we are specialists in assisting people wishing to carry out private imports from France, the modest cost of our services being largely offset by the savings made by our ability to group orders and obtain prices reserved for professionals in the field. share of carriers.
How is it working ?
The first step is to sign a voucher for power (fullmakt in Swedish) which is essential for Vinologie to carry out the procedures on your behalf with Skatteverket. Click to see an example .
Vinologie cannot access your tax account under any circumstances, but you can see if you wish that the deposit of the excise duty guarantee appears in it.
1. Vinologie sends you the voucher so that it can be filled in and returned with the pre-paid envelope.
2. You communicate to Vinologie a copy of your proforma invoice or final wine purchase invoice with the details of the products.
3. Vinologie sends you an invoice including excise duties and initiates the procedures with Skatteverket upon receipt of your payment.
4. Vinologie informs you of the progress of logistics operations and ensures either delivery to the agreed address or the storage of the products according to your wishes.
5. The declaration of receipt of goods is sent by Vinologie to Skatteverket
6. You enjoy your beautiful bottles :)
How much does it cost ?
The private import assistance service offered by Vinologie systematically includes the following elements:
- Notification of importation of alcoholic products from Skatteverket
- Payment of the guarantee relating to the excise duties on the PlusGiro account of Skatteverket
- Drafting and transmission of the simplified accompanying document for intra-community movements of products subject to excise duty.
- Declaration of excise duties (alcohol)
Vinologie offers its customers, as far as possible, to group their orders in order to benefit from advantageous transport pricing conditions but also to reduce the carbon footprint that would be generated by multiple small packages.
The diversity of the combinations of quantity, collection and delivery locations does not allow us to offer a fixed price, so each customer is unique and is offered a personalized quote.