Swedish VAT Chemicals Tax

Swedish VAT Chemicals Tax

  • What is Sweden's "chemical tax"?

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Swedish VAT - remote sales to non-taxable persons in Sweden

 

Foreign enterprises established in the EU that sell goods to Swedes who are not registered for VAT (the buyer is a consumer who is not required to register for VAT) by means of Internet, mail service or similar remote sales shall register for VAT and add Swedish VAT to such sales to Sweden. These rules apply if the total turnover of such personnel exceeds SEK 320,000 per calendar year. Other provisions apply when selling new cars or goods subject to excise duty.

 

The simple meaning is that the sales in B2C mode, the seller in Europe has to register Swedish VAT if the sales volume exceeds 320,000 Swedish kronor, and the sales volume of goods is the total tax included. However, if the products sold are excise duty taxable products, such as tobacco and alcohol, it is required to register for Swedish VAT regardless of whether the sales exceed CHF 320,000.

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Swedish VAT can be registered voluntarily, meaning that even if the seller does not have to register Swedish VAT as a remote seller, you can voluntarily apply for registration and include Swedish VAT for all products sold to Swedish consumers without having to keep track of a threshold. Many choose to register voluntarily and pay VAT on all such sales.

 

So when to register it, Xiaobian here to emphasize that the remote sales rules only apply to goods, not services, and only when a taxable person in one EU country to another EU country to sell (that is, not a taxable enterprise) and delivery of goods, the rules will take effect

 

If the annual value of your remote sales in Sweden is less than SEK 320,000, then your taxable sales will be subject to your home country VAT at the rate applicable in your home country and you will only have to pay tax in your home country (i.e., sell abroad).

When you exceed the distance sales threshold, you will be charged Swedish VAT on VAT taxable sales at the Swedish rate, rather than using your own country's rate, again emphasizing that the Swedish distance threshold is 320 000 SEK.

 

Your registration date is the date since the total turnover of the sale exceeded the threshold, which is also the date you start adding Swedish VAT to your sales.

Xiaobian also wants to inform sellers and customers about the cancellation of the matter

Businesses have registered for Swedish VAT and include Swedish VAT in the selling price of remote sales to Swedish consumers in the calendar year following the first registration. After that year, if sales to Sweden in the second calendar year do not exceed SEK 320,000, then the business has the possibility to deregister and stop the Swedish VAT increase on such sales. To cancel registration, please use Form SKV 4639.

 

# Attention #  

Swedish VAT is different from other European countries, be sure to pay attention to whether your goods need to be registered and declared chemicals tax at the same time.

Goods for which tax must be paid

The goods for which tax on chemicals in certain electronics must be paid are defined by means of the division of the customs tariff into CN codes (Combined Nomenclature). The Combined Nomenclature in force on 1 January 2015 shall be used in assessing whether tax is payable on electronic goods. Please note that it is always the product's CN code that determines whether tax is to be paid for the product, not the product's intended or actual area of use.

Tax is payable on all goods falling within one of the CN codes indicated in points 1-13 of the tables below.

Goods subject to chemical duty

 

Certain electronic goods subject to chemical duty are defined by dividing the duty into CN codes (combinatorial nomenclature). When assessing whether electronic products are taxable, the combined nomenclature effective January 1, 2015 should be used. Note that it is always the CN code of the product that determines whether or not the product will be taxed, not the area where the product is expected or actually used.

 

All goods falling within the CN codes shown in points 1-13 of Table 1 below are taxable.

#Appliances#

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#Other electronics#

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If your product is on the above list, you must register for chemical tax and file monthly returns.

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