Punktskattebelagda varor: regler för betalning

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bort</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/entry-exit/travel-documents-minors/index_sv.htm">Resehandlingar för minderåriga som reser i EU</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/travel/passenger-rights/index_sv.htm">Passagerarrättigheter<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/travel/passenger-rights/air/index_sv.htm">Flygresor</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/passenger-rights/rail/index_sv.htm">Tågresor</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/passenger-rights/bus-and-coach/index_sv.htm">Bussresor</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/passenger-rights/ship/index_sv.htm">Båtresor</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/travel/transport-disability/index_sv.htm">Resa med funktionsnedsättning<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/travel/transport-disability/reduced-mobility/index_sv.htm">Rättigheter för resenärer med funktionsnedsättning eller nedsatt rörlighet</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/transport-disability/parking-card-disabilities-people/index_sv.htm">EU-parkeringstillstånd för personer med funktionsnedsättning</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/travel/driving-abroad/index_sv.htm">Köra bil utomlands<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/travel/driving-abroad/car-rental-abroad/index_sv.htm">Hyra bil</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/driving-abroad/driving-licence-and-insurance/index_sv.htm">Körkort och försäkring</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/driving-abroad/road-rules-and-safety/index_sv.htm">Trafiksäkerhet</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/travel/carry/index_sv.htm">Vad får jag ta med mig?<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/travel/carry/alcohol-tobacco-cash/index_sv.htm">Alkohol, tobak, och punktskatter</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/carry/carrying-cash/index_sv.htm">Regler för att ta med kontanter inom EU och vid resor till och från EU</a></li> <li><a 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href="https://europa.eu/youreurope/citizens/travel/security-and-emergencies/emergency/index_sv.htm">Nödsituationer</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/security-and-emergencies/emergency-assistance-vehicles-ecall/index_sv.htm">112-baserat eCall-nödlarm från din bil</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/travel/holidays/index_sv.htm">Paketresor och andelsboende<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/travel/holidays/timeshare/index_sv.htm">Andelsboende och långfristiga semesterprodukter i EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/holidays/package-travel/index_sv.htm">Paketresor och sammanlänkade researrangemang</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/index_sv.htm">Arbete och pension<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/work-abroad/index_sv.htm">Jobba utomlands<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/cross-border-commuters/index_sv.htm">Gränsarbetare</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/equal-treatment-with-nationals/index_sv.htm">Likabehandling på arbetsplatsen</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/posted-workers/index_sv.htm">Utstationerade arbetstagare</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/work-in-public-sector-abroad/index_sv.htm">Jobba som offentliganställd utomlands</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/work-permits/index_sv.htm">Arbetstillstånd</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/employment-contracts/index_sv.htm">Anställningsavtal</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/rules-working-road-transport/index_sv.htm">EU-regler för vägtransportarbete</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/liability-insurance/index_sv.htm">Försäkringar i ett annat EU-land</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/index_sv.htm">Yrkeskvalifikationer<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/regulated-professions/index_sv.htm">Vad är ett reglerat yrke?</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/apply-permanent-provision-services/index_sv.htm">Ansökan om varaktigt tillhandahållande av tjänster</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/apply-temporary-provision-services/index_sv.htm">Ansökan om tillfälligt tillhandahållande av tjänster</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/professional-bodies-language-requirements/index_sv.htm">Handlingar och formaliteter</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/european-professional-card/index_sv.htm">Europeiska yrkeskortet – EPC</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/brexit/index_sv.htm">EU–Storbritannien: yrkeskvalifikationer</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/index_sv.htm">Socialförsäkring och sociala förmåner<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/social-security/index_sv.htm">Socialförsäkringssystemen i EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/country-coverage/index_sv.htm">Din socialförsäkring utomlands</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/unemployment/index_sv.htm">Arbetslös utomlands</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/transferring-unemployment-benefits/index_sv.htm">Ta med dig dina arbetslöshetsförmåner</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/cannot-find-work-abroad/index_sv.htm">Om du inte hittar något jobb</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/family-benefits/index_sv.htm">Familjeförmåner</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/death-grants/index_sv.htm">Efterlevandepension och dödsfallsersättning</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/social-security-forms/index_sv.htm">Standardintyg för sociala förmåner</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/retire-abroad/index_sv.htm">Pensionärer utomlands<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/work/retire-abroad/supplementary-pensions-abroad/index_sv.htm">Kompletterande pensioner utomlands</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/retire-abroad/state-pensions-abroad/index_sv.htm">Allmän pension utomlands</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/taxes/index_sv.htm">Skatter<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/work/taxes/income-taxes-abroad/index_sv.htm">Inkomstskatt utomlands</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/taxes/double-taxation/index_sv.htm">Dubbelbeskattning</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/index_sv.htm">Min bil<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/cars/index_sv.htm">Bilar<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/vehicles/cars/buying-leasing-car-abroad/index_sv.htm">Köpa och leasa bil</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/cars/vat-buying-selling-cars/index_sv.htm">Moms när du köper eller säljer bil</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/cars/company-cars/index_sv.htm">Tjänstebil</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/driving-licence/index_sv.htm">Körkort<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/vehicles/driving-licence/driving-licence-exchange-recognition/index_sv.htm">Byta ut körkortet och få det erkänt i EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/driving-licence/get-driving-licence/index_sv.htm">Ta körkort i EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/driving-licence/driving-licence-renewal/index_sv.htm">Förnya körkortet i ett annat EU-land</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/insurance/index_sv.htm">Försäkring<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/vehicles/insurance/validity/index_sv.htm">Gäller min bilförsäkring i hela EU?</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/insurance/accident/index_sv.htm">Vad täcker bilförsäkringen utomlands?</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/registration/index_sv.htm">Registrering<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/vehicles/registration/formalities/index_sv.htm">Bilregistrering – handlingar och formaliteter</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/registration/registration-abroad/index_sv.htm">Registrera bilen i annat EU-land</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/registration/taxes-abroad/index_sv.htm">Bilskatter i andra EU-länder</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/index_sv.htm">Bo utomlands<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/index_sv.htm">Uppehållsrätt<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/inactive-citizens/index_sv.htm">Ekonomiskt inaktiva EU-medborgare</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/jobseekers/index_sv.htm">Arbetssökande – uppehållsrätt</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/pensioners/index_sv.htm">Pensionärer – uppehållsrätt</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/students/index_sv.htm">Studerande – uppehållsrätt</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/workers/index_sv.htm">Arbetstagare – uppehållsrätt</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/brexit-residence-rights/index_sv.htm">Uppehållsrätt för EU-medborgare i Storbritannien och för brittiska medborgare i EU </a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/naturalisation/index_sv.htm">Förvärv av medborgarskap</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/index_sv.htm">Uppehållsrätt för anhöriga<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/eu-wife-husband-children/index_sv.htm">Makar och barn från EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/non-eu-wife-husband-children/index_sv.htm">Makar och barn som inte är EU-medborgare</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/partners/index_sv.htm">Registrerade partner</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/parents/index_sv.htm">Föräldrar</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/other-family/index_sv.htm">Andra anhöriga</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/jobseekers-family/index_sv.htm">Arbetssökandes anhöriga</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/index_sv.htm">Handlingar och formaliteter<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/eu-family-members-registration/index_sv.htm">Registrering av anhöriga som är EU-medborgare</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/eu-nationals-permanent-residence/index_sv.htm">Permanent uppehållsrätt för EU-medborgare efter fem år</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/non-eu-family-members-permanent-residence/index_sv.htm">Permanent uppehållsrätt för anhöriga som inte är EU-medborgare – efter fem år</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/non-eu-family-members-residence-card/index_sv.htm">Uppehållskort för anhöriga som inte är EU-medborgare </a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/registering-residence/index_sv.htm">Registrera dig hos myndigheterna efter tre månader</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/reporting-presence/index_sv.htm">Anmäla närvaro vid vistelser på upp till tre månader </a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/registering-birth/index_sv.htm">Registrera ett nyfött barn</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/legal-gender-recognition/index_sv.htm">Regler om juridiskt könsbyte</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/buying-house/index_sv.htm">Köpa bostad</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/deregistering-residence/index_sv.htm">Avregistrera din bosättning</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/index_sv.htm">Val, framställningar och samråd<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/european-elections/index_sv.htm">EU-val</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/home-country-elections/index_sv.htm">Rösträtt i hemlandet</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/municipal-elections/index_sv.htm">Kommunalval</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/petitions-consultations/index_sv.htm">Framställningar och samråd</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/index_sv.htm">Utbildning<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/school/index_sv.htm">Skolan<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/school/partner/index_sv.htm">Partnerskap med skolor utomlands</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/school/enrol/index_sv.htm">Att börja skolan i ett annat EU-land</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/university/index_sv.htm">Akademiska studier<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/university/admission-entry-conditions/index_sv.htm">Antagning till akademiska studier</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/university/fees-and-financial-help/index_sv.htm">Studieavgifter och studiemedel</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/university/recognition/index_sv.htm">Gäller min examen?</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/university/study-abroad/index_sv.htm">Utlandsstudier och utbytesprogram</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/university/working-while-studying/index_sv.htm">Jobba och studera</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/traineeships/index_sv.htm">Praktik<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/traineeships/financial/index_sv.htm">Stipendier och bidrag vid praktik</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/volunteering/index_sv.htm">Volontärarbete i EU och andra länder<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/volunteering/where-to-start/index_sv.htm">Jobba som volontär – hitta ett projekt</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/volunteering/practical-preparations/index_sv.htm">Förbered din volontärresa</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/research/index_sv.htm">Forskare<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/research/jobs/index_sv.htm">Bidrag och jobb för forskare</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/research/tax/index_sv.htm">Skatteregler för forskare</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/index_sv.htm">Hälsa<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/index_sv.htm">Oplanerad vård<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/going-to-doctor-hospital-abroad/index_sv.htm">Söka vård utomlands</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/payments-reimbursements/index_sv.htm">Oplanerad vård – ersättning för vårdkostnader</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/temporary-stays/index_sv.htm">Sjukförsäkring vid korta vistelser</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/ehic/index_sv.htm">Europeiska sjukförsäkringskortet (EU-kortet)</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/planned-healthcare/index_sv.htm">Planerad vård utomlands<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/health/planned-healthcare/right-to-treatment/index_sv.htm">Söka planerad vård utomlands</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/planned-healthcare/expenses-reimbursements/index_sv.htm">Planerad vård utomlands – ersättning för vårdkostnader</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/planned-healthcare/get-more-info/index_sv.htm">Planerad vård utomlands – kontaktpunkter</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/prescription-medicine-abroad/index_sv.htm">Köpa läkemedel i ett annat EU-land<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/health/prescription-medicine-abroad/prescriptions/index_sv.htm">Hämta ut recept i ett annat EU-land</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/prescription-medicine-abroad/expenses-reimbursements/index_sv.htm">Recept utomlands: betalning och ersättning</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/prescription-medicine-abroad/buying-medicines-online/index_sv.htm">Köpa läkemedel på nätet</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/when-living-abroad/index_sv.htm">Sjukförsäkring när du bor utomlands<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/health/when-living-abroad/health-insurance-cover/index_sv.htm">Din sjukförsäkring</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/when-living-abroad/residential-care-home/index_sv.htm">Flytta till ett särskilt boende</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/when-living-abroad/preventive-healthcare/index_sv.htm">Förebyggande vård</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/family/index_sv.htm">Min familj<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/family/children/index_sv.htm">Barn<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/family/children/parental-responsibility/index_sv.htm">Föräldraansvar</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/children/adoption/index_sv.htm">Adoption</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/children/abduction/index_sv.htm">Bortförda barn</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/family/couple/index_sv.htm">Par<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/family/couple/marriage/index_sv.htm">Äktenskap</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/registered-partners/index_sv.htm">Registrerat partnerskap</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/de-facto-unions/index_sv.htm">Samboförhållande</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/divorce-separation/index_sv.htm">Skilsmässa och hemskillnad</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/maintenance/index_sv.htm">Underhåll till familjemedlemmar</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/property-regimes-international-couples/index_sv.htm">Förmögenhetsförhållanden för internationella par</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/getting-public-documents-accepted/index_sv.htm">Få personbevis och andra intyg godtagna i EU</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/family/inheritances/index_sv.htm">Dödsfall, hemtransport och arv i EU<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/family/inheritances/managing-inheritance/index_sv.htm">Ärva någon som bott utomlands</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/inheritances/planning-inheritance/index_sv.htm">Planera för arvet efter dig</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/inheritances/death-repatriation/index_sv.htm">Dödsfall och hemtransport</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/index_sv.htm">Konsumentskydd<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/shopping/index_sv.htm">Köpa varor och tjänster<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/contract-information/index_sv.htm">Avtalsinformation</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/guarantees-returns/index_sv.htm">Garanti, reklamation och ångerrätt</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/pricing-payments/index_sv.htm">Priser och betalning</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/shipping-delivery/index_sv.htm">Frakt och leverans</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/shopping-consumer-rights/index_sv.htm">Dina rättigheter när du köper varor och tjänster</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/vat/index_sv.htm">Moms</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/product-safety/index_sv.htm">Produktsäkerhet</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/index_sv.htm">Internet och telefoni<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/mobile-roaming-costs/index_sv.htm">Roaming – använda mobilen i EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/access-online-content-abroad/index_sv.htm"> Tillgång till digitalt innehåll utomlands</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/telecommunication-services/index_sv.htm"> Fast telefoni</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/internet-access/index_sv.htm">Internet – användning och tillgång</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/data-protection-online-privacy/index_sv.htm">Skydd av personuppgifter och integritet på nätet</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/index_sv.htm">Bank och försäkring<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/bank-accounts-eu/index_sv.htm">Bankkonton i EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/consumer-credits-and-loans/index_sv.htm">Konsumentkrediter och lån</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/insurance-products/index_sv.htm">Försäkringar</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/investment-products/index_sv.htm">Investeringsprodukter</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/mortgages/index_sv.htm">Bolån</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/payments-transfers-cheques/index_sv.htm">Betalningar, överföringar och checkar</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/investments-in-another-eu-country/index_sv.htm">Investera i andra EU-länder</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/unfair-treatment/index_sv.htm">Otillåtna metoder<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/unfair-treatment/unfair-commercial-practices/index_sv.htm">Otillåtna affärsmetoder</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/unfair-treatment/unfair-pricing/index_sv.htm">Illojal prissättning</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/unfair-treatment/unfair-contract-terms/index_sv.htm">Oskäliga avtalsvillkor</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/energy-supply/index_sv.htm">El och gas<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/energy-supply/access-use-energy-services/index_sv.htm">Tillgång till nät och tjänster</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/energy-supply/contracts-energy-consumption/index_sv.htm">Avtal och energiförbrukning</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/energy-supply/complaints-dispute-resolution/index_sv.htm">Klagomål och tvistlösning</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/consumers-dispute-resolution/index_sv.htm">Konsumenttvister<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/consumers-dispute-resolution/informal-dispute-resolution/index_sv.htm">Informell tvistlösning för konsumenter</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/consumers-dispute-resolution/out-of-court-procedures/index_sv.htm">Tvistlösning utanför domstol</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/consumers-dispute-resolution/formal-legal-actions/index_sv.htm">Rättsmedel för konsumenter</a></li> </ul> </li> </ul> </li> </ul> </li> <li class="group active"><a href="https://europa.eu/youreurope/business/index_sv.htm">Göra affärer<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/index_sv.htm"> Driva företag<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/start-ups/index_sv.htm">Starta företag<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/running-business/start-ups/starting-business/index_sv.htm">Starta företag</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/start-ups/erasmus-young-entrepreneurs/index_sv.htm">Erasmus för unga företagare</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/developing-business/index_sv.htm">Utveckla ditt företag<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/setting-up-european-company/index_sv.htm">Starta europabolag (SE)</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/merging-businesses/index_sv.htm">Fusion av bolag</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/emas-registration/index_sv.htm">Emas-registrering</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/free-flow-non-personal-data/index_sv.htm">Fritt flöde av icke-personuppgifter</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/investments-other-eu-country/index_sv.htm">Lär dig mer om att investera i andra EU-länder</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/registration-permits-licences/index_sv.htm">Registrering, tillstånd och licenser</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/tourism/index_sv.htm">Driva företag inom turism</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/biotech/index_sv.htm">Bioteknik och biotillverkning</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/digitalising/index_sv.htm"> Digitalisera ditt företag<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/setting-up-business-website/index_sv.htm"> Skapa en företagswebbplats</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/selling-online-third-party-platforms/index_sv.htm"> Försäljning på nätet via en extern plattform</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/setting-up-online-shop/index_sv.htm"> Starta webbutik</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/securing-website/index_sv.htm"> Tänk på säkerheten</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/deliveries-fulfilment-online-sales/index_sv.htm"> Leveranser vid e-handel</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/customer-service-online-businesses/index_sv.htm"> Kundservice för e-handelsföretag</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/promoting-business-online/index_sv.htm"> Marknadsför ditt företag på nätet</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/index_sv.htm">Immaterialrätt<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/rights/index_sv.htm">Immaterialrätt</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/patents/index_sv.htm">Patent</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/trade-marks/index_sv.htm">Varumärken</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/copyright/index_sv.htm">Upphovsrätt</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/trade-secrets/index_sv.htm">Företagshemligheter</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/design-protection/index_sv.htm">Designskydd</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/website-domains/index_sv.htm"> Domännamn</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/database-protection/index_sv.htm">Skydd av databaser</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/geographical-indications/index_sv.htm"> Geografiska beteckningar</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/licensing-selling/index_sv.htm">Kommersialisering av immateriella tillgångar</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/infringement/index_sv.htm">Immaterialrättsintrång</a></li> </ul> </li> <li><a href="https://europa.eu/youreurope/business/running-business/eu-support-tools-sme/index_sv.htm">EU-verktyg för småföretag</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/taxation/index_sv.htm">Skatter<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/index_sv.htm"> Punktskatter<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="current"><a href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/product-excise-duties/index_sv.htm"><span>Punktskattebelagda <span class="label-end"><span>varor</span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#check"></use></svg></span></span></a></li> <li><a href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/paying-excise-duties/index_sv.htm"> Betala punktskatter</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/taxation/vat/index_sv.htm"> Moms<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_sv.htm">Momsregler och momssatser</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/charging-deducting-vat/index_sv.htm">Ingående och utgående moms</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/vat-exemptions/index_sv.htm">Momsundantag</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/vat-refunds/index_sv.htm">Återbetalning av moms: ansök på nätet</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/cross-border-vat/index_sv.htm">Moms vid handel med andra länder</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/check-vat-number-vies/index_sv.htm">Kontroll av momsregistreringsnummer (Vies)</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/vat-digital-services-moss-scheme/index_sv.htm"> Moms på digitala tjänster (e-tjänsten Moss)</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/taxation/business-tax/index_sv.htm"> Bolagsskatt<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/taxation/business-tax/company-tax-eu/index_sv.htm"> Bolagsskatt i EU</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/business-tax/taxes-parent-companies-subsidiaries/index_sv.htm"> Skatter för moderbolag och dotterbolag</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/selling-in-eu/index_sv.htm">Sälja i EU<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/selling-in-eu/public-contracts/index_sv.htm"> Offentlig upphandling<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/public-contracts/public-tendering-rules/index_sv.htm">Regler för offentlig upphandling</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/public-contracts/search-bid-public-tender/index_sv.htm">Sök och delta i en offentlig upphandling</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/public-contracts/request-review-public-procurement-procedure/index_sv.htm">Begär prövning av en offentlig upphandling</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/index_sv.htm"> Sälja varor och tjänster<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/selling-products-eu/index_sv.htm">Sälja varor i EU</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/provide-services-abroad/index_sv.htm">Tillhandahålla tjänster utomlands</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/ecommerce-distance-selling/index_sv.htm">Sälja på nätet, på distans och utanför affärslokaler</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/package-travel/index_sv.htm"> Paketresor och sammanlänkade researrangemang</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/parcel-services/index_sv.htm"> Pakettjänster</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/selling-in-eu/competition-between-businesses/index_sv.htm"> Konkurrens mellan företag<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/competition-between-businesses/competition-rules-eu/index_sv.htm">Konkurrensregler i EU</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/competition-between-businesses/anti-competitive-behaviour/index_sv.htm"> Anmäla konkurrensbegränsande beteenden</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/index_sv.htm">Personal<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/index_sv.htm">Anställningsavtal<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/changes-staff-contract/index_sv.htm">Ändringar av anställningsavtal</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/employment-terms/index_sv.htm">Anställningsvillkor</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/fixed-term-work/index_sv.htm">Visstidsarbete</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/inform-consult-staff/index_sv.htm">Informera och samråda med personalen</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/part-time-work/index_sv.htm">Deltidsarbete</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/redundancies/index_sv.htm">Uppsägningar</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/teenage-workers/index_sv.htm">Minderåriga arbetstagare</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/temporary-agency-work/index_sv.htm">Anställning via bemanningsföretag</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/seasonal-workers-non-eu-countries/index_sv.htm">Säsongsarbetare från länder utanför EU</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/working-hours-holiday-leave/index_sv.htm">Arbetstid, semester och ledighet<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/working-hours-holiday-leave/working-hours/index_sv.htm">Arbetstid</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/working-hours-holiday-leave/leave-flexible-working/index_sv.htm">Ledighet och flexibelt arbete</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/index_sv.htm">Anställda inom transportsektorn<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/civil-aviation-staff/index_sv.htm">Personal inom civilflyget</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/rail-staff/index_sv.htm">Tågpersonal</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/road-transportation-workers/index_sv.htm">Arbetsgivare inom vägtransporter: körtid och viloperioder</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/seafarers/index_sv.htm">Sjömän</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/inland-waterway-staff/index_sv.htm">Personal inom inre sjöfart</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/posted-workers/index_sv.htm">Utstationerade arbetstagare<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/posted-workers/posting-staff-abroad/index_sv.htm">Utstationerade arbetstagare</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/posted-workers/drivers/index_sv.htm">Utstationerade förare</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/social-security-health/index_sv.htm">Social trygghet och arbetsmiljö<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/social-security-health/paying-contributions/index_sv.htm">Betala sociala avgifter</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/social-security-health/work-safety/index_sv.htm">Arbetsmiljö</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/social-security-health/pensions/index_sv.htm">Arbetsgivarens skyldigheter i samband med pension</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/equal-treatment-qualifications/index_sv.htm"> Likabehandling och kvalifikationer<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/equal-treatment-qualifications/equal-treatment/index_sv.htm">Likabehandling av personal</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/equal-treatment-qualifications/reasonable-accommodation/index_sv.htm">Rimlig anpassning</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/equal-treatment-qualifications/recognition-qualifications/index_sv.htm">Erkännande av yrkeskvalifikationer</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/index_sv.htm">Produktkrav<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/standards/index_sv.htm">Standarder<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/standards/standards-in-europe/index_sv.htm">Standarder i Europa</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/compliance/index_sv.htm">Produktöverensstämmelse<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/compliance/identifying-product-requirements/index_sv.htm">Ta reda på produktkraven</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/compliance/conformity-assessment/index_sv.htm">Bedömning av överensstämmelse</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/compliance/technical-documentation-conformity/index_sv.htm">Teknisk dokumentation och EU-försäkran om överensstämmelse</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/compliance/ecodesign/index_sv.htm">Ekodesignkrav</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/compliance/declaration-mutual-recognition/index_sv.htm">Försäkran om ömsesidigt erkännande</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/index_sv.htm">Etiketter och märkningar<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/ce-marking/index_sv.htm">CE-märkning</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/energy-labels/index_sv.htm">Energimärkning</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/weee-label/index_sv.htm">WEEE-märkning</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/footwear-label/index_sv.htm"> Skomärkning</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/textile-label/index_sv.htm">Textilmärkning</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/emark/index_sv.htm">℮-märket</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/ecolabel/index_sv.htm">EU:s miljömärke</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/chemicals/index_sv.htm"> Kemikalier<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/chemicals/registering-chemicals-reach/index_sv.htm">Registrera kemikalier i EU (Reachförordningen)</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/chemicals/classification-labelling-packaging/index_sv.htm">Klassificering, märkning och förpackning av kemikalier</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/recycling-waste-management/index_sv.htm"> Återvinning och avfallshantering<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/recycling-waste-management/weee-responsibilities/index_sv.htm">Ansvar för WEEE-avfall</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/index_sv.htm">Livsmedelsmärkning<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/general-rules/index_sv.htm">Livsmedelsmärkning</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/nutrition-declaration/index_sv.htm">Näringsdeklaration</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/supplements/index_sv.htm">Märkning av kosttillskott</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/additives/index_sv.htm">Livsmedelstillsatser</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/health-nutrition-claims/index_sv.htm">Närings- och hälsopåståenden</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/finance-funding/index_sv.htm">Finansiering och stöd<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/finance-funding/accounting/index_sv.htm"> Redovisning<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/finance-funding/accounting/small-micro-businesses/index_sv.htm">Redovisning för mikroföretag och små och medelstora företag</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/finance-funding/making-receiving-payments/index_sv.htm">Göra och ta emot betalningar<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/finance-funding/making-receiving-payments/cross-border-debt-recovery/index_sv.htm"> Indrivning av skulder i andra EU-länder</a></li> <li><a href="https://europa.eu/youreurope/business/finance-funding/making-receiving-payments/electronic-cash-payments/index_sv.htm">Elektroniska betalningar och kontantbetalningar</a></li> <li><a href="https://europa.eu/youreurope/business/finance-funding/making-receiving-payments/late-payment/index_sv.htm">Sena betalningar</a></li> <li><a href="https://europa.eu/youreurope/business/finance-funding/making-receiving-payments/einvoicing/index_sv.htm">Elektronisk fakturering</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/finance-funding/getting-funding/index_sv.htm"> Finansiering<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://youreurope.europa.eu/business/finance-funding/getting-funding/access-finance/sv">Tillgång till finansiering</a></li> <li><a href="https://europa.eu/youreurope/business/finance-funding/getting-funding/eu-funding-programmes/index_sv.htm">EU:s finansieringsprogram</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/dealing-with-customers/index_sv.htm">Kundkontakter<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/dealing-with-customers/consumer-contracts-guarantees/index_sv.htm"> Konsumentavtal och garantier<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/consumer-contracts-guarantees/consumer-guarantees/index_sv.htm">Garanti och reklamation</a></li> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/consumer-contracts-guarantees/selling-products-safely/index_sv.htm">Sälja säkra produkter i EU</a></li> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/consumer-contracts-guarantees/consumer-contracts/index_sv.htm">Kundkontakter</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/dealing-with-customers/solving-disputes/index_sv.htm"> Tvistlösning<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/solving-disputes/online-dispute-resolution/index_sv.htm"> Alternativ tvistlösning/tvistlösning på nätet</a></li> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/solving-disputes/european-small-claims-procedure/index_sv.htm"> Europeiskt småmålsförfarande</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/dealing-with-customers/data-protection/index_sv.htm"> Skydd av personuppgifter<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/data-protection/data-protection-gdpr/index_sv.htm"> Uppgiftsskydd enligt GDPR</a></li> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/data-protection/online-privacy/index_sv.htm"> Integritet på nätet</a></li> </ul> </li> </ul> </li> </ul> </li> <li><a href="https://asf.youreurope.europa.eu/?lang=sv" target="_blank">Kontakta våra rådgivningstjänster</a></li> <li><a href="https://fosmo.youreurope.europa.eu/?lang=sv" target="_blank">Anmäl ett hinder</a></li> </ul> </nav> <div id="ua-info-menu"> <div id="ua-toggle-btn" class="ye_boxbutton">Ukraina<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></div> <div id="ua-toggle-content" class="ye_boxcontent container"> <ul class="ye_list" aria-labelledby="ua-toggle-btn"> <li class="ye_listbylang" lang="ua"> <div id="ua-titlelist_ua" class="ye_title">Допомога ЄС Україні</div> <ul class="ye_links"> <li><a hreflang="ua" target="_blank" href="https://commission.europa.eu/strategy-and-policy/priorities-2019-2024/stronger-europe-world/eu-solidarity-ukraine/eu-assistance-ukraine/information-people-fleeing-war-ukraine_uk">Інформація для людей з України, що шукають порятунку від війни в Україні</a></li> <li><a hreflang="ua" target="_blank" href="https://commission.europa.eu/strategy-and-policy/priorities-2019-2024/stronger-europe-world/eu-solidarity-ukraine/helping-ukrainians-how-you-can-donate-and-engage_uk#ref-%D1%8F%D0%BA-%D0%B2%D0%B8-%D0%BC%D0%BE%D0%B6%D0%B5%D1%82%D0%B5-%D0%B4%D0%BE%D0%BF%D0%BE%D0%BC%D0%BE%D0%B3%D1%82%D0%B8">Як Ви можете допомогти</a></li> <li><a hreflang="ua" target="_blank" href="https://clustercollaboration.eu/content/eu-clusters-supporting-ukraine">Iнформація для бізнесу</a></li> </ul> </li> <li class="ye_listbylang"> <div id="ua-titlelist_or" class="ye_title">EU:s bistånd till Ukraina</div> <ul class="ye_links"> <li><a target="_blank" href="https://commission.europa.eu/strategy-and-policy/priorities-2019-2024/stronger-europe-world/eu-solidarity-ukraine/eu-assistance-ukraine/information-people-fleeing-war-ukraine_sv">Information för dig som flyr från kriget i Ukraina</a></li> <li><a target="_blank" href="https://commission.europa.eu/strategy-and-policy/priorities-2019-2024/stronger-europe-world/eu-solidarity-ukraine/helping-ukrainians-how-you-can-donate-and-engage_sv#vill-du-hj%C3%A4lpa-till">Vill du hjälpa till?</a></li> <li><a target="_blank" href="https://clustercollaboration.eu/content/eu-clusters-supporting-ukraine">Information till företagen</a></li> </ul> </li> </ul> </div> </div> </div> </section> </header> <div id="page-header"> <nav class="container"> <ol id="ye-breadcrumb"> <li><a href="https://europa.eu/youreurope/index_sv.htm" lang="en">Your Europe</a><svg focusable="false" aria-hidden="true" role="presentation"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li class="ellipsis"><button aria-label="Klicka för att visa" title="Klicka för att visa">…</button><svg focusable="false" aria-hidden="true" role="presentation"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li><a href="/youreurope/business/index_sv.htm">Företagen</a><svg focusable="false" aria-hidden="true" role="presentation"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li><a href="https://europa.eu/youreurope/business/taxation/index_sv.htm">Skatter</a><svg focusable="false" aria-hidden="true" role="presentation"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li><a href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/index_sv.htm"> Punktskatter</a><svg focusable="false" aria-hidden="true" role="presentation"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li>Punktskattebelagda varor</li> </ol> </nav> </div> <main id="main-content" class="container"> <h1>Punktskattebelagda varor</h1> <div class="row"> <aside> <nav id="in-page-nav"> <div id="in-page-nav-title">På den här sidan</div> </nav> </aside> <div class="col"> <div id="main-article"> <p>Följande produkter är belagda med punktskatt:</p> <ul> <li>Alkohol och alkoholhaltiga drycker</li> <li>Energiprodukter och el</li> <li>Tobaksvaror</li> </ul> <p>Om man tillverkar eller säljer dessa varor måste man betala punktskatt. <strong>EU bestämmer vilken punktskatt man minst måste betala</strong> för de olika produkterna. <a class="abbr" title="I det här fallet de 27 EU-länderna" aria-label="I det här fallet de 27 EU-länderna">EU-länderna</a> kan dessutom ta ut andra skatter.</p> <p>Läs mer om reglerna i varje EU-land.</p>  <div class="accordion"> <h3 class="toggle countries" role="button" tabindex="0" aria-expanded="false"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#location"></use></svg><span><span>Välj land</span></span><svg focusable="false" aria-label="Öppna"> <title>Öppna</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#plus"></use></svg><svg focusable="false" aria-label="Avslutad"> <title>Avslutad</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#minus"></use></svg></h3> <div class="toggle-content countries"> <ul> <li><a href="https://europa.eu/youreurope/search-results/index_sv.htm?countryCode=BE&categories=L2" aria-label="Belgien"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#be"></use></svg><span>Belgien</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_sv.htm?countryCode=BG&categories=L2" aria-label="Bulgarien"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#bg"></use></svg><span>Bulgarien</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_sv.htm?countryCode=CY&categories=L2" aria-label="Cypern"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#cy"></use></svg><span>Cypern</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_sv.htm?countryCode=DK&categories=L2" aria-label="Danmark"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#dk"></use></svg><span>Danmark</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_sv.htm?countryCode=EE&categories=L2" aria-label="Estland"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#ee"></use></svg><span>Estland</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_sv.htm?countryCode=FI&categories=L2" aria-label="Finland"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#fi"></use></svg><span>Finland</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_sv.htm?countryCode=FR&categories=L2" aria-label="Frankrike"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#fr"></use></svg><span>Frankrike</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_sv.htm?countryCode=EL&categories=L2" aria-label="Grekland"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#gr"></use></svg><span>Grekland</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_sv.htm?countryCode=IE&categories=L2" aria-label="Irland"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#ie"></use></svg><span>Irland</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_sv.htm?countryCode=IT&categories=L2" aria-label="Italien"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#it"></use></svg><span>Italien</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_sv.htm?countryCode=HR&categories=L2" aria-label="Kroatien"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#hr"></use></svg><span>Kroatien</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_sv.htm?countryCode=LV&categories=L2" aria-label="Lettland"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#lv"></use></svg><span>Lettland</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_sv.htm?countryCode=LT&categories=L2" aria-label="Litauen"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#lt"></use></svg><span>Litauen</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_sv.htm?countryCode=LU&categories=L2" aria-label="Luxembourg"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#lu"></use></svg><span>Luxembourg</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_sv.htm?countryCode=MT&categories=L2" aria-label="Malta"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#mt"></use></svg><span>Malta</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_sv.htm?countryCode=NL&categories=L2" aria-label="Nederländerna"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#nl"></use></svg><span>Nederländerna</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_sv.htm?countryCode=PL&categories=L2" aria-label="Polen"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#pl"></use></svg><span>Polen</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_sv.htm?countryCode=PT&categories=L2" aria-label="Portugal"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#pt"></use></svg><span>Portugal</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_sv.htm?countryCode=RO&categories=L2" aria-label="Rumänien"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#ro"></use></svg><span>Rumänien</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_sv.htm?countryCode=SK&categories=L2" aria-label="Slovakien"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#sk"></use></svg><span>Slovakien</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_sv.htm?countryCode=SI&categories=L2" aria-label="Slovenien"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#si"></use></svg><span>Slovenien</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_sv.htm?countryCode=ES&categories=L2" aria-label="Spanien"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#es"></use></svg><span>Spanien</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_sv.htm?countryCode=SE&categories=L2" aria-label="Sverige"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#se"></use></svg><span>Sverige</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_sv.htm?countryCode=CZ&categories=L2" aria-label="Tjeckien"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#cz"></use></svg><span>Tjeckien</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_sv.htm?countryCode=DE&categories=L2" aria-label="Tyskland"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#de"></use></svg><span>Tyskland</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_sv.htm?countryCode=HU&categories=L2" aria-label="Ungern"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#hu"></use></svg><span>Ungern</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_sv.htm?countryCode=AT&categories=L2" aria-label="Österrike"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#at"></use></svg><span>Österrike</span></a></li> </ul> </div> </div>  <p>Ta reda på vilka punktskatter som gäller för enskilda produkter genom att välja alternativ nedan.</p><a id="interactive-content-start" name="interactive-content-start"></a><h2>Jag vill veta mer om</h2> <ul> <li><a href="#alcohol">Alkohol och alkoholhaltiga drycker</a></li> <li><a href="#energy">Energiprodukter och el</a></li> <li><a href="#tobacco">Tobaksvaror</a></li> </ul><a id="alcohol" name="alcohol"></a><h2>Alkohol och alkoholhaltiga drycker</h2> <p>Följande typer av alkohol och alkoholhaltiga drycker omfattas av punktskatter:</p> <ul> <li>Öl eller blandningar av öl och alkoholfria drycker</li> <li>Vin</li> <li>Andra jästa drycker, t.ex. cider</li> <li>Starkvin, t.ex. sherry och portvin</li> <li>Etylalkohol och sprit</li> </ul> <p>Se hela listan med punktskatter på <span class="nolink">alkohol och alkoholhaltiga drycker i EU</span> <a href="https://ec.europa.eu/taxation_customs/taxation-1/excise-duties/excise-duty-alcohol_de" target="_blank" class="language" title="Deutsch">de</a> <a href="https://ec.europa.eu/taxation_customs/taxation-1/excise-duties/excise-duty-alcohol_en" target="_blank" class="language" title="English">en</a> <a href="https://ec.europa.eu/taxation_customs/taxation-1/excise-duties/excise-duty-alcohol_fr" target="_blank" class="language" title="français">fr</a> . </p> <h3>Reducerade skattesatser och skattelättnader</h3> <p>En del EU-länder har <strong>reducerade skattesatser</strong> eller <strong>skattelättnader</strong>:</p> <h4>Reducerade skattesatser</h4> <ul> <li>Små bryggerier som producerar högst 200 000 hektoliter öl per år och destillerier som producerar högst 10 hektoliter ren alkohol per år kan få en reducerad skattesats på <strong>upp till 50 procent</strong> av standardsatsen.</li> <li>Reducerade skattesatser kan tillämpas på vin och jästa drycker med högst 8,5 volymprocent alkohol, öl med högst 2,8 volymprocent alkohol, starkvin med högst 15 volymprocent alkohol och etylalkohol med högst 10 volymprocent alkohol.</li> </ul> <h4>Skattelättnader</h4> <p>Punktskatt <strong>behöver inte betalas</strong> för de flesta hemgjorda produkter som inte är framställda i kommersiellt syfte. <strong>Detta gäller dock inte sprit</strong>.</p> <p>Punktskatt behöver heller inte betalas när alkohol används för att tillverka andra produkter <strong>som inte är avsedda för konsumtion</strong> eller som gjorts <strong>otjänliga som livsmedel</strong> genom tillsats av denatureringsämnen.</p><a id="energy" name="energy"></a><h2>Energiprodukter och el</h2> <p>Punktskatt ska betalas för energiprodukter och el när de används som</p> <ul> <li>motorbränsle</li> <li>bränsle för uppvärmning.</li> </ul> <h3>Energiprodukter som inte omfattas av punktskatt</h3> <p>När energiprodukter används som råmaterial eller för kemisk reduktion eller elektrolytiska och metallurgiska processer <strong>omfattas de inte av EU:s punktskatteregler</strong>.</p> <p>EU-länderna kan dock <strong>själva bestämma om de vill beskatta sådana användningar</strong> eller inte.</p> <p>De viktigaste produkter som EU-länderna kan beskatta är</p> <ul> <li>mineraloljor</li> <li>fasta bränslen: kol, koks och brunkol</li> <li>naturgas</li> <li>el</li> <li>alkoholer, om de är avsedda för användning som motorbränsle eller bränsle för uppvärmning</li> <li>animaliska och vegetabiliska oljor, om de är avsedda för användning som motorbränsle eller bränsle för uppvärmning.</li> </ul> <p>Se hela listan med punktskatter på <span class="nolink">energiprodukter i EU</span> <a href="https://ec.europa.eu/taxation_customs/taxation-1/excise-duties/excise-duty-energy_de" target="_blank" class="language" title="Deutsch">de</a> <a href="https://ec.europa.eu/taxation_customs/taxation-1/excise-duties/excise-duty-energy_en" target="_blank" class="language" title="English">en</a> <a href="https://ec.europa.eu/taxation_customs/taxation-1/excise-duties/excise-duty-energy_fr" target="_blank" class="language" title="suomi">fi</a> .</p> <h3>Högre eller reducerade skattesatser och skattelättnader</h3> <p>EU-länderna kan införa en skattesats som är <strong>högre än EU:s minimiskattesatser, reducerade skattesatser</strong> eller <strong>skattelättnader</strong>.</p> <h4>Högre skattesatser</h4> <p>EU-länderna kan införa en högre skattesats för följande användningar:</p> <ul> <li>Kollektivtrafik</li> <li>Ambulanser</li> <li>Yrkesmässig användning av dieselbrännolja (stora lastbilar)</li> <li>Differentiering beroende på energiproduktens kvalitet och kvantitet (t.ex. svavelhalten i bränslet)</li> </ul> <h4>Reducerade skattesatser</h4> <p>EU-länderna kan införa <strong>skattereduktioner</strong> eller <strong>skattelättnader</strong> för följande användningar:</p> <ul> <li>"Grön" el</li> <li>El från högeffektiv produktion av kraftvärme</li> <li>Energiprodukter som används vid produktion av kraftvärme</li> <li>Trafik på inre vattenvägar</li> <li>El, naturgas, kol och fasta bränslen som används av hushållen</li> <li>Energiintensiva företag (vissa regler måste uppfyllas) </li> <li>Biobränslen (vissa regler måste uppfyllas)</li> </ul> <h4>Obligatoriska skattelättnader</h4> <p>Skattelättnader <strong>måste ges</strong> för följande:</p> <ul> <li>Energiprodukter och el som används för <strong>elproduktion</strong> (dessa produkter kan dock beskattas av miljöskäl).</li> <li>Energiprodukter som används som <strong>flygbränsle</strong>, utom för privat nöjesflyg.</li> <li>Energiprodukter som används som <strong>bränsle för sjöfart i EU:s farvatten</strong>, utom för fritidsbåtar.</li> </ul><a id="tobacco" name="tobacco"></a><h2>Tobaksvaror</h2> <p>Följande tobaksvaror omfattas av punktskatter:</p> <ul> <li>Cigaretter</li> <li>Cigarrer</li> <li>Cigariller</li> <li>Röktobak (t.ex. finskuren rulltobak)</li> </ul> <p>Se hela listan med punktskatter på <span class="nolink">tobaksvaror</span> <a href="https://ec.europa.eu/taxation_customs/taxation-1/excise-duties/excise-duties-tobacco_de" target="_blank" class="language" title="Deutsch">de</a> <a href="https://ec.europa.eu/taxation_customs/taxation-1/excise-duties/excise-duties-tobacco_en" target="_blank" class="language" title="English">en</a> <a href="https://ec.europa.eu/taxation_customs/taxation-1/excise-duties/excise-duties-tobacco_fr" target="_blank" class="language" title="français">fr</a> i EU.</p><a id="interactive-content-end" name="interactive-content-end"></a></div> <div class="article-related eu-legislation"> <h2>EU-lagstiftning</h2> <ul> <li><a href="https://eur-lex.europa.eu/legal-content/sv/TXT/?qid=1562161417450&uri=CELEX:31992L0083" data-linkid="dd13f44d-04fb-4045-a271-ae7c432f74a7" title="EU-direktiv om harmonisering av strukturerna för punktskatter på alkohol och alkoholdrycker">EU-direktiv om harmonisering av strukturerna för punktskatter på alkohol och <span class="label-end"><span>alkoholdrycker</span><svg focusable="false" aria-label="Länk öppnas på ny sida"> <title>Länk öppnas på ny sida</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#external"></use></svg></span></a></li> <li><a href="https://eur-lex.europa.eu/legal-content/sv/TXT/?qid=1562162476408&uri=CELEX:32003L0096" data-linkid="ba491b14-edbb-4184-80cd-9991c744801f" title="EU-direktiv om beskattning av energiprodukter och elektricitet">EU-direktiv om beskattning av energiprodukter och <span class="label-end"><span>elektricitet</span><svg focusable="false" aria-label="Länk öppnas på ny sida"> <title>Länk öppnas på ny sida</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#external"></use></svg></span></a></li> <li><a href="https://eur-lex.europa.eu/legal-content/sv/TXT/?qid=1562154551003&uri=CELEX:32014L0040" data-linkid="8ae01071-5a8c-4adf-8845-39c37d18925e" title="EU-direktiv om tillverkning, presentation och försäljning av tobaksvaror och relaterade produkter">EU-direktiv om tillverkning, presentation och försäljning av tobaksvaror och relaterade <span class="label-end"><span>produkter</span><svg focusable="false" aria-label="Länk öppnas på ny sida"> <title>Länk öppnas på ny sida</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#external"></use></svg></span></a></li> <li><a href="https://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:C:2011:137:0001:0397:sv:PDF" data-linkid="7efad7ae-579d-4f19-a4f4-f9c3339f7027" title="Produktkoder och produktbeskrivningar (EU:s kombinerade nomenklatur)">Produktkoder och produktbeskrivningar (EU:s kombinerade <span class="label-end"><span>nomenklatur)</span><svg focusable="false" aria-label="Länk öppnas på ny sida"> <title>Länk öppnas på ny sida</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#external"></use></svg></span></a></li> </ul> </div>  <div class="article-related"> <h2>Behöver du hjälp från våra rådgivningstjänster?</h2> <p>Kontakta våra hjälp- och rådgivningstjänster</p><button id="advice-button" class="standard arrow toggle">Få hjälp och råd<span><svg focusable="false" aria-hidden="true"> <use 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