Forestry machine was not a fixed establishment

In a preliminary ruling from 19 January 2017, dnr 7-17 / I, the Board of Advance Tax Rulings (SRN) found that a forestry machine, which a company based outside the EU had brought to Sweden for woodworking, did not constitute a fixed establishment for VAT purposes. The question has been asked to determine whether the … Read more

Chemical tax on electronics – Sweden’s new excise duty

On 1 April 2017, a new Act regulating tax on chemical substances in certain electronic goods came into force. In terms of liability to pay the tax, however, the Act applies as of 1 July 2017. The chemical tax, which aims at reducing hazardous substances in people’s homes, is payable by all companies that manufacture, … Read more