ROT and RUT invoice without your own company – this is how you do it

Craftsmen, cleaners, gardeners, and nannies are often asked: can I get a ROT or RUT deduction for this? The answer is yes, even if you don't have your own company – provided you invoice through someone who has F-tax (F-skatt).

Why F-tax is required

Skatteverket only pays out ROT and RUT compensation to a service provider with F-tax. As a self-employed professional (umbrella employee) with Pay2me, we are the service provider in a formal sense: the invoice is issued in our name, we apply for the compensation, and you receive your salary. Therefore, you don't need to register a company or apply for F-tax yourself.

How it works step by step

1. You agree on the work and price with the customer.
2. You create a ROT or RUT invoice in the service and enter the customer's personal identity number and, for ROT, the property designation or apartment number and the housing cooperative's organisation number.
3. The customer pays their part of the labour cost.
4. We apply for the remaining part from Skatteverket.
5. Your salary is paid in two parts, the first part directly when your customer has paid, the second when Skatteverket pays out the RUT / ROT part.

What is covered by the deduction?

RUT covers household services such as cleaning, window cleaning, moving, gardening, childcare, and simpler IT help at home. ROT covers repair, renovation, and extension in a property that the customer owns. Only the labour cost qualifies for a deduction – materials, travel, machine hire, and waste management do not, so always separate the items on the invoice.

The size of the deduction and the annual cap are determined by the Riksdag (Swedish Parliament) and can change between years. Check current percentages and cap amounts on Skatteverket's pages about ROT and RUT before quoting a price.

Common mistakes that stop payment

The most common issues are incorrect personal identity numbers, a property the customer does not own, missing property designation, or materials being included in the labour cost. If the customer has already used their entire allowance for the year, you'll need to split the work over the turn of the year instead.

Your salary is not affected

Regardless of how the deduction is distributed, the basis for your salary is the entire labour cost excluding VAT. The difference between the customer's payment and Skatteverket's payment is only a question of who pays which part.