Sök

Have you carried out ROT and RUT work at the end of the year? There are a number of things you should remember in your request for payment.

A person who hires you to do ROT (Repairs, Conversion, Extension) or RUT (Cleaning, Maintenance and Laundry) work may get a tax reduction – a ROT or RUT deduction for the labour cost. Material costs and travel expenses arising in connection with the ...

Registering a business for tax purposes in Sweden differs depending on what kind of business you have and how it is organized. Some foreign companies who are not established in Sweden must also register.

The fundamental condition for the client to be able to utilise the RUT deduction is that the work must have been carried out in the client’s home.

If you carry out ROT and RUT work and are not registered in the population register in Sweden and therefore cannot get a Swedish eID, you can apply here for payment for ROT and RUT work. This is the case irrespective of whether you have carried out t...

You who have carried out the ROT or RUT work must request compensation from the Tax Agency through the e-service ROT & RUT. If you do not have Swedish e-ID you can request payment by using a form that you can sign.

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.

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.

In order for the client to able to use the ROT deduction, he or she must own the property where the work is carried out. Frequently, the ownership is recorded in the register of the Swedish Tax Agency (Skatteverket) or that of the Land Survey of Swed...

A precondition for receiving a payout for ROT and RUT work is that you do not carry out work on behalf of yourself or of someone with whom you have a close (family) relationship.