# ROT/RUT Payment Request to Skatteverket

Country: Sweden
When: Within 12 months of the work being completed or the service being provided. Claims submitted after 12 months are rejected. There is no fixed monthly deadline: claims are processed on a rolling basis.
Tax year: 2025

Contractors and service providers in qualifying ROT (home repairs) and RUT (household services) sectors can claim the 30% labour cost deduction directly from Skatteverket on behalf of their customers. The claim must be submitted within 12 months of the work being completed.

## Who this applies to

- Construction and renovation contractors (ROT)
- Hairdressing and beauty businesses (RUT)
- Cleaning companies (RUT)
- Gardening and property maintenance services (RUT)
- IT household help providers (RUT)

## What to file

ROT/RUT payment request (utbetalningsansökan) submitted via Skatteverket's e-tjänst. Requires the customer's personnummer, description of work, labour cost, and whether materials have been separately invoiced.

## How to file

Via Skatteverket's ROT/RUT e-tjänst portal. The business submits the request; Skatteverket verifies that the customer has sufficient skatteutrymme (tax capacity) to support the deduction, then pays the 30% directly to the business's bank account.

## Payment due

Skatteverket pays the 30% deduction to the contractor typically within 1-10 business days of an approved request.

## What happens if you miss it

Submitting false ROT/RUT claims is a criminal offence. Contractors who claim for work not performed or inflate labour costs face skattbrott (tax fraud) prosecution. The customer's deduction is also reversed.

## Submission checklist

- Verify the customer is a Swedish resident and the property is their own home or holiday property in Sweden
- Confirm annual ROT limit (SEK 50,000) has not been reached for this customer
- Confirm annual RUT limit (SEK 75,000) has not been reached for this customer
- Separate labour costs from materials on the invoice (only labour qualifies)
- Submit the request to Skatteverket with the customer's personnummer
- Invoice the customer for the 70% net amount only

## Documents you need

- Customer's personnummer (personal identity number)
- Detailed description of work performed (ROT: specify property address; RUT: specify type of service)
- Labour cost itemised separately from materials
- Date work was completed

## Common mistakes to avoid

- Failing to separate labour from material costs on the invoice: Skatteverket only pays 30% of labour, not materials
- Submitting a claim more than 12 months after work completion: automatically rejected, the customer loses their deduction
- Claiming for work that does not qualify (e.g. ROT claim for a rental property, or RUT claim for an employer-provided household service)
- Not checking if the customer has already reached their annual limit: Skatteverket will pay a partial amount or reject, leaving the contractor short-paid

Source: https://www.skatteverket.se/foretagochorganisationer/foretagare/rotochrut.html