Tougher ROT/RUT controls proposed from 1 January 2027

The government has asked the Riksdag to tighten Skatteverket's control of the tax-reduction schemes for household work (rot and rut) and green-technology installations, together with the staff-ledger (personalliggare) rules.Skatteverket The bill, proposition 2025/26:282Skatteverket, was submitted to the Riksdag on 4 June 2026Skatteverket, and the changes are proposed to enter into force on 1 January 2027Skatteverket.

Companies that perform household work or green-technology installations (utförare) claim the subsidy from Skatteverket under the invoice model (fakturamodellen): the company deducts the tax reduction on the customer's invoice and then requests payment of the remainder from Skatteverket. Under the proposal, every such payment request must state whether subcontractors (underentreprenörer) or staffing companies (bemanningsföretag) were engaged for the work or not — two yes-or-no answers covering the whole job, however small the subcontracted partSkatteverket. Details of which companies were engaged are not required.Skatteverket

All information in a payment request must be given på heder och samvete (on honour and conscience)Skatteverket. The requirement underlines that the information must be complete and truthful, and it opens criminal liability for false declarations (osann försäkran) under the Penal CodeSkatteverket as well as corporate fines (företagsbot) against the companySkatteverket.

Skatteverket would gain a power to order third parties (tredjemansföreläggande) to disclose transactions with another party where it matters for checking a payment already made to a performing companySkatteverket. Before any payment has been made, such an order would be allowed only with special reasons, for example suspicion that the invoiced work was never performed or that supporting documents were manipulatedSkatteverket. Orders can be combined with conditional fines (vite), and a fined order applies immediately and can be appealed.

Inspection visits (kontrollbesök) would gain a new purpose: besides checking that the ledger duty is met, Skatteverket could ask questions and review the staff ledger to investigate whether there is a need to check reporting duties on staff, such as employer returns and income returnsSkatteverket. Standalone visits solely for this new purpose would be allowed only on construction sites where the duty to provide equipment for an electronic ledger has not been metSkatteverket.

Staff ledgers would have to identify the real employer of hired-in workersSkatteverket: where a person recorded in the ledger has a different employer than the business keeping the ledger, information identifying that employer must be recordedSkatteverket. An electronic staff ledger must be designed so its data can be transferred electronically to SkatteverketSkatteverket, and the data must be transferred when Skatteverket so requests during an inspection visit or when collecting ledger data to check a reporting dutySkatteverket. These ledger duties would apply from 1 July 2027Skatteverket.

Two recovery rules would close gaps the government calls unacceptable. Skatteverket could reassess a buyer's final tax (efterbeskattning genom följdändring) following a repayment decision against the performing company, even after the normal two-year reassessment deadline and even where the buyer gave no incorrect informationSkatteverket. And late-payment interest (kostnadsränta) on wrongly paid amounts would run from the payout date until the day repayment is actually madeSkatteverket — not, as today, only until Skatteverket's repayment decision — with Kronofogdemyndigheten computing interest after a claim is handed over for enforcementSkatteverket. Both rules would first apply to repayment decisions based on payment requests submitted after 31 December 2026Skatteverket.

Legal basis: proposed amendments to skatteförfarandelagen (2011:1244), lagen (2009:194) om förfarandet vid skattereduktion för hushållsarbete and lagen (2020:1066) om förfarandet vid skattereduktion för installation av grön teknik.