{"product_id":"rot-rut-gron-teknik-2027-ue-bemanning-personalliggare","title":"ROOT\/ROOT \u0026 green technology 2027 – subcontractor, staffing \u0026 personnel list | Word\/PDF\/Excel","description":"\u003cp\u003e\u003cstrong\u003eDoes your construction, cleaning, or installation company use subcontractors or staffing agencies in projects involving ROT, RUT, or green technology tax deductions?\u003c\/strong\u003e A new reporting requirement in the payment request is proposed for 2027: the contractor must separately state whether \u003cstrong\u003esubcontractors\u003c\/strong\u003e and \u003cstrong\u003estaffing agencies\u003c\/strong\u003e 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.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eLegal status as of November 10, 2026:\u003c\/strong\u003e The government's \u003ca href=\"https:\/\/www.riksdagen.se\/sv\/dokument-och-lagar\/dokument\/proposition\/effektivare-kontrollmojligheter-i-systemen-for-rot_hd03282\/html\/\"\u003eprop. 2025\/26:282\u003c\/a\u003e is \u003cstrong\u003eyet another proposal\u003c\/strong\u003e. The Swedish Parliament's consideration of \u003ca href=\"https:\/\/www.riksdagen.se\/sv\/dokument-och-lagar\/dokument\/betankande\/effektivare-kontrollmojligheter-i-systemen-for-rot_he01sku3\/\"\u003ebetänkande 2026\/27:SkU3\u003c\/a\u003e has a decision date of \u003cstrong\u003eNovember 11, 2026\u003c\/strong\u003e. If the proposal is adopted, the main start date is \u003cstrong\u003eJanuary 1, 2027\u003c\/strong\u003e; according to the bill, the new employee register details and electronic export are to begin \u003cstrong\u003ebeing applied on July 1, 2027\u003c\/strong\u003e. Check the decision, legal text, and the Swedish Tax Agency's actual e-service before using it in live operations.\u003c\/p\u003e\n\u003csection style=\"border:1px solid #A6C4D9;border-radius:10px;background:#EDF5FB;padding:18px;margin:20px 0\"\u003e\u003ch2\u003ePackage Contents\u003c\/h2\u003e\n\n\u003cp\u003e\u003cstrong\u003eFive Swedish operational work templates\u003c\/strong\u003e, a Swedish user guide, and a separate \u003cstrong\u003eEnglish User Guide\u003c\/strong\u003e. All seven documents are in editable Word (DOCX) and corresponding searchable, printable PDF. In addition, a \u003cstrong\u003eSwedish Excel workbook with nine tabs\u003c\/strong\u003e is included. In total, \u003cstrong\u003e7 DOCX + 7 PDF + 1 XLSX = 15 customer files\u003c\/strong\u003e in a ZIP for digital delivery upon future activation.\u003c\/p\u003e\u003c\/section\u003e\n\u003csection style=\"border:1px solid #A6C4D9;border-radius:10px;background:#FFFFFF;padding:18px;margin:20px 0\"\u003e\u003ch2\u003eWhat the Files Contain\u003c\/h2\u003e\n\n\u003cp\u003eTwo separate checks for subcontractors and staffing agencies; internal project and company evidence; work, invoice, and electronically traceable customer payment; verification of information provided on honor if the bill is adopted; employee registers for workplaces where such registers are actually required; preparation for hired employer identity details and electronic transfer after July 2027; discrepancy, rectification, and manual attestation. Excel provides administrative work support, never the Swedish Tax Agency's decision.\u003c\/p\u003e\u003c\/section\u003e\n\u003ch2\u003eThe Five Work Templates\u003c\/h2\u003e\n\u003col\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003eA01 – Project and Subcontractor Declaration:\u003c\/strong\u003e 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.\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003eA02 – Payment Check:\u003c\/strong\u003e 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.\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003eA03 – Subcontractor Chain of Evidence:\u003c\/strong\u003e collect internal contract, order, invoice, and time report references. According to the bill, a complete list of each subcontractor's identity is \u003cstrong\u003enot\u003c\/strong\u003e generally required as a new field in the payment request itself; the list is an internal control aid.\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003eA04 – Employee Registers and Hired Personnel:\u003c\/strong\u003e 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 \u003cstrong\u003eproposed rules applying from July 1, 2027\u003c\/strong\u003e.\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003eA05 – Discrepancy, Rectification, and Final Attestation:\u003c\/strong\u003e 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.\u003c\/li\u003e\n\n\n\u003c\/ol\u003e\n\u003ch2\u003eExcel with Nine Practical Tabs\u003c\/h2\u003e\n\u003cp\u003e\u003cstrong\u003eOverview, Cases, Subcontractor_Staffing, Payment, Employee Registers, Chain of Evidence, Discrepancies, Decisions, and Sources.\u003c\/strong\u003e The workbook is empty of test cases but contains registration fields, prepared status lists, indicators, and a control overview. Excel displays, among other things, \u003cstrong\u003eCLARIFY SUBCONTRACTOR\/STAFFING\u003c\/strong\u003e when the information is incomplete, \u003cstrong\u003eWORK \/ PAYMENT MISSING\u003c\/strong\u003e if key documentation is missing, and \u003cstrong\u003eEMPLOYER ID MISSING\u003c\/strong\u003e in the employee register preparation flow. A complete internal control is marked \u003cstrong\u003eINTERNAL DOCUMENTATION COMPLETE – NOT AN AUTHORITY DECISION\u003c\/strong\u003e, never as an approved tax deduction.\u003c\/p\u003e\n\u003cp\u003eThe 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.\u003c\/p\u003e\n\u003ch2\u003eWhat Is New in the 2027 Proposal?\u003c\/h2\u003e\n\u003cp\u003e\u003cstrong\u003ePayment Request:\u003c\/strong\u003e according to the proposed amendments to the \u003cstrong\u003eTax Procedure Act (2009:194)\u003c\/strong\u003e and the \u003cstrong\u003eGreen Technology Act (2020:1066)\u003c\/strong\u003e, 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.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eEmployee Registers:\u003c\/strong\u003e for businesses subject to the requirement, supplementary information about the \u003cstrong\u003eemployer of hired workers\u003c\/strong\u003e 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 \u003cstrong\u003eJuly 1, 2027\u003c\/strong\u003e; the export obligation does not apply to register details relating to time before that date.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eExisting ROT Checks:\u003c\/strong\u003e The \u003ca href=\"https:\/\/www.skatteverket.se\/foretag\/skatterochavdrag\/rotochrut\/safungerarrotavdraget\"\u003eSwedish Tax Agency\u003c\/a\u003e 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.\u003c\/p\u003e\n\u003ch2\u003eDifference from Mallbutikens ROT Invoice Template\u003c\/h2\u003e\n\u003cp\u003e\u003ca href=\"\/en\/products\/rotfaktura-rotavdrag-mall-2027\"\u003eROT Invoice \u0026amp; ROT Deduction\u003c\/a\u003e helps with customer invoices, labor costs, and deduction registers. \u003cstrong\u003eThe new package picks up at the next risk point:\u003c\/strong\u003e 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.\u003c\/p\u003e\n\u003ch2\u003eFrequently Asked Questions\u003c\/h2\u003e\n\u003ch3\u003eHave the new 2027 rules already been decided?\u003c\/h3\u003e\u003cp\u003eNo, 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.\u003c\/p\u003e\n\u003ch3\u003eMust the company state each subcontractor's name in the ROT application?\u003c\/h3\u003e\u003cp\u003eNot as a general new requirement according to the current bill. The proposal concerns two separate pieces of information about \u003cem\u003ewhether\u003c\/em\u003e 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.\u003c\/p\u003e\n\u003ch3\u003eDo employee registers apply to every minor ROT or RUT job?\u003c\/h3\u003e\u003cp\u003eNo. 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.\u003c\/p\u003e\n\u003ch3\u003eWhen are the new employee register requirements proposed to begin?\u003c\/h3\u003e\u003cp\u003eThe new information about employers of hired persons and electronic export is proposed to begin being applied on \u003cstrong\u003eJuly 1, 2027\u003c\/strong\u003e, even though the other legal changes are proposed to come into force on January 1.\u003c\/p\u003e\n\u003ch3\u003eCan Excel apply for ROT or pay out green technology support?\u003c\/h3\u003e\u003cp\u003eNo. Excel documents control cases; no application, receipt, payment, or e-export is performed. Use the Swedish Tax Agency's actual system.\u003c\/p\u003e\n\u003ch3\u003eAre all work templates in English?\u003c\/h3\u003e\u003cp\u003eNo. 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.\u003c\/p\u003e\n\u003ch2\u003eVersion, Legal Sources, and Limitations\u003c\/h2\u003e\n\u003cp\u003eVersion 1.0, internal AI-assisted legal source check \u003cstrong\u003eNovember 10, 2026\u003c\/strong\u003e. Sources: \u003ca href=\"https:\/\/www.riksdagen.se\/sv\/dokument-och-lagar\/dokument\/proposition\/effektivare-kontrollmojligheter-i-systemen-for-rot_hd03282\/html\/\"\u003eProp. 2025\/26:282\u003c\/a\u003e, sections 5, 7, and 10; \u003ca href=\"https:\/\/www.riksdagen.se\/sv\/dokument-och-lagar\/dokument\/betankande\/effektivare-kontrollmojligheter-i-systemen-for-rot_he01sku3\/\"\u003ebet. 2026\/27:SkU3\u003c\/a\u003e; \u003ca href=\"https:\/\/www.skatteverket.se\/foretag\/skatterochavdrag\/rotochrut\/safungerarrotavdraget\"\u003eSwedish Tax Agency – ROT for Businesses\u003c\/a\u003e; the Tax Procedure Act (2011:1244), the Tax Deduction Act (2009:194), and the Green Technology Act (2020:1066).\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eNo external independent legal review, auditor's certificate, Swedish Tax Agency decision, authority application, or certified employee register is included.\u003c\/strong\u003e 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.\u003c\/p\u003e","brand":"Svenska Dokumentmallar","offers":[{"title":"Default Title","offer_id":56565138260310,"sku":"ROT-UE-PERSONALLIGGARE-2027-V1","price":79.0,"currency_code":"SEK","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0827\/2373\/3846\/files\/rot-rut-gron-teknik-2027-ue-personalliggare-huvudbild.jpg?v=1794293391","url":"https:\/\/mallbutiken.se\/en\/products\/rot-rut-gron-teknik-2027-ue-bemanning-personalliggare","provider":"Mallbutiken","version":"1.0","type":"link"}