South Plains Project

South Plains Project
'In search of the perfect ale'

Tuesday, February 7, 2012

South Plains Project:The Warehouse Keeper

Today I submitted all the necessary documents to the Swedish Tax Office, Alcohol Division in Ludvika. The way things work here is you need to be approved as a ware-houseman for a taxed storage shelter (skatteupplag). I need to have whats called a 'class 2' security system, which means alarm connected to a security company, video surveillance, heavy duty lock, etc. Then the beer that I store will be subject to 7½ crowns per liter alcohol tax and the a 25% national sales tax (moms or VAT) upon sale. There is alot of taxes on alcohol sales here, like anywhere, but I don't really pay those, I just collect them and pass them on, I need to be careful and keep those separate. When I get approval, I will have a special number to sell, import and export beer. The alcohol tax is declared and paid monthly while moms-VAT is reported quarterly. Then when I sell to a pub for example, they also have a tax number, and both those numbers are recorded on the invoice.Everything will be tracked by bar-code. To sell strong ale, that is ale over 3.5%, I can only sell to the public via the Systembolaget, the Swedish state run alcohol store. Most of the ale like I make is between 6-8%.Sweden has a long history of prohibition, alcoholism, and strict alcohol laws but I have found the Skatteverket (Swedish Tax Office) and Systembolaget, (the Swedish state run alcohol store) quite flexible, polite and easy to work with, you just have to fit in their rules.

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