SE Schweden

Certain electronic items

Act (2016:1067) concerning tax levied on chemicals in certain electronic items


By means of the Act (2016:1067) concerning tax levied on chemicals in certain electronic items, a national excise duty on chemicals in certain electronic items was introduced in Sweden. The Act was reported to the Commission as a technical regulation on 3 November 2016 (Notification No 2016/582/S). The Act came into force on 1 April 2017 and tax began to be levied from 1 July 2017.

When the Act was introduced, sales from foreign sellers directly to Swedish consumers were not covered. This was mainly motivated by the practical difficulties in implementing such taxation. The government has prepared a proposal as to how sales from foreign sellers directly to Swedish consumers can also be taxed and submitted in the Spring Amending Budget for 2020 (Government Bill 2019/20:99).

Content of the regulations

The proposal means that the seller is liable to pay tax for sales to consumers where the goods are transported to Sweden from another EU country by the seller or someone else on behalf of the seller if the seller’s annual sales of taxable goods exceed a threshold of SEK 100,000. In cases where the seller does not become liable for tax themself, but the sales are mediated by another operator, the intermediary becomes liable for tax if the annual value of the intermediaries exceeds the threshold. In some cases, consumers may be required to pay the tax and an additional surcharge if they have provided incorrect information to a seller or intermediary. Distance sellers and intermediaries can register with the Swedish Tax Agency for certain administrative simplifications, such as the possibility to submit declarations electronically on a monthly basis.

In the case of third-country sales, it is proposed that the person liable to pay tax also be liable to pay the chemical tax, provided that the imports are commercial for one of the parties involved.

Finally, it is proposed that, in certain cases, the possibility of a refund of the tax be introduced if tax has been paid in Sweden for a taxable good which is then moved to another EU country or exported to a third country.