Sweden Chemical Tax
Chemical Tax (Kemikalieskatt) is effective in Sweden from 1st of October, 2020. If you are selling Consumer Electronic products, you may be affected by this tax. Please note that this information does not constitute any legal or tax advice and we recommend to contact your legal counsel or tax advisor in case of questions.
What is the Swedish Chemical Tax? What is taxed and how? Who pays for the tax
The Swedish Chemical Tax (“kemikalieskatt”) is an excise tax on products manufactured with chlorine, bromine and phosphorus. The purpose of the tax is to reduce the occurrence, spread of and exposure to dangerous flame-retardants in people’s home environments. The products on which tax on chemicals in certain electronics is payable are defined using the division of the Customs Tariff into CN numbers (Combined Nomenclature). These products are mostly consumer products and appliances; you can find a list of the example products here (in Swedish).
The Chemical Tax is calculated on a net weight product basis that is multiplied by the applicable tax rate. The taxation is based on the net weight of the product rounded down to the nearest whole gram. Currently there are two tax rates – SEK 11/kg for white goods and SEK 163/kg for other electronic products, the tax cannot exceed SEK 448 per taxable item.
The chemical tax is paid by
The Chemical Tax is calculated on a net weight product basis that is multiplied by the applicable tax rate. The taxation is based on the net weight of the product rounded down to the nearest whole gram. Currently there are two tax rates – SEK 11/kg for white goods and SEK 163/kg for other electronic products, the tax cannot exceed SEK 448 per taxable item.
The chemical tax is paid by
- a. an approved stockholder
- b. a registered recipient,
- c. a registered EU-merchant,
- d. someone who professionally manufactures taxable products without being one of the previously mentioned operators (a-c),
- e. someone who makes distance sales of taxable products (exceeding SEK 100,000 per year) without being one of the previously mentioned operators (a-c),
- f. someone who mediates sales made by exempt sellers (mediated sales exceeding SEK 100,000 per year) without being one of the previously mentioned operators (a-c), or
- g. someone who professionally imports or receives taxable products from another EU-country or a third country without being one of the previously mentioned operators (a-c).
Approved or registered operators (a-c) shall report and pay the chemical tax on a monthly basis. Someone who is not an approved or registered operator shall report and pay the chemical tax within five days of each event which triggers tax liability (e.g. manufacture, import, distance sale, etc.). Please refer to the last question on help page on how to pay the chemical tax on a monthly basis as an approved or registered operator (a-c).
Who is impacted?
The Swedish Chemical Tax will affect sellers who sell electronic products to Swedish customers. The chemical tax will also affect anyone who professionally manufactures taxable products in Sweden, anyone who mediates sales to Swedish customers made by exempt sellers and anyone who professionally imports or receives taxable products in Sweden from another EU-country or a third country.
If your business is not registered in Sweden, you will be unable to sell electronic products on amazon.se until you provide proof that you registered with the Swedish Tax Authority for chemical tax compliance. Refer to question 4 on this page on how to register with the Swedish Tax Authority, you can then submit the Swedish Tax Authority compliant document with the steps listed in question 9 of this page.
If your business is not registered in Sweden, you will be unable to sell electronic products on amazon.se until you provide proof that you registered with the Swedish Tax Authority for chemical tax compliance. Refer to question 4 on this page on how to register with the Swedish Tax Authority, you can then submit the Swedish Tax Authority compliant document with the steps listed in question 9 of this page.
What are the consequences if I do not register with the Swedish Tax Authority?
You will be unable to sell consumer electronics and other products that are subjected to the chemical tax on amazon.se.
How do I register with the Swedish Tax Authority?
You can register with the Swedish Tax Authority as a registered EU-merchant, approved stockholder or registered recipient. Please refer to the following tables for the statuses you can register for based on where your inventory is located and whether you are a FBA seller.
If you are a seller who fulfills orders from your own warehouse to Swedish customers, you can register as a:
If your inventory is located
Sweden
Another EU country
Outside of an EU country
If you are a
Swedish seller
Approved stockholder
Approved stockholder
Approved stockholder
EU seller (not Swedish)
Approved stockholder/ Registered recipient
Approved stockholder/ Registered EU-merchant
Approved stockholder
Non EU Seller
Approved stockholder/ Registered recipient
Approved stockholder/ Registered EU-merchant
Approved stockholder
If you are a seller who uses FBA to sell to Swedish customers, you can register as a:
FBA services in Sweden only
Pan EU FBA
If you are a
Swedish seller
Approved stockholder
Approved stockholder
EU seller (not Swedish)
Approved stockholder/ Registered recipient
Approved stockholder/ Registered EU-merchant
Non EU Seller
Approved stockholder/ Registered recipient
Approved stockholder/ Registered EU-merchant
To register as a:
Approved stockholder
- You will need fill in the Approved Stockholder form available on the Swedish Tax Agency's website. Please note the forms are only available in Swedish from the Swedish Tax Agency, you may follow this guide to assist with your registration.
Registered recipient
- You will need fill in the Registered recipient form available on the Swedish Tax Agency's website. Please note the forms are only available in Swedish from the Swedish Tax Agency, you may follow this guide to assist with your registration.
Registered EU-merchant
- You will need fill in the Registered EU-merchant form available on the Swedish Tax Agency's website. Please note the forms are only available in Swedish from the Swedish Tax Agency, you may follow this guide to assist with your registration.
Once you have the required form and documentations prepared, you can submit it to the Swedish Tax Authority:
- 1. Via electronic filling, available to Swedish residents only and will require a Swedish e-identification
- 2. By post to the address on the forms
How long does it take to receive a registration confirmation from the Swedish Tax Authority? What documentation should I expect to receive from the Swedish Tax Authority as my registration confirmation?
The registration processing time can vary with the Swedish Tax Authority and would be longer if additional documentations are requested. The Swedish Tax Authority will provide a confirmation letter to confirm your registration status.
What documents are required to register with the Swedish Tax Authority?
- Annual report or annual accounts for the previous financial year
- Current income statement and balance sheet report for the current financial year
- Liquidity budget
- If your company is newly started, you must prepare a liquidity budget for the entire business and send it as an appendix to the application, and state any creditors / financiers of the business.
- Debt relief certificate / No tax-debt certificate / Certificate of good standing
- A foreign applicant must enclose a debt exemption certificate, i.e. a certificate from a foreign authority corresponding to the Swedish Enforcement Agency. The certificate shows that the person has no tax or fee debts in his home country. You must enclose a certificate of debt relief for any foreign persons that you have written in the field Natural and legal persons with a controlling influence.
- Other appendices
How long is my registration with the Swedish Tax Authority valid for?
As long as the registration requirements are fulfilled or until further notice.
I am registered with the Swedish Tax Authority as an approved stockholder/ registered recipient/ registered EU-merchant, how and when do I remit the Swedish Chemical Tax to the Swedish Tax Authority?
The chemical tax is reported electronically or on a paper form and payment is made to the tax authority’s tax account. In order to report the chemical tax electronically a Swedish e-ID (e-legitimation) is needed.
The payment of the chemical tax is made to the tax authority’s tax account (Bankgiro account number 5050-1055) using a reference number (OCR number) which can be generated here.
Information (in English) regarding payments from foreign bank accounts can be found here.
The payment of the chemical tax is made to the tax authority’s tax account (Bankgiro account number 5050-1055) using a reference number (OCR number) which can be generated here.
Information (in English) regarding payments from foreign bank accounts can be found here.
What do I need to provide to Amazon in order to sell the blocked ASINs?
- If you registered with the Swedish Tax Authority as an approved stockholder, you will receive a physical copy of the approved stockholder certificate by mail.
- If you registered with the Swedish Tax Authority as a registered recipient, you will receive a physical copy of the registered recipient certificate by mail.
- If you registered with the Swedish Tax Authority as a registered EU-merchant, you will receive a physical copy of the registered EU-merchant certificate by mail.
Once you have receive your approved status from the Swedish Tax Authority, please follow the following steps to provide the verification for us to enable your listings to sell on amazon.se.
a. In Seller Central > Inventory > Add a Product
b. Enter the product name/ ASIN/ UPC of an item subjected to chemical tax you would like to list
c. Click on Apply to Sell
d. Complete the form and upload the certificate provided by the Swedish Tax Authority
e. Once our Seller Support team approves the selling application, you will be able to list products subjected to the Swedish Chemical Tax.
a. In Seller Central > Inventory > Add a Product
b. Enter the product name/ ASIN/ UPC of an item subjected to chemical tax you would like to list
c. Click on Apply to Sell
d. Complete the form and upload the certificate provided by the Swedish Tax Authority
e. Once our Seller Support team approves the selling application, you will be able to list products subjected to the Swedish Chemical Tax.
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