Tools · Example

Example of an invoice with the RUT deduction

A move-out clean invoiced with the RUT deduction, laid out the way Closepact prints an invoice, with every detail explained. The figures come from the same function as the ROT and RUT calculator. The invoice itself is in Swedish, as a Swedish invoice is.

Faktura 1042

[Städfirman AB]

Org.nr [556xxx-xxxx] · Momsreg.nr [SE556xxxxxxx01]

Godkänd för F-skatt¹

[Anna Andersson]

[Storgatan 1, 123 45 Staden]

Fakturadatum: 2026-11-16
Leveransdatum: 2026-11-14
Förfallodatum: 2026-12-16
Betalningsvillkor: 30 dagar

Beskrivning²	Antal³	Belopp exkl. moms
Flyttstädning, 3 rum och kök	12 tim	4 800 kr
Rengöringsmedel och förbrukning	1	160 kr
Framkörning	1	240 kr

Arbetstyp: Städning⁴

Summa exkl. moms	5 200 kr
Moms 25 %	1 300 kr
Summa	6 500 kr
RUT-avdrag 50 %⁵	−3 000 kr
Att betala	3 500 kr

RUT-avdrag — 50 % av arbetskostnaden inklusive moms, 6 000 kr. Avdraget uppgår till 3 000 kr och begärs av oss hos Skatteverket. Ni betalar 3 500 kr. Material och resor ger inte rätt till avdrag.

Arbetskostnad: 4 800 kr exkl. moms
Material: 160 kr exkl. moms
Övrigt (resor, avgifter): 240 kr exkl. moms

Köpare: [Anna Andersson]
Personnummer⁶: [ÅÅÅÅMMDD-XXXX]
Arbetsplats: [Storgatan 1, 123 45 Staden]

Det årliga takbeloppet per person har inte kontrollerats på den här fakturan. Det beror på vad samtliga utförare begärt för er under året. Om Skatteverket avslår hela eller delar av begäran fakturerar vi mellanskillnaden.⁷

Betala till bankgiro [xxx-xxxx] med OCR [nummer]. Betalningen måste ske elektroniskt för att ge rätt till RUT-avdrag.⁸

Detail by detail

1
Approved for F-skatt
Skatteverket counts the F-skatt statement among what a RUT invoice should say, and it is the sentence that tells the buyer not to withhold tax on the labour.
2
Labour, materials and other costs on separate lines
Skatteverket wants labour, materials and other costs kept apart. Only the labour carries the deduction; cleaning products and call-out never do. In Closepact the line type decides that, not a tick box.
3
The hours
The hours actually worked are documented, on a fixed price too, because the request to Skatteverket asks for them.
4
The work type
What kind of service it is — here Städning, cleaning. It is the category the request to Skatteverket is declared under.
5
The deduction and the amount to pay, including VAT
RUT is 50 per cent of the labour cost including VAT. The invoice shows the total, the deduction and what the customer pays; you request the rest from Skatteverket once the customer has paid.
6
The buyer and the personnummer
The deduction is claimed for a person and needs their personnummer. For ROT the home is named too: the fastighetsbeteckning, or the housing association’s organisation number and the apartment number.
7
The cap and the difference
The invoice cannot know how much of the annual cap the buyer has used with other companies. So it says so, and that the customer pays the difference if Skatteverket refuses.
8
Electronic payment
Since 2020 the RUT deduction requires electronic payment. Cash, cheques and gift cards give no deduction.

The same invoice with ROT

The bathroom from our customers page: labour 20 000 kr plus VAT, materials 12 000 kr plus VAT. ROT is 30 per cent of the labour including VAT.

Summa: 40 000 kr
ROT-avdrag 30 %: 7 500 kr
Att betala: 32 500 kr

A ROT invoice also names the home — the fastighetsbeteckning, or the housing association’s organisation number and the apartment number — and ROT may be at most 50 000 kr of the buyer’s 75 000 kr a year.

Once the customer has paid

Request the rest from Skatteverket by 31 January the year after payment. In Closepact the paid invoice becomes a line in the payment request, and the file is imported into Skatteverket’s e-service.

Try Invoicing free for 14 days How Closepact builds the payment request

Checklist for the RUT claim → All tools →