Plastic Tax: Sweden

published on 14 October 2022

1. Implementation of plastic/environmental tax

Local status of the implementation of plastic/environmental tax

The tax on plastic bags came into effect on May 1, 2020.

Legal base

A new law was introduced in 2020. Lag (2020:32) om skatt på plastbärkassar.

Form of Taxation

Excise duty is levied on plastic bags used to pack goods (in stores only).

Impact of the Tax

A recent study by the Swedish Environmental Protection Agency shows that the tax has had a clear effect in reduced sales of plastic bags and a sharp increase in sales of paper bags. The strength of the effect can be expressed as 83 percent fewer plastic bags sold as a result of the tax.

2. Plastic/Environmental Tax scope and rates

Person liable to pay the tax

In principle the importer, receiver or manufacturer is liable. This is, unless the suspension system as authorized warehouse keeper is used, which in may postpone the tax until sale toward end consumer. As frequently used, normally the stores are liable to pay the tax.

Tax base

SEK 0,3 per bag for small thin carrier bags (the wall thickness of the plastic carrier bag is less than 15 micrometers and the volume is a maximum of 7 liters, for example fruit and vegetable bags in the grocery store)
SEK 3 per bag, for other plastic carrier bags

Product scope

Plastic carrier bags, with or without handles, which to a more than negligible extent consists of plastic and which is intended for consumers to pack or carry goods in from a point of sale.

Exemption/exclusion from taxation

Sales toward another warehouse keepers are excluded (tax postponed). Plastic bags for long-term use are also not covered by the tax.

Time of taxation

Monthly, in the month when taxable transactions occur.

Sanctions for violations

The late filing fee is SEK 625 per late filing. 20 percent tax surcharge on incorrect filing amount. If a return is not submitted, an arbitrary tax decision will be issued with 20 percent tax surcharge on the estimated taxable amount.

Deadlines

Registered large companies (over SEK 40 Million annual turnover) need to file their return on the 26th of the month following the taxable transaction(s)
Registered small companies (less than SEK 40 Million annual turnover) need to file their return on the 12th of the second following month
Unregistered companies need to file their return on the 12th in the following month

EU Plastic Tax

Accordingly there is neither an implementation of a plastic/environmental tax planned nor in discussion. No initial information have been given yet.

Insights

EU Green Deal and Plastic Tax – an overview

Contact

Christian Björhult

+46 8 5793 - 0906

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