Sales of services with ROT or RUT deduction (Sweden)

A private person who hires you to do ROT (Repairs, Conversion, Extension) or RUT (Cleaning, Maintenance and Laundry) work may get a tax reduction – a ROT or RUT deduction for the labour cost. In Zervant you can issue an invoice with ROT/ RUT deduction.

1. Go to the tab >Invoices and click on >New invoice

2. Choose a customer or create a new customer to the invoice

3. Enter the following information in the invoice message field:

  • Location (where the work was performed)
  • If you are issuing an invoice with ROT-deduction, you should also specify the property's designation or if it is a condominium, enter the rental and condominium association's registration number on the invoice
  • The customer's social security number

4. Go to >Settings on the right panel of the invoice editor. Select >Invoice type >ROT-avdrag (deduction for household construction services) or >RUT-avdrag (deduction for household services).
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5. Specify the deduction percentage. The standard deduction is 30% of the ROT deduction provided that the customer has not reached the upper limit of 50 000, and 50% for the RUT deduction if the customer has not reached the upper limit of 25 000.

6. Add entries on the invoice row and select the rows select ROT or RUT for the items related to labor costs which entitle to a ROT or RUT deduction (work, on the left to be checked).
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7. When you preview the invoice you will see that the ROT / RUT deduction deducted the amount to be paid by the customer. The preliminary tax reduction is shown below the invoice items. 

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