ROT and RUT Invoicing: The Admin Steps
By CodexierPublished 5 min read
ROT and RUT deductions make renovation, repair, cleaning and household services cheaper for customers, but the paperwork lands on the company. Under the invoice model you charge the customer only their share of the labour cost and then claim the deduction from Skatteverket. If anything is wrong, the claim is rejected or reduced, and the company has to collect the difference from the customer afterwards. This guide walks through the admin steps in order and the mistakes that most often cause rejections.
Which work qualifies
ROT covers repair, conversion and extension of a home the customer owns and lives in or uses as a holiday home, but not new construction. RUT covers household services such as cleaning, laundry, gardening, moving, IT support in the home and some care services. The work must be done in or near the home, and the company must hold F-tax approval. Skatteverket lists which tasks qualify in detail, and the lists have exceptions that trip up many firms, so check the specific task when in doubt.
Customer details you need
| Detail | ROT | RUT |
|---|---|---|
| Name and personal identity number of each buyer | Required | Required |
| Property designation for a house | Required | Not required |
| Housing association's organisation number and apartment number | Required for tenant-owned apartments | Not required |
| How the deduction is split between buyers | If several share it | If several share it |
| Confirmation the customer has deduction space left | Ask the customer to check | Ask the customer to check |
Collect the details in the quote or order confirmation, before work starts, not when invoicing.
The customer can see how much of their yearly deduction they have left on Skatteverket's website. Ask them to check before you invoice, especially for larger jobs late in the year. If they have used their space elsewhere, the claim is reduced and you must collect the rest.
Labour vs materials on the invoice
- Show labour cost including VAT on its own line or lines.
- Show materials, travel costs and machine rental separately; they do not qualify.
- Show the deduction amount clearly and the amount the customer must pay.
- Include the normal invoice requirements: invoice number, date, your organisation and VAT numbers, F-tax status and the customer's details.
- If you charge a fixed price, split it into labour and other costs in a reasonable way you can justify.
Most accounting systems, such as Fortnox and Visma, have ROT and RUT support on the invoice that calculates the split and can prepare the claim file. Using it reduces typing errors, but the underlying details still have to be right.
Claiming from Skatteverket
- Wait until the customer has paid their share in full. You can only claim for paid invoices.
- Check that payment was made in a traceable way, such as bank transfer, card or Swish, per Skatteverket's rules.
- Submit the claim in Skatteverket's e-service for ROT and RUT, either manually or by uploading a file from your accounting system.
- Record the claim as a receivable in the books, and book the payment when Skatteverket pays out to your tax account.
- Follow up decisions. If the claim is reduced, contact the customer promptly about the difference.
Make ROT and RUT claims part of your month-end checklist, so paid invoices are claimed every month rather than in a stressed batch in January.
Common reasons for rejection
| Reason | How to prevent it |
|---|---|
| Customer has used up their deduction space | Ask the customer to check before invoicing |
| Wrong personal identity number or property details | Collect details in writing at order |
| Work does not qualify, such as new construction | Check the task against Skatteverket's lists |
| Materials or travel included in labour | Separate lines on the invoice |
| Customer has not paid in full | Claim only after full payment |
| Claim submitted too late | Monthly claim routine |
Our bookkeeping and finance admin support can run the whole routine, from checking details to monthly claims and follow-up, billed per hour from 500 kr; see the pricing page. When not to buy from us: if you only do a few ROT or RUT jobs a year and your accounting system handles the file, doing it yourself with this checklist is fine. For more on the choice, read do bookkeeping yourself or get help, or book a free call.
Frequently asked questions
What happens if Skatteverket rejects part of the claim?
The company receives less than expected and has to invoice the customer for the difference. That is why a clause about this in your terms and quote is important, so the customer is not surprised.
Can several people share the deduction for one job?
Yes, if they have all paid for the work and qualify, for example spouses who both own the house. State how the deduction is split between them in the claim.
Do we need to report anything if we use subcontractors?
The company that invoices the customer claims the deduction for the whole job. Subcontractors invoice you as normal and do not claim ROT or RUT themselves for the same work.
Are the percentages and ceilings the same every year?
No. They are set by law and have been changed several times, including temporary increases. Always check the current rules on Skatteverket's website before quoting.
Want your ROT and RUT claims handled every month?
Tell us how many jobs you invoice a month and which accounting system you use. In fifteen minutes we can outline a routine and how many hours it would take.
Book a free 15-minute call