The payment request, as a file for Skatteverket

What Closepact does

1. 1

   Work type on the invoice

   A ROT or RUT invoice carries Skatteverket’s work type — Bygg, El, VVS, Städning, Trädgårdsarbete and the others — for the whole invoice and, where it differs, per line. Labour lines are deductible; materials are declared under the work type they were bought for; travel and fees are other costs.

2. 2

   Knows when an invoice can be claimed

   An invoice is ready when the customer has paid their whole share electronically, the buyer’s personnummer is there and the buyer turns 18 by the end of the year they paid, a ROT invoice names the home, every deductible line has a work type and the hours actually worked are known, and the invoice has been neither claimed before nor credited. Whatever is missing is listed per invoice.

3. 3

   Builds the file

   One file per deduction type and payment year, at most 100 buyers a file, in Skatteverket’s format (version 6). The file is checked against Skatteverket’s schema before anything is stored, then kept byte for byte with its SHA-256. Amounts are whole kronor, rounded so Skatteverket’s own checks hold. Every download is logged, because the file holds the buyers’ personnummer.

4. 4

   Records the decision

   Per buyer: approved, partly approved with the amount, or refused with the reason. Type it in, or read the decision file the e-service exports — Closepact shows what it would record first.

5. 5

   Books it

   The decision goes out with the next SIE4 export as a voucher of its own, and a refused amount becomes the customer’s to pay again and shows as outstanding on the invoice.

What you do in Skatteverket’s e-service

A limited company, or anybody filing for someone else, must first be registered as ombud for Rot och rut in the e-service Ombud och behörigheter. The company must be approved for F-skatt and have a payout account registered with Skatteverket.

1. Open ROT/RUT request in Closepact, check the list and press Create ROT file or Create RUT file for the payment year. You can give the request a name of up to 16 characters first; Skatteverket shows it in the decision.
2. Log into the e-service Rot och rut – företag on skatteverket.se with BankID.
3. Register a new request and choose to import a file. Buyers, amounts, hours and homes are filled in from the file. Check the list of buyers.
4. Fill in or confirm the contact details.
5. Sign with BankID and save the receipt. The request only has to be in by 31 January; the decision may come later.
6. When Skatteverket has decided, record the decision in Closepact or read the decision file. The money goes to the tax account.

The deadline: 31 January the year after payment

The day the customer paid decides the year, not the invoice date. An invoice paid on 15 December 2026 must be claimed by 31 January 2027; one paid on 2 January 2027 has until 31 January 2028.

Closepact flags invoices 30 days or less from the deadline at the top of the page, and an invoice whose deadline has passed can no longer go into a file.

How the decision is booked

Skatteverket’s share sits on 1513 as a receivable of its own from the moment the invoice is sent, so the ageing report does not chase the state as though it were a customer. The decision closes it:

What Closepact does not do

• Send the request. Skatteverket has no API for the payment request; a person signs it in the e-service. "Submitted" in Closepact means the file was made, which is why it can be withdrawn until Skatteverket has decided.
• Apply the annual cap per buyer (50 000 kr ROT, 75 000 kr ROT and RUT together). It depends on what every other company has claimed for the same person, which only Skatteverket sees.
• Part payments. An invoice is claimed once, when the customer’s whole share is paid.
• Credited invoices. They are listed but not filed; claim them by hand.
• Check what the system cannot know: F-skatt when the work was agreed, that the work was finished, that the buyer owns and lives in the home, that the buyer is not a relative.
• Reconsiderations, supplements and repayments. Those go straight to Skatteverket.
• Remind the customer automatically about a refused amount. The customer has not been asked yet; ask first, a reminder can be sent by hand afterwards.
• Grönt avdrag. It has a schema of its own and is not supported.