VATLive > Blog > Sweden > Sweden new B2C e-commerce tax Oct 2020

Sweden new B2C goods tax Oct 2020

  • May 8, 2020 | Richard Asquith

Sweden is extending its Chemicals Tax to B2C sales of many goods from 1 October 2020.

The tax is already levied on the import and manufacturing of ‘white’ and electronic goods since July 2017. It will now be extended to sales to consumer of these goods, and may be also be charged on clothing.

The tax is levied at between SEK 8 (€0.75)  and SEK 122 (€11.5) per kilogram of eligible goods. The tax is designed to discourage the consumption of goods with heavy damaging chemical levels. There is the scope for deductions on goods which have reduced levels of chemicals such as chlorine.

Currently, it is mostly levied on refrigerators, dishwashers, vacuum cleaners, microwaves, telephones and mobiles, video game consuls and other electronics.

From 1 October 2020 it will also include B2C sales by foreign sellers to ensure Swedish resident sellers are not unduly penalised. There is a tax registration threshold of SEK 100,000 (€9,430) per annum.

Need help with your Swedish VAT compliance?

Researching Swedish VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade. 

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VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He can be contacted at: He is part of the European leadership team which won International Tax Review's 2020 Tax Technology Firm of the Year. Richard trained as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.
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