Tools · Checklist
Checklist: getting a RUT claim approved
What Skatteverket checks in a payment request, set out as a list to go through before you submit. The items are the same checks Closepact runs before an invoice may go into a file.
Before the work
- The company is approved for F-skatt when the work is agreed or when it is paid.
- The buyer turns 18 by the end of the year they pay.
- RUT: the work is done in or close by the buyer’s home. ROT: you know which home it is.
On the invoice
- Labour, materials and other costs are on separate lines. Only the labour carries the deduction.
- The deduction is exactly 30 per cent (ROT) or 50 per cent (RUT) of the eligible labour including VAT.
- Every deductible line has Skatteverket’s work type, for instance Städning or Bygg.
- The hours actually worked are known, on a fixed price too.
- The buyer’s full personnummer is there. If two people share the deduction, both are.
- ROT: the fastighetsbeteckning (at most 40 characters), or the housing association’s organisation number and the apartment number (at most 25 characters).
- The invoice number is at most 20 characters, and the invoice is in kronor.
The payment
- The customer has paid their whole share. A part payment can be claimed pro rata under the rules, but waiting until everything is paid is simplest.
- Everything was paid electronically: bank, card or direct debit. Cash, cheques or gift cards give no deduction.
- You know the payment date. It decides the year and the deadline, not the invoice date.
The request
- The request reaches Skatteverket by 31 January the year after the customer paid.
- ROT and RUT in separate requests, and one request per payment year.
- At most 100 buyers a file.
- The invoice has not been claimed before, and no credit note has been issued on it.
- The labour cost to claim for is at least 2 kr.
- A limited company is registered as ombud for Rot och rut, and the company has a payout account with Skatteverket.
What no file can check
- The annual cap per buyer: 75 000 kr for ROT and RUT together, of which at most 50 000 kr ROT. It depends on what other companies have claimed, which only Skatteverket sees. Ask the customer, or work with what they know in the calculator.
- That the buyer pays enough tax to use the deduction.
- That the work was finished, that the buyer owns and lives in the home, and that the buyer is not a relative or the performer themselves.
If Skatteverket refuses
The refused amount is the customer’s to pay. Say so on every ROT and RUT invoice, and ask the customer before sending a reminder: a reminder charges a fee and interest from a due date that passed before anybody knew.
The items under the invoice, the payment and the request are the checks Closepact runs before an invoice may go into a file for Skatteverket; whatever is missing is listed per invoice in Invoicing from the Väx tier.