Companies in Sweden that manufacture, receive or import electronic products subject to tax for commercial purposes must pay special taxes on them.
As of October 1, 2020, you must also pay special taxes on goods subject to taxes transported to Sweden from another EU country, even if they have not been acquired for the buyer's commercial purposes.This is known as remote sale and is applied when annual sales of goods subject to taxes during the current or previous calendar year amount to more than 100,000 SEK. The same rules are applied regardless of whether the goods are transported to Sweden by the seller or by another person in the name of the seller.
90% of the electronic products tax may be deducted if the addicts added of bromine, chlorine or phosphorus constitute a proportion of less than 0.1% by weight of the homogeneous material in:
- A circuit plate, with the exception of the components of the plate
- A plastic piece that weighs more than 25 g
The same applies if any bromine compound or chlorine added as a reagent constitutes a proportion of less than 0.1 percent by weight of the homogeneous material in:
- a circuit plate, with the exception of the components of the plate, or
- A plastic piece that weighs more than 25 g
- This means that to claim its right to a reduction of the special tax of 90%, the level of bromine compounds and chlorine, and bromine compounds and chlorine added as reagents, should not exceed the limit established in the printed circuit plates, regardless of its weight, and all plastic pieces that weigh more than 25 g.
The compounds of bromine, chlorine and phosphorus specified in an annex of the legislation on chemical substance taxation in certain electronic products (2016: 1067) are considered added as additives or reagents (as specified in the annex), except proof to the contrary of the taxpayer. or tax authority.
Products under range
Ahmed Sakr
Product Compliance Consultant
Complymarket UG (haftungsbeschraenkt)
