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.
In the e-service ROT and RUT for companies (Rot och rut - företag), you can request compensation for ROT or RUT work you have carried out. You may need to apply for an agent. For this, you can use the e-service Agents and powers (Ombud och behörigheter).
If you are a provider without Swedish e-ID, you must use an electronic form.
When you have completed the work and the purchaser has paid you the agreed amount for labour costs, you request payment from the Tax Agency to receive the part of labour costs that the purchaser has not paid. If the purchaser has already used up the maximum ROT or RUT deductions during the year, you cannot receive any payment from the Tax Agency.
The purchaser's ROT and/or RUT deductions must not exceed SEK 50,000 per year.
The purchaser must pay the amount stated on the invoice, after deduction of the tax rebate, including VAT. The amount you can receive from the Tax Agency is the difference between the purchaser's actual payment and total labour costs, including VAT. For ROT work, you can deduct a maximum of 30% of the labour costs, and for RUT work you can deduct a maximum of 50% of the labour costs.
For example, if you have invoiced labour costs of more than SEK 50,000 including VAT, you can make a ROT deductions of SEK 15,000 on the invoice. The customer must pay SEK 35,000 and the Tax Agency then pays out 15,000 SEK.
For you to receive payment from the Tax Agency, you must be approved for F-tax (company tax) when you and your customer make an agreement or when the customer pays you. If you are given approval for F-tax after the customer has paid labour costs, you cannot receive payment from the Tax Agency.
In order to obtain payment from the Tax Authority, you must provide information on:
Instead of filling in a manual request for payment for ROT and RUT work, the relevant information can be sent by importing an XML file to the service.
You must provide information on the number of hours worked, regardless of whether the work is carried out at a fixed price or on account. The number of hours worked refers to hours actually worked.
If labour costs in accordance with a fixed price agreement were calculated for ten hours' work but actually took eight hours, you must enter eight hours for the time worked.
If the work is carried out according to a fixed price agreement and you, as provider, engage sub-contractors to perform some of the work, the sub-contractor must provide information to you, as the main contractor, regarding the number of hours actually worked. Information on the number of hours worked that you state in your application to the Tax Agency is confidential for the purchaser.
If you perform ROT or RUT services and you are not registered as resident in Sweden, and can therefore not obtain Swedish e-ID, you must use an electronic form when you apply for payment for ROT or RUT work. This applies regardless of whether you have carried out the work in Sweden or in another EEA country. If you are registered for Swedish F tax, you can apply for an agent, who can then request payment for ROT or RUT services via the e-service.
If you are a legal person, you must register the fact that an official signatory or agent has the right to apply for payment using the e-service. You must also register an agent if you want to let somebody else apply for payment for you. You can easily register an agent using the e-service Agents and powers (in Swedish Ombud och behörigheter). As a sole trader, you can use the same service to appoint an agent.
Målerifirman Måla (house painting firm) has repainted Anna’s second home Snöflingan 1:12. The total cost (including materials and travel) is SEK 28,000 including VAT.
The labour cost amounts to SEK 21,000 including VAT.
Since Anna is entitled to a tax reduction for domestic services, on 6 August she pays half the labour cost as well as the cost for materials i.e. SEK 17,500 (10,500+7,000).
Byggfirman Bygg (building firm) has renewed the roof on the house belonging to Magnus and Kerstin; this has the property unit designation Axet 2:23. The total cost (including materials and travel) amounts to SEK 150,000 including VAT. The labour cost amounts to SEK 120,000 including VAT.
Since Kerstin and Magnus are entitled to a tax reduction for domestic services they pay half the labour cost i.e. SEK 60 000 (SEK 30 000 each) as well as the whole cost for materials and travel amounting to SEK 45,000 each. Payment is made on 6 August.