They do not have to pay tax from 15 August

They do not have to pay tax from 15 August

Every year, the Swedish people pay large amounts in taxes. In 2023, total tax revenues amounted to SEK 2,566 billion.

According to Economic facts it was about 57 percent that constituted various taxes on work such as income tax and employer contributions.

Around 30 percent in 2023 was made up of taxes on consumption and input goods, and the remaining 10 percent was made up of taxes on capital.

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That’s why we pay tax

Thanks to taxes, important social functions such as schools, healthcare, care and road maintenance are financed.

The tax revenue also contributes to the social protection we have in Sweden, for example pension, sickness benefit and parental benefit.

In other words, tax revenue is a vital part for the functioning of society and for us who are part of it.

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They avoid paying tax on goods and services

As of August 15, Sweden’s defense cooperation with the United States has come into force, the so-called DCA agreement.

“The deteriorating security situation in Europe is a consequence of Russia’s full-scale invasion of Ukraine. Therefore, the conditions for Swedish security policy have fundamentally changed. The deteriorating security situation means that Sweden needs to be able to act quickly on complex security developments – individually and together with others. Sweden’s membership in NATO as well as the DCA agreement with the USA must be seen in this context,” writes Government Office about the new defense election.

The agreement between the countries not only means that American military can be seen around the country, it also means that some will be able to make tax-free purchases of both goods and services.

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On August 15, the DCA agreement between Sweden and the USA came into effect. This means that armed US forces and their dependents receive tax breaks in Sweden. Photo: Karl MelanderDCA agreement according to the Swedish Tax Agency: “Tax exemption”

The Swedish Tax Agency writes on its website that armed US forces, personnel and their relatives can now make tax-free purchases of goods and services in Sweden.

This means that they can buy everything from fuel, tobacco and alcohol to nicotine, chemicals and electronics without having to pay excise duty, i.e. the imposed consumption tax that is levied on goods and services.

“The agreement, which comes into effect on August 15 this year, means tax exemption for, among other things, value added tax and all excise taxes such as tax on fuel, alcohol, tobacco, nicotine and chemicals in certain electronics. The conditions for tax exemption can be met through tax-free sales, deductions in the declaration or through an application for reimbursement,” writes Tax Agency.

However, in order for the person who buys a product or service to avoid paying excise duty, a certificate will be required to be presented to the company it is purchased from. There, the conditions for the tax-free purchase must be substantiated.

However, it will be voluntary for the selling party to use the rules for the tax-free sale. In cases where excise duty is imposed, the buyer instead has the option of applying for a refund.

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