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Chemical Tax in Sweden - KPMG's information portal

Chemical Tax in Sweden - KPMG's information portal

The Swedish Chemical Tax is effective from 1 July 2017. This page offers news and detailed information concerning the Swedish Chemical Tax.

Chemical Tax is effective in Sweden from 1 July 2017. Find news and information here.

Does your business buy or sell electronic products in Sweden?

Chemical Tax will capture two categories of product, white goods and other electrical goods (such as computers, tablets, televisions, phones, games consoles and routers).

What is taxed and how?

The six digit customs code determines if a product is in-scope. The tax is calculated based on the net weight of the product. The net weight is the weight of the product without packaging. From the beginning of 2019 that weight is then multiplied by 8 SEK/kg for white goods, and 122 SEK/kg for other electronics. The maximum tax per product is limited to 327 SEK. The tax is proposed to be raised from the 1st of August 2019. 
 

Who has to pay Chemical Tax?

Chemical Tax is due from any business that manufactures in-scope goods in Sweden, or brings in-scope goods into Sweden from elsewhere in the EU, or from outside the EU via import. There is an option to register as a warehouser (Sw. Lagerhållare), which may shift the responsibility for Chemical Tax accounting to a party further down the supply chain.

Normally, when a non-warehouser brings in-scope goods into Sweden from another EU-country, the tax is due 5 days after the goods has been received. However, as from 1st of January 2019 there is an option to register as registered recipient (“registrerad mottagare”). A registered recipient that brings in-scope goods to Sweden from another EU-country may report Chemical Tax on a monthly basis. 


How can you get a deduction from the Swedish Chemical Tax?

There is a possibility to obtain a reduction in the amount of Chemical Tax due where in-scope product contain low levels of the potentially dangerous chemicals. Two deductions are available, either 50% or 90%. These depend on the proportion of certain bromine, chlorine, and phosphorous compounds that are included within any circuit boards or plastic parts that are a part of an in-scope product.


Make sure that you have supporting information proving your right to the reduction, for example:
 

  • Declarations of contents or other documentation for the products showing what substances they contain. 
  • Certificates from the manufacturer of the products stating that they do not contain the substances concerned. 
  • Laboratory certificates showing what substances they contain.


What does the warehouser system involve?

A warehouser registration changes the Chemical Tax accounting point to the time of sale of in-scope goods to a non-warehouser, and allows for reporting on a monthly basis. Because warehousing can impact who bears the responsibility reporting and paying Chemical Tax, it can lead to significant complications in relation to supply chains of goods.

Joachim Broberg
+46 8 723 97 82
joachim.broberg@kpmg.se

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