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New tax from 1 July – requires measures to be undertaken by everyone purchasing electronic products from abroad

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PwC-skatteradgivning-Laptop-2-solid_0001_maroon.pngAs we have previously reported on in Tax matters, a new law will come into effect on 1 April 2017 regarding levying a tax on chemicals in electronic and white goods.

The products covered by this tax are, amongst others, stoves, microwave ovens, refrigerators, freezers, dishwashers, clothes washing machines, clothes dryers, computers, laptops, tablets, vacuum cleaners, mobile telephones, line telephones, wireless telephones, routers, wireless networks, CD players, DVD players, radios, tv’s, tv diodes, computer screens and video game consoles.

This tax will be levied on both products manufactured in Sweden and on products imported from abroad, and the taxpayer (taxable entity) constitutes the entity manufacturing the products or importing them.

As a starting point, the entity liable to pay this tax and who is registered with the Tax Agency as the so-called storekeeper, has the possibility to defer the point of taxation until the product is sold to an entity who is not tax liable or until the product is moved to a place of sale.

The tax is based on the weight of the product and amounts, at a maximum, to SEK 320 per product. Depending on the product’s amount of bromine, chlorine, and phosphorus, deduction can be made by 50 percent or 90 percent of the tax.

We have seen that there are a large number of questions regarding registration for tax liability in this context and as regards how the different products and the logistical flow should be handled.

Do you have any questions on Value Added Taxes, customs and excise duties?

Anders Edlund

Anders Edlund

Anders Edlund arbetar med punktskatter på PwC:s kontor i Stockholm. Anders har tidigare erfarenhet från annan rådgivningsverksamhet och från Skatteverket.

Kontakt: 010-213 09 61, anders.edlund@pwc.com

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