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The ROT and RUT deductions may also be appropriate for work that is carried out in another EU/EES country provided that the client is resident in Sweden and meets the requirements for the ROT and RUT deduction.
The rules for ROT and RUT deduction are the same as if the work were carried out in Sweden. The work shall be carried out in, or in direct connection with, the home or second home of the person hiring the services.
Just as in the case when the work is carried out in Sweden it is you, as the service provider, who applies for the payout from the Swedish Tax Agency. The precondition of being approved for corporate taxation (F-skatt) in Sweden applies to both Swedish and foreign business operators (tradesmen) when the work is undertaken in Sweden. This applies also if you are a Swedish business operator (tradesman) who undertakes work abroad.
If you are a foreign business operator (tradesman) and have carried out the work on a property which is situated in another EU/EES country than Sweden, you do not need to be approved for corporate taxation (F-skatt). On the other hand, you must enclose a certificate that shows that the company has no tax arrears outstanding in your home country. On the application form, and as the foreign service-provider, you must indicate the IBAN number and BIC/SWIFT code relating to your request for the payout by the Swedish Tax Agency. You then receive the payment in your bank account. Please note that this only relates to foreign service-providers.
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