ROT and RUT for service pros: invoicing correctly in 2026
Which jobs qualify, how to invoice, what to claim from Skatteverket and the common mistakes that leave you unpaid.
ROT and RUT deductions are the strongest sales tool a Swedish service professional has. They lower the customer's net price immediately and get more jobs approved.
But the deduction is handled by you, not the customer, and invoicing mistakes mean you carry the cost yourself.
What qualifies
The deduction applies to labour only, which is why you must always separate labour and materials on the invoice.
| Deduction | Type of work | Share of labour cost |
|---|---|---|
| ROT | Renovation, conversion and extension of an owned home | 30 percent |
| RUT | Cleaning, gardening, moving, childcare | 50 percent |
| None | Materials, travel, new construction | 0 percent |
How it works in practice
- Check that the customer owns the home and has allowance left.
- Deduct the customer's share directly on the invoice.
- Claim the payment from Skatteverket after the customer has paid.
- Keep documentation with personal number, property designation and work description.
The five most common mistakes
Not checking the customer's remaining allowance. If the annual cap is already used, you will not receive the payout and must invoice the customer afterwards, which usually turns into a dispute.
Mixing labour and materials into one lump sum, claiming too late, missing the property designation and applying the deduction to new construction are the other four.
Use the deduction as a sales argument
Always show three lines in the quote: labour cost, deduction and amount to pay. The customer then sees the real price instead of comparing gross figures across firms.
Remind customers in October and November that unused allowance disappears at year end. It is the easiest seasonal campaign there is.
Frequently asked questions
- How much can a customer deduct per year?
- The allowance is personal and applies per person per year; always check the remaining amount before invoicing.
- Can apartment owners use ROT?
- Yes, for work inside the apartment, but not for areas the housing association is responsible for.
- How fast does Skatteverket pay out?
- Usually within a couple of weeks of a complete application.
- Does HemmaPro handle the deduction for me?
- You invoice and claim as usual. HemmaPro takes no commission and does not interfere with your invoicing.
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