ROT and RUT are the Swedish tax deductions for building work and household services, paid by Skatteverket and claimed by the company on the customer's behalf. ROT is 30 per cent and RUT 50 per cent of the labour cost including VAT, never of materials or travel, and the customer pays only what is left. For a builder, an installer or a cleaning firm, every deductible invoice is a document with two payers.
The posts below work through the arithmetic. One takes a bathroom renovation line by line and prices the three usual mistakes: computing on the net, letting the deduction reach materials, and counting travel as labour. Another does the same for a monthly cleaning invoice under RUT. The third shows where the deduction lands in the books — on account 1513, a separate receivable, so the ageing report does not chase Skatteverket as if it were a late customer.
Closepact's invoicing module calculates ROT and RUT on the invoice and excludes materials by line type rather than by a tick box. From paid invoices it builds Skatteverket's import file for the claim, which you import in the e-service and sign with BankID, since Skatteverket has no API for it. The annual ceiling per person is not applied, because it depends on what other companies have claimed for the same buyer. The guide to ROT and RUT has worked examples.
- ROT and RUT
How ROT is actually calculated, line by line
Thirty per cent of the labour cost including VAT — not of the net, not of the invoice, and never of the materials. A full bathroom job worked through to the öre, with the three usual mistakes priced.
Jul 9, 2026 · 10 min
- ROT and RUT
RUT for cleaning firms: 50 per cent, and the lines it never touches
A recurring cleaning invoice worked to the öre, including the 340 kronor of cleaning products that carry no deduction and the rounding that happens once per line.
Jun 25, 2026 · 9 min
- Bookkeeping
A BAS chart of accounts for a service company, and the nine accounts invoicing touches
Nine accounts carry every customer invoice a Swedish service company sends. Here is what each one is for, the ratio check the pairing makes possible, and why ROT gets its own receivable.
May 28, 2026 · 9 min