Rot is a tax deduction for many types of renovation and extension work on your home. Normally the tax deduction is 30% of the labour cost on your invoice.

Rut is a tax deduction for household work, such as cleaning, gardening and moving servics. Normally the tax deduction is 50% of the labour cost on your invoice..

You can get deductions for services in an apartment or property within the EU that you own and live in at least part of the time, i.e. it can be you holiday home.

You need to get an invoice for the work and you need to pay electronically, e.g. via bank transfer or other electronic means. 

For full details see www.skatteverket.se

The company has to meet the requirements equal to Swedish VAT approval (F-skatt) in its local country.

It is the company that is responsible for all communication with the Swedish tax authority unless they use Rutomlands to represent them.

The invoice needs to specify labour cost separated from material costs. It should also show which type of work it is and how many hours are invoiced. Services that are eligable for rot and rut should have a separate line from services that are not eligable for the tax deduction.