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What rules apply when billing for ROT or RUT work?

On January 1, 2015, the Swedish parliament decided on new rules for ROT / RUT work. This means that you have to leave more information than before to allow the Swedish Tax Agency to pay off its share.

The new rules apply to buyers who pay for purchase after March 31, 2015.

In addition to the information you provide today, in order to receive payment from the Swedish Tax Agency, you must also provide information about:

– the number of hours you put down on the work
– the type of work performed
– any compensation you charged for materials
– any compensation you charged for other than the actual ROT or RUT work and materials, such as travel expenses.

On January 1, 2016, the Swedish parliament decided on further new rules for ROT / RUT work.

Tax deductions

– The buyer can deduct 30 percent of the total labor cost, up to a maximum of 50,000, regardless of the age of the buyer.
– In order to utilize maximum tax reduction for ROT work, the labor cost must amount to at least SEK 166,667

RUT deduction
– Buyers who have not reached the age of 65 can receive a maximum of SEK 25,000 in RUT deductions.
– Buyers who have reached the age of 65 can receive at most SEK 50,000 in RUT deductions.
– RUT deductions for cleaning are only approved for simple house cleaning work, other cleaning work and cleaning when you move.
– RUT deduction for cooking is not approved anymore.

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