New XML 1.1 stages subcontractor reporting for 2027, if adopted

Skatteverket's schema libraries for Rot och rut – företag and Grön teknik – företag now carry a new XML version 1.1 for importing a begäran om utbetalningSkatteverket. The version adds questions on whether subcontractors or staffing companies were engaged in the work performedSkatteverket, and it is built for the proposals in the government bill Effektivare kontrollmöjligheter i systemen för rot, rut, grön teknik och personalliggare (prop. 2025/26:282)Skatteverket. The pages state plainly that version 1.1 can be used from 1 January 2027 only if the proposals are adoptedSkatteverket — so integrators and payroll-system suppliers should prepare, but nothing in the new version applies yetSkatteverket.

The coming duty, as the bill frames it, is narrow. A new point 6 in 9 § of the household-work procedure act requires two separate answers in each payment request: whether subcontractors were engaged, and whether staffing companies wereRiksdagen. A subcontractor counts as engaged when another company has wholly or partly performed the work the request concerns; a staffing company counts as engaged when one or more persons hired in from another company have wholly or partly performed it. Neither the identity of any such company nor the extent of its involvement is reported — only the two yes-or-no facts.

The same provision adds that all information in a begäran om utbetalning is given på heder och samveteRiksdagen. That declaration matters: incorrect statements in the request then fall under the Penal Code's provisions on false or careless declarationRiksdagen (15 kap. 10 § brottsbalken). A wrongly ticked subcontractor box is therefore not a harmless formal slip but a statement with criminal-law exposure.

For day-to-day filing the transition is gradual. Older schema versions still validate, but anyone filing on them will have to complete the new subcontractor and staffing information manually in the e-service insteadSkatteverket. The rot and rut page also notes that XML versions 3 and 4 still function but will be phased out over time, that the same schema developed for grön teknik may be used for rot and rut requests, and that each XML file must carry the company's organisationsnummer so the e-service can verify the uploaded file belongs to the company the user represents. Rot and rut requests still may not be mixed in a single file.

The subcontractor questions are one piece of a wider control package. The bill also proposes third-party disclosure orders in payout checks, control visits for a new purpose, more data in staff ledgers, electronic transfer of ledger data to Skatteverket, reassessment following repayment decisions, and interest rules on repaid amounts — all proposed to enter into force on 1 January 2027Riksdagen, with some ledger duties applying from 1 July 2027Riksdagen.

Legal basis: 9 § lagen (2009:194) om förfarandet vid skattereduktion för hushållsarbete as proposed in prop. 2025/26:282Riksdagen Effektivare kontrollmöjligheter i systemen för rot, rut, grön teknik och personalliggare, with corresponding procedure rules for grön teknik installation.