Notification Detail | TRIS - European Commission

Draft Act amending the Alcohol Tax Act (2022:156)

Notification Number:

2026/0146/SE (Sweden)

Date received:

18/03/2026

End of Standstill:

Not applicable

Fiscal Measures:

Yes

Issue of comments by:

European Commission

Draft Text:

SV BG HR CS DA NL EN ET FI FR GA DE EL HU IT LV LT MT PL PT RO SK SL ES

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Message

Message 001

Communication from the Commission - TRIS/(2026) 0877

Directive (EU) 2015/1535

Notification: 2026/0146/SE

Notification of a draft text from a Member State

Notification – Notification – Notifzierung – Нотификация – Oznámení – Notifikation – Γνωστοποίηση – Notificación – Teavitamine – Ilmoitus – Obavijest – Bejelentés – Notifica – Pranešimas – Paziņojums – Notifika – Kennisgeving – Zawiadomienie – Notificação – Notificare – Oznámenie – Obvestilo – Anmälan – Fógra a thabhairt

Does not open the delays - N'ouvre pas de délai - Kein Fristbeginn - Не се предвижда период на прекъсване - Nezahajuje prodlení - Fristerne indledes ikke - Καμμία έναρξη προθεσμίας - No abre el plazo - Viivituste perioodi ei avata - Määräaika ei ala tästä - Ne otvara razdoblje kašnjenja - Nem nyitja meg a késéseket - Non fa decorrere la mora - Atidėjimai nepradedami - Atlikšanas laikposms nesākas - Ma jiftaħx il-perijodi ta’ dewmien - Geen termijnbegin - Nie otwiera opóźnień - Não inicia o prazo - Nu deschide perioadele de stagnare - Nezačína oneskorenia - Ne uvaja zamud - Inleder ingen frist - Ní osclaíonn sé na moilleanna

MSG: 20260877.EN

1. MSG 001 IND 2026 0146 SE EN 18-03-2026 SE NOTIF

2. Sweden

3A. Kommerskollegium

3B. Finansdepartementet

4. 2026/0146/SE - C51A - Beverages

5. Draft Act amending the Alcohol Tax Act (2022:156)

6. Alcoholic beverages, wine and other fermented beverages

7.

8. The draft includes reduced excise duty on wine, other fermented beverages, intermediate products and ethyl alcohol from independent small producers. It is proposed that the reduction should cover alcoholic products produced by producers whose annual production is no more than 100 000 litres of wine, 1.5 million litres of other fermented beverages, 25 000 litres of intermediate grade products or, in the case of ethyl alcohol, 1 000 litres of pure alcohol. ‘Annual production’ means the production of the drink in question in the previous calendar year. Producers benefiting from the reduced tax are divided into five different categories, depending on their annual production. Alcohol products from producers in the category with the lowest production will enjoy a 50 per cent tax reduction. The reduction is then lessened in stages by 10 percentage points per category.

The reduction is to apply only to alcohol products from producers that are legally and financially independent of other producers of the same category of alcohol products and, additionally, do not produce under licence. For alcohol products other than ethyl alcohol, producers must also use premises that are physically separate from those of other producers of the same category of alcohol products. If two or more small producers of alcohol products other than ethyl alcohol collaborate, they shall be regarded as a single independent small producer, provided that their total production does not exceed the maximum limits. The reduction shall not apply if the tax authority demonstrates that the production has taken place in breach of the legislation of the country in which the production took place. For alcohol products in the category of other fermented beverages, the reduction shall apply only to beverages produced by the fermentation of fruit, berries, vegetables, honey dissolved in water, or by the fermentation of fresh or concentrated juice produced from the aforementioned products. During the production of the beverages, no alcohol shall have been added other than in the dose strictly necessary to dilute or dissolve flavourings. The addition of alcohol shall not have the effect of increasing the alcoholic strength by more than 1.2 % vol. or of significantly altering the nature of the product.

The amendments shall enter into force on 1 July 2026.

9. The amendments aim to improve the economic conditions under which small alcohol producers conduct their business.

10. References in the basic texts: No basic texts available

11. No

12.

13. No

14. Yes

15. No

16.
TBT aspects: No

SPS aspects: No

**********
European Commission
Contact point Directive (EU) 2015/1535
email: grow-dir2015-1535-central@ec.europa.eu

Disclosed messages

message-id	Year	Number	Country	Type	Title	Date received	Is answer to
115270	2026	0878	COMEuropean Commission	005	Communication Fiscal measures	18-03-2026
115271	2026	0879	COMEuropean Commission	037	Competitiveness analysis	18-03-2026
115610	2026	1209	COMEuropean Commission	303	Comments	27-04-2026
115796	2026	1377	SESweden	201	Answer of the notifying Member State	20-05-2026	2026-1209

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