In Sweden, companies that manufacture, receive or import taxable electronic products for commercial purposes must pay excise tax.
From 1 October 2020, you must also pay excise tax on taxable goods transported from another EU country to Sweden - even if the goods were not purchased for the buyer's own commercial purposes. This is called remote sales and applies to the annual sales of taxable goods exceeding SEK 100,000 in the current year or the previous calendar year. The same rules apply whether the goods are shipped to Sweden by the seller or by someone else on behalf of the seller.
Electronic products are deductible for 90% tax if the proportion of bromine, chlorine or phosphorus compounds added to the following products is less than 0.1% of the weight of the homogenized material:
- Circuit board, except for the components of the circuit board
- Plastic parts weighing more than 25 grams
The same applies if any bromine or chlorine compound added as a reactant accounts for less than 0.1% of the following homogeneous materials:
- circuit board, except for components of circuit board, or
- Plastic parts weighing more than 25 grams
- This means that the right to enjoy a 90% GST reduction is to claim that the added bromine and chlorine compounds and the added bromine and chlorine compounds as reactants shall not exceed the limits specified in the circuit board (regardless of their weight) and all plastic parts weighing more than 25 grams.
Bromine, chlorine and phosphorus compounds specified in the Legislative Schedule (2016:1067) regarding the taxation of chemicals in certain electronic products are considered to be added as additives or reactants (as specified in the Schedule), unless otherwise certified by the taxpayer or tax authorities.
Products within range
Ahmed Sakr
Product Compliance Consultant
ComplyMarket UG (haftungsbeschraenkt)
