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The Plastic Carrier Bag Tax Act (2020:32), as it is officially called, entered into force on 1 March this year, along with the provisions concerning warehouse keepers. The other provisions of the act will take effect from 1 May.
On its website, the Swedish Tax Agency has published legal guidance in which the authority describes what the law means, which goods are taxable, how the tax is calculated, and what exemptions exist.
Read more The Swedish Tax Agency's legal guidance
This article is published in co-operation with Results magazine.
