Taxes in Europe Database v2
Tax on Fertilizers Act (SFS 1984:409).
A natural or legal person who, in the course of his/her business
Ammonia failing within CN code 2814, potassium nitrate and calcium nitrate failing within CN code 2834 and goods falling within CN codes 3102, 3103, and 3105.
-fertilizer used for other purposes than cultivation;
-fertilizer that has been exported;
-fertilizer for which tax liability already has arisen;
-fertilizer returned on annulment of sale.
SEK 1.80 per kilogram of nitrogen if the fertilizer contains at least 2 % nitrogen;
SEK 30 per gram of cadmium in the fertilizer over 5 grams per 1,000 kilograms of phosphorus. (Thus, if the cadmium content is eleven grams per ton of phosphorus, tax should be paid on six grams per ton of phosphorus.)
The tax was abolished the 1st of January 2010.
Super reduced rate
The liability to pay tax arises when
-a fertilizer is delivered to a non‑registered buyer:
-a fertilizer is used for a purpose other than sale;
-the entity liable to pay tax is de‑registered and the liability is not thereby transferred to another entity;
-the taxpayer imports a fertilizer.
Tax is due on the 25th of the month following the month liability arose.