Sweden: Energy tax and changes to sustainability notices

New rules effective 1 July 2021, have implications for energy tax-related reductions

New rules effective 1 July 2021, have implications for energy tax-related reductions

Changes to the rules regarding sustainability notices—revisions that have implications for energy tax-related reductions—are effective 1 July 2021.

The sustainability notification is a certificate required by the Swedish tax agency in order for biofuels to be eligible for a tax reduction. The Swedish energy agency issues sustainability certificates, and to be eligible for a sustainability certificate, the applicant must have a control system in place that shows that the quantities of biofuels and / or biofuels satisfy the sustainability criteria.

The new rules are effective 1 July 2021, and reflect heightened criteria for meeting the sustainability criteria. The new rules do not affect the requirements for construction notices, that were revised in January 2021.

Read a July 2021 report (Swedish) prepared by the KPMG member firm in Sweden

 

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