Sweden to extend 'chemical tax' to B2C goods sold by non-resident businesses

29 May 2020

From 1 October 2020, the Swedish government has confirmed the extension of its 'chemical tax' to cover goods sold directly to consumers by non-resident businesses in the country. 

Currently, foreign businesses providing ‘white’ and electronic goods such as refrigerators, dishwashers and vacuum cleaners directly to consumers in Sweden do not have to charge this tax on their sales. However, to remove the unfair advantage that this gives to non-resident companies over resident providers, the Swedish government propose that the tax will be applied to these types of transactions subject to an annual registration threshold of €100,000.  

The 'chemicals tax' has been in operation in Sweden since 1 July 2017 and is charged at between SEK 8 (approx. £0.69) and SEK 122 (approx. £10.50) per kilogram of eligible goods. It is designed to discourage the consumption of goods containing large amounts of dangerous chemicals. 

LATEST NEWS

North Macedonia applies VAT on e-services provided by...

From 1 January 2024, the North Macedonian Ministry of Finance imposed VAT on digital and telecommunications services provided by non-resident providers in the...

SEE MORE
VAT news
LATEST NEWS

Sri Lanka proposing to apply VAT on e-services for...

The Inland Revenue Department in Sri Lanka is proposing to introduce VAT on the supplies of electronic services by non-resident companies. Currently, foreign...

SEE MORE
VAT news
LATEST NEWS

Finland reproposes revision of reduced VAT rates

The Finnish government has reproposed classifications of its reduced VAT-rated supplies in its 2024 budget proposals. It has proposed:  A VAT rate rise from...

SEE MORE
VAT news

Gated Content

The following email providers are not accepted: gmail, hotmail, yahoo. Please use proper company email.