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Generic Tax Name Tax on fertilizers
Tax name in the national language Skatt på gödsel
Tax name in English Tax on fertilizers
Member State SE-Sweden
Tax in force since 1995/07/01
If abolished, date on which the tax ceases to apply 2010/01/01
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Tax on Fertilizers Act (SFS 1984:409).

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

 
Taxpayers

A natural or legal person who, in the course of his/her business

-manufactures fertilizers;

-imports fertilizers.

 
Tax object and basis of assessment

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.

 
Deductions, Allowances, Credits, Exemptions

Exemptions:

-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.

 
Rate(s) Structure

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.

 
Tax due date

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.

 
Tax collector

 
Special features

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214lc (d21495)

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 0.00 SEK 0.00
2011 0.00 SEK 0.00
2010 0.00 SEK 0.00
2009 178.00 SEK 0.01
2008 366.00 SEK 0.01
2007 306.00 SEK 0.01
2006 295.00 SEK 0.01
2005 329.00 SEK 0.01
2004 303.00 SEK 0.01
2003 340.00 SEK 0.01
2002 338.00 SEK 0.01
2001 338.00 SEK 0.01
2000 0.00 SEK 0.00

Comments