ROT invoice & ROT deduction 2026/2027 – Invoice template, Labor cost & Application register | Word/PDF/Excel

ROT invoice template 2026/2027 – invoice ROT work with Word, PDF, and Excel

For construction companies, tradespeople, installers, and other ROT service providers who need to separate labor costs from material and other expenses and document both the invoice and subsequent authority decisions. Here, you get an editable ROT invoice template, five independent Swedish working documents, two user guides, and an Excel tool that supports invoicing, proof of payment, application follow-up, and reconciliation.

15 files in a ZIP: 7 Word (DOCX), 7 corresponding searchable PDF (A4) files, and one Excel workbook with nine tabs. The package handles ROT according to Swedish law and 2026 verified guidance. The version designation 2027 is not a claim regarding established future ROT levels.

ROT invoice 2026 – what must be included?

A ROT invoice should, among other things, clarify the company and its F-tax status, the buyer, the type of work, time and place, the property's designation or housing cooperative details, labor cost, material cost, other costs, VAT, tax reduction, and the customer's payment amount. According to the Swedish Tax Agency, the deduction must be made from the labor cost including VAT, not from materials and travel. See the authority's invoice checklist.

The Excel tool – nine functional tabs

Overview · Invoices · Invoice lines · Customers · Properties · Payments · ROT applications · Documentation · Read me. The invoice lines calculate net and VAT, including VAT and an indicative maximum ROT amount based on the actual labor cost entered. The invoices summarize labor/material lines, registered payments, and ROT applications via invoice ID. The overview shows totals and the number of registrations.

Important: calculated deduction space is not an entitlement to ROT; a preliminary invoice deduction is entered manually after checking, and applied for, granted, and actually paid ROT are in separate fields. The workbook does not send any application to the Swedish Tax Agency and does not replace accounting systems or eligibility assessments. Check VAT, any partial payments, and the customer's annual cap and tax capacity.

How to use the invoice templates

1. Verify that the work is eligible for ROT and that the company's F-tax status and the buyer's property details are correct.
2. Document the work performed, location, working hours, and the date of the assignment.
3. Split labor cost, material, travel, and other costs on the invoice and in Excel.
4. Calculate the relevant VAT and perform an individual assessment of the preliminary ROT deduction. For 2026, the level is a maximum of 30% of eligible labor costs including VAT.
5. Issue the invoice with correct invoice details, payment terms, and the stated deduction.
6. Document the customer's actual electronic payment and save the bank reference.
7. After work is completed and paid: submit the ROT application via the Swedish Tax Agency's e-service according to current time rules.
8. Register the applied for, granted, and actually paid amounts separately; follow up on rejections, variances, and any corrections.

Legal and technical limitations

For 2026, the ROT deduction can amount to a maximum of SEK 50,000 per person per year, within the joint ROT/RUT cap of SEK 75,000. It is not always possible to use the full amount; the customer's personal circumstances and tax status affect this. Electronically traceable payment is required. A ROT request assumes work actually performed and paid for. A denied application does not automatically make the customer liable for payment – check agreements and consumer law prerequisites.

Supplementary templates and guides

• General invoice template for companies – when ROT distribution and authority follow-up are not needed.
• Quote template and quote calculation – for calculations and price agreements before work starts.
• Work order and service protocol – for time, material, and performance checks.
• Renovation budget and ROT cost control – customer planning and budgeting.
• Guide: mandatory information in a business invoice.
• More templates for finance and accounting.

Frequently asked questions

Can I use Excel to send applications to the Swedish Tax Agency?

No. The register is only for your own documentation and reconciliation. Apply via the authority's e-service.

What is the 2026 ROT deduction?

A maximum of 30 percent of eligible labor costs, including VAT, provided that other requirements and individual limitations are met. Check the rules separately for 2027.

Are materials, travel time, or machine costs included?

No. Materials and other costs, such as travel or machinery, may not be included in ROT-eligible labor costs.

Is the calculated ROT in Excel an approval?

No. The calculation only shows a possible maximum percentage on entered labor costs. Actual granting is determined by the Swedish Tax Agency.

How are rejections handled?

Reason for rejection, amount applied for, the authority's decision, and actual payment received are documented. Any further customer claims require an assessment of the terms.

Are all documents in Swedish and English?

The five main documents are in Swedish. A Swedish user guide and a separate English User Guide explain how they are used.

Sources and version information

• Swedish Tax Agency: How the ROT deduction works for companies.
• Swedish Tax Agency: Invoice for ROT and RUT work.
• Swedish Tax Agency: Legal guidance.

Edition 1.0 – 2026/2027, source review October 18, 2026. The material is an editable invoicing and documentation support tool, not authority-approved, lawyer-certified, or a guarantee of tax reduction. Check future rules and current law with every use.