<img height="1" width="1" style="display:none" src="https://www.facebook.com/tr?id=959086704153666&amp;ev=PageView&amp;noscript=1">

Sweden’s tax on chemicals in certain electronics - Tax Tech can help

Illustration of electronic devices ‹ Back to the articles

Sweden levies a tax on chemicals in certain electronic goods. The aim is to reduce the occurrence and spread of, and exposure to, dangerous flame retardants in people’s homes. PwC Tax technology can assist in complying with the tax.

Companies in Sweden that manufacture, receive or import duty-liable electronic goods for business purposes must pay excise duty on them. Tax liable goods are for example routers, laptops, telephones, computers, screens, other electronics and household appliances such as ovens, microwave ovens, refrigerators, freezers, washing machines, dishwashers, dryers and vacuum cleaners. PwC has seen that especially foreign large companies who are present in Sweden through small branches or subsidiaries can have a challenge in understanding how to comply with the tax. Even if the tax amounts are small it is important to comply as non-compliance can lead to tax surcharges and have repercussions for other taxes in Sweden (revocation of payroll tax permits, audits of corporate income taxes and VAT).

Tax liability arises for imported goods

In principle tax liability arises for each tax liable good that is imported or received from another EU country, but the tax can be deferred if the company becomes a so-called approved stockist. If so, the company can declare tax on a monthly basis, rather than for each duty-liable transaction. It is possible to reduce the excise duty payable on goods if they do not contain certain listed groups of flame retardants.

PwC’s tax engines can help

PwC’s tax engines can assist in identifying tax liable goods from the company's data and help prepare and file declarations. This will reduce cost and administrative burden and ensure compliance with the environmental tax. By complying with the chemical tax the company’s overall tax risk is reduced and its ESG-profile increased.Contact us

Marc Gren & Ulf Särkioja

Marc Gren & Ulf Särkioja

Marc Gren and Ulf Särkioja works at PwC:s office in Stockholm. Marc and Ulf are specialists in excise duties.

Marc: 073-860 18 84, marc.gren@pwc.com

Ulf: 072-880 94 19, ulf.sarkioja@pwc.com

Leave a comment

Related articles

Read the article

Proposals for tax measures due to the current energy situation

Due to the changed conditions for the European electricity market, the Swedish Ministry of Finance has sent a memorandum for public ...

Read the article
Read the article

New Swedish rules regarding withholding tax on dividends to foreign investors

On the 7 June the Swedish Ministry of Finance (MoF) issued for consultation, a draft referral to the Council of Legislation (in swedish: ...

Read the article
Read the article

The Swedish Tax Agency is more focused on the attribution of profits to Swedish branches

The most recent court cases from the administrative courts show that the Swedish Tax Authority (STA) has more focus on reviewing foreign ...

Read the article