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The Swedish act on taxation of electronics (2016:1067) entered into force on Apr 1, 2017 and the tax liability has started from Jul 1, 2017. The product scope covers 13 kinds of electronics including home appliances such as fridge-freezers, dishwashers, vacuum cleaners, microwave ovens, etc. It mainly restricts the use of chlorine- bromine- and phosphorous-based flame retardants in electrical and electronic products. The products contain any of these flame retardants need to be taxed to the Swedish official.

On Oct 28, 2019, The Swedish finance ministry launched a public consultation on a proposal to include the foreign e-commerce companies which sell electronic goods online to private individuals in line with the tax liability of manufacturers and importers in Sweden.  According to the proposal, EU companies are obliged to pay tax to the Swedish official once their online sales of electronic goods containing the controlled substances exceed SEK 100,000 (€ 9,300) a year, while non-EU companies have to pay the tax on all their sales.

Currently the proposal has been submitted to the relevant authorities, organizations and other stakeholders. The deadline of the public consultation is Jan 10, 2020 and the new rule is proposed to enter into force on Oct 1, 2020. The Swedish finance ministry estimates it could increase tax revenue by around 40 million SEK (€ 3.7 million) a year.

On Oct 16, 2019, the Swedish chemicals agency (Kemi) has announced the investigations on the conformity of the Swedish act. The investigation focuses on products such as laptops, microwave ovens and coffee makers and aims to find out if enterprises have made an effective reduction of use of compounds contains chlorine, bromine or phosphorus. Besides the Swedish government has increased the tax for different types of products. Recently the Swedish government is paying highly attention to the tax regulation. SGS suggests enterprises that export or sale products online to Sweden to investigate if the goods contain any chlorine, bromine and phosphorus compounds to ensure compliance and respond to the Swedish enforcement.


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To obtain a copy in PDF, please click here.