ROOT/ROOT & green technology 2027 – subcontractor, staffing & personnel list | Word/PDF/Excel

Does your construction, cleaning, or installation company use subcontractors or staffing agencies in projects involving ROT, RUT, or green technology tax deductions? A new reporting requirement in the payment request is proposed for 2027: the contractor must separately state whether subcontractors and staffing agencies have been engaged. In addition, the rules on employee registers will be tightened for businesses already subject to that obligation. This niche document package helps your company collect the right evidence, obtain correct yes/no answers, rectify discrepancies, and document a competent internal attestation.

Legal status as of November 10, 2026: The government's prop. 2025/26:282 is yet another proposal. The Swedish Parliament's consideration of betänkande 2026/27:SkU3 has a decision date of November 11, 2026. If the proposal is adopted, the main start date is January 1, 2027; according to the bill, the new employee register details and electronic export are to begin being applied on July 1, 2027. Check the decision, legal text, and the Swedish Tax Agency's actual e-service before using it in live operations.

The Five Work Templates

1. A01 – Project and Subcontractor Declaration: two independent yes/no answers – have subcontractors been engaged and have staffing agencies been engaged? Mark "unknown" internally until the actual circumstances have been clarified.
2. A02 – Payment Check: verify that the work has been performed, that the customer's payment is electronically traceable, that labor/materials/other costs have not been mixed together, and that the correct authorized person has reviewed the request.
3. A03 – Subcontractor Chain of Evidence: collect internal contract, order, invoice, and time report references. According to the bill, a complete list of each subcontractor's identity is not generally required as a new field in the payment request itself; the list is an internal control aid.
4. A04 – Employee Registers and Hired Personnel: first assess whether an employee register is required at the workplace at all. Then prepare the relevant employer identity for hired personnel and check the electronic export according to the proposed rules applying from July 1, 2027.
5. A05 – Discrepancy, Rectification, and Final Attestation: handle contradictory subcontractor answers, incorrect invoice documentation, unclear employee registers, or already submitted information. Distinguish between planned rectification, actually performed rectification, authority acknowledgment, and authority decision.

Excel with Nine Practical Tabs

Overview, Cases, Subcontractor_Staffing, Payment, Employee Registers, Chain of Evidence, Discrepancies, Decisions, and Sources. The workbook is empty of test cases but contains registration fields, prepared status lists, indicators, and a control overview. Excel displays, among other things, CLARIFY SUBCONTRACTOR/STAFFING when the information is incomplete, WORK / PAYMENT MISSING if key documentation is missing, and EMPLOYER ID MISSING in the employee register preparation flow. A complete internal control is marked INTERNAL DOCUMENTATION COMPLETE – NOT AN AUTHORITY DECISION, never as an approved tax deduction.

The tests cover 15 concrete situations, including two separate subcontractor/staffing notices, negative amounts, missing payments, missing employer IDs, incomplete export tests, missing signatures, and an empty customer version. No real personal identity numbers, customer payments, or fictitious cases are pre-filled.

What Is New in the 2027 Proposal?

Payment Request: according to the proposed amendments to the Tax Procedure Act (2009:194) and the Green Technology Act (2020:1066), it must be stated separately whether subcontractors and staffing agencies have or have not been engaged. The information must be provided on honor. The proposal should not be confused with a finished new form in the Swedish Tax Agency's e-service before the law and service have been updated.

Employee Registers: for businesses subject to the requirement, supplementary information about the employer of hired workers is proposed, as well as the electronic transfer of information from an electronic employee register at the Swedish Tax Agency's request. According to the bill, these proposed provisions will first apply from July 1, 2027; the export obligation does not apply to register details relating to time before that date.

Existing ROT Checks: The Swedish Tax Agency describes, among other things, requirements for work performed, electronic payment, and applying in good time. The contractor should separate labor costs from materials and other costs. This package does not replace the authority's forms or legal advice regarding an individual tax deduction.

Difference from Mallbutikens ROT Invoice Template

ROT Invoice & ROT Deduction helps with customer invoices, labor costs, and deduction registers. The new package picks up at the next risk point: the main contractor must be able to prove whether subcontractors or staffing agencies have been engaged, how this was verified before the application, and whether the employee register routine covers the upcoming additional checks.

Frequently Asked Questions

Have the new 2027 rules already been decided?

No, not as of November 10, 2026. The Swedish Parliament has scheduled a decision for November 11. Check both whether the proposal has been adopted and the final amending legislation before use.

Must the company state each subcontractor's name in the ROT application?

Not as a general new requirement according to the current bill. The proposal concerns two separate pieces of information about whether subcontractors and staffing agencies have been engaged. Company identities are a separate internal chain of evidence in the package and may be requested in other relevant contexts.

Do employee registers apply to every minor ROT or RUT job?

No. First, the actual legal requirements and any exceptions must be assessed for the business and workplace. The mere fact that a customer may receive ROT or RUT does not automatically create an obligation to keep an employee register.

When are the new employee register requirements proposed to begin?

The new information about employers of hired persons and electronic export is proposed to begin being applied on July 1, 2027, even though the other legal changes are proposed to come into force on January 1.

Can Excel apply for ROT or pay out green technology support?

No. Excel documents control cases; no application, receipt, payment, or e-export is performed. Use the Swedish Tax Agency's actual system.

Are all work templates in English?

No. Five work templates, a Swedish guide, and Excel are in Swedish. A separate English user guide is included. DOCX and XLSX are editable, PDF is searchable/printable but not a digitally fillable form.

Version, Legal Sources, and Limitations

Version 1.0, internal AI-assisted legal source check November 10, 2026. Sources: Prop. 2025/26:282, sections 5, 7, and 10; bet. 2026/27:SkU3; Swedish Tax Agency – ROT for Businesses; the Tax Procedure Act (2011:1244), the Tax Deduction Act (2009:194), and the Green Technology Act (2020:1066).

No external independent legal review, auditor's certificate, Swedish Tax Agency decision, authority application, or certified employee register is included. The package is an administrative work basis and does not guarantee a tax deduction, compliance, or payment. The customer ZIP is not linked to the download app until the store owner separately decides to publish it.