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Energy and energy-related taxes in Sweden By Prayoot Settaphirom. 2020 Goals for Sweden. Climate and energy policy goals for 2020 : 40% reduction of green house gas emissions in sectors outside EU ETS, compared to 1990 50% renewable energy of total energy use

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2020 Goals for Sweden

Climate and energy policy goals for 2020 :

40% reduction of green house gas emissions in sectors outside EU ETS, compared to 1990

50% renewable energy of total energy use

10% renewable energy in transport sector

20% increased energy efficiency


Development of energy and energy-related taxes in Sweden

• Energy taxation introduced on various energy sources:

- 1924 petrol

- 1951 electricity

- 1957 oil and coal

- 1964 LPG (liquefied petroleum gas)

- 1985 natural gas

- 1991 CO2 tax and sulphur tax on fossil fuels

- Environment energy tax classes on oils (1991) and petrol (1995)


Description of current energy related taxation in Sweden

Sweden Act on Excise Duties on Energy

Energy tax on fuels

Sulphur tax

Energy tax on electricity

- Heating fuels

- Motor fuels

- No energy tax on

bio fuels

- Fuels for electricity

production are not


- Energy tax on

electricity per kWh,

when delivered from

the grid to consumers

or consumed by


CO2 tax on fossil fuels


The calculations of CO2 emissions for different fossil fuels are done via information on fuel volumes in combination with emission factors

- E.g. : CO2 tax for petrol = 2.323 kg/l*0.103€/litre= 0.24 €/litre


Swedish tax administration system General principles – energy taxation on fuels

• Number of registered tax payers (warehouse keepers): ~ 300

• Registered tax payer = may produce and store fuels under tax suspension and declare tax when due

• Computerised monitoring system to prevent fraud = for movements of goods under tax suspension between tax warehouses in the EU


Taxation points for energy taxes on fuels – in Sweden

General principle : Fuels shall be taxed atthe time of production or import

Tax warehouse

Where registered taxpayer is producing and storing refined oil products

Crude oil etc.

Registered tax

Payer, tax warehouse

Registered tax

Payer, tax warehouse

= Taxation point

= Products can be handled without tax being charged


Swedish tax administration system Example petrol

• Tax payer: Oil distribution company A

- Tax is paid when petrol leaves A’s tax warehouse

• Petrol station receives petrol after tax is paid

• Households and firms buy taxed petrol

• Swedish petrol retail price consists of:

- Gross margin (7%)

- Product cost (29%)

- Taxes: CO2 energy and value added taxes (64%)

• Who face the tax burden?

- 3,400,000 owners of petrol driven passenger cars and other petrol driven vehicles

- oil distribution companies

- owners of petrol stations


Swedish tax administration system Control measures

• Basic computer based control of tax declarations by Tax Administration

• Risk analysis based selection for further audits.

• Basic audits – comprehensive checks of tax declaration data, annual financial reports etc.

• In depth audits, including visits at tax payer’s premises – checks of bookkeeping

• Computer support as much as possible


Landfill Tax since year 2000

Landfill Tax for waste in landfills and industry facilities where hazardous waste, or > 50 tonne waste/year is deposited for longer than 3 years.

Taxable is the person operating the landfill.

Tax rate is 43 euro/tonne


Landfill Tax

• Assessment by weighing the waste

• Duty to pay tax arise when waste

- enter to a landfill,

- arises at a industry facility.

Exemptions from landfill tax

• Exempted facilities

- soil, mud and stone storages

- storages for mining waste


landfill tax revenue

• Amounts (in euro) collected yearly

- 2000 81 600 000

- 2002 90 700 000

- 2004 76 500 000

- 2006 62 700 000

- 2008 46 300 000

- 2009 14 400 000


Annual Circulation Tax Based on CO2 Emissions

• A new system was introduced in 2006 for passenger cars with differentiated tax according to specific emissions of carbon dioxide (grams per kilometre driven) for each vehicle


New “Green Cars”

• New “green cars” are exempted from vehicle tax for the first five years

• Not only to cars bought by private people but also to company cars and other cars bought by businesses