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A request for payment can only be made after the purchaser has paid. Your request for payment must be received by the Tax Agency by no later than 31 January the year after that your customer paid for the work. If the 31 January falls on a Saturday or Sunday, the next weekday applies.
If you cannot get a Swedish e-ID, you will have to fill in an electronic form that you sign (using the pointer of your mouse) and then save on your computer. Then you send in the electronic form via a contact form.
If work is paid for in year 1, the request for payment must have been received by no later than 31 January in year 2.
If work is paid for in year 2 instead, the request for payment must have been received by 31 January in year 3.
NB If the 31 January falls a Saturday or Sunday, the next weekday is the last day for requesting payment.
You must specify an account in order to receive payment. All other means of receiving payment have been phased out.
If you have not already specified an account, you must do this so that the Tax Agency is able to pay the amounts. The simplest way of specifying an account is by using the e-service Tax Account (Skattekonto).
In order to use e-services, you must have an e-ID. You can also fill in the form Tax refund to a bank account (SKV 4802) and send it to your bank or Bankgiro. It takes about four weeks before the account is registered with the Tax Agency.
If you are a provider/entrepreneur with a Swedish registered organisation number, the account you specify must be your own and with a Swedish bank. If you are a provider/entrepreneur without a Swedish bank account, you should provide IBAN (bank account number) and BIC/SWIFT (bank code) instead.
If you have a debt to the Tax Agency, your payment for ROT or RUT work can be set off from your debt. This applies both if you have debts in your tax account or if you have reclaims overdue in ROT and RUT cases.
Even if your purchaser pays for the work before it is completed, you cannot request any payment until you have completed the work. You cannot obtain any payments from the Tax Agency for advance payments related to work planned but not yet completed.
If the purchaser pays for work before the end of the year, work must be completed at the latest in January of the following year for the purchaser to have the right to ROT or RUT deductions. You must also request your ROT or RUT payment from the Tax Agency by no later than 31 January of the year after the purchaser has paid.
The following applies if you and the purchaser have agreed on advance payment and payment is at the end of the year:
If you and the purchaser have agreed that payment will be made in advance or part payment, labour costs and the ROT or RUT deduction must be calculated and stipulated on every invoice. As with advance payments, you can only apply for payment from the Tax Agency after the work has been completed. Payment will not be granted if the purchaser has paid the whole part-invoiced labour costs in advance or through instalments (payment on account).
Since every payment has its own value, regardless of whether the payment is made in advance, on account, by instalment or final payment, a tax rebate is not allowed if the customer has paid all of the part-invoiced labour costs in advance or on account. This also applies if a final settlement is made in conjunction with completion of the work and a final invoice is sent.
If you have used a factoring company - i.e. sold your invoices - you can only request payment from the Tax Agency when the purchaser has paid his/her part of the invoice to the factoring company. If your request is checked, the Tax Agency will ask you to verify the customer's payment.
The purchaser cannot obtain ROT or RUT deductions for work you have carried out if any subsidies or other financial support have been given by the government, municipalities or county councils. For example, if the purchaser has received compensation for an assistant, he/she cannot obtain a RUT deduction for a personal assistant. Nor is any person who has purchased municipal or governmental services at subsidised prices or at cost price entitled to a RUT deduction.
If the purchaser has received compensation in the form of parental allowance, care allowance, disability benefit or other financial support, the purchaser can obtain a ROT or RUT deduction as long as the benefits paid are not direct compensation for the work that the ROT or RUT deduction is being requested for. If you, as a provider, have received some form of government support or EU subsidy to run your own business activities, this does not affect the purchaser's right to ROT and RUT deductions.
If the purchaser has received insurance compensation for work, ROT or RUT deductions are not granted for work which the insurance compensation will cover. Nor may the purchaser obtain ROT or RUT deductions for measures on those parts of the work where insurance compensation has been reduced due to age deductions.
If insurance compensation is expressly paid only for materials, ROT or RUT deductions may be allowed for labour costs. The purchaser may also obtain ROT or RUT deductions if supplementary work is carried out in conjunction with damage repairs, i.e. work other than that caused by the damage.
The purchaser's right to ROT or RUT deductions is not affected if you, as a provider, have received any form of government support or EU grant.
For more information and different examples, you can read the following standpoints:
If you and your purchaser agree on using ROT or RUT deductions, the purchaser must pay the amount stated on the invoice after deduction of the tax rebate, including VAT. If the purchaser has paid the whole invoice, the Tax Agency cannot allow any payment to you. However, if you issue an invoice and miss making the deduction on it and the purchaser pays the whole amount, you must immediately correct this by giving a credit invoice and writing a new invoice for the purchaser.
It is important that this is done in direct connection with the original invoice. You, the provider, must also make a refund to the purchaser. In direct connection with the invoice means that crediting of the original invoice must take place within one month of the invoice date. Repayment to the purchaser must also take place at the same time.
In some cases payment takes place long after the invoice date, such as when the purchaser does not make payment within 30 days. In direct connection may then mean crediting within two weeks of the date of payment. If the mistake is noticed later than the above points in time, it cannot be reversed in this way. You, the provider, cannot apply for payment from the Tax Agency until you have made out the credit invoice and made a repayment to the customer.
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