UNIKBOK / Swedish bookkeeping examples / ROT invoicePå svenska
How to book a ROT invoice
You invoice labour of SEK 1,000 including VAT. The ROT deduction (ROT-avdrag) is 30%, i.e. SEK 300, paid by the Swedish Tax Agency (Skatteverket). The customer pays SEK 700.
How to book it
Invoice method – when invoicingInvoice method
| Account | Account name | Debit | Credit |
|---|---|---|---|
| 1510 | Kundfordringar (Accounts receivable) | 700 | |
| 1513 | Kundfordringar – delad faktura (Receivables – split invoice (ROT/RUT)) | 300 | |
| 3001 | Försäljning 25 % moms (Sales, 25% VAT) | 800 | |
| 2611 | Utgående moms 25 % (Output VAT 25%) | 200 | |
| Total | 1,000 | 1,000 |
Invoice method – customer paymentInvoice method
| Account | Account name | Debit | Credit |
|---|---|---|---|
| 1930 | Företagskonto (Business bank account) | 700 | |
| 1510 | Kundfordringar (Accounts receivable) | 700 | |
| Total | 700 | 700 |
Cash method – on customer paymentCash method
| Account | Account name | Debit | Credit |
|---|---|---|---|
| 1930 | Företagskonto (Business bank account) | 700 | |
| 1513 | Kundfordringar – delad faktura (Receivables – split invoice (ROT/RUT)) | 300 | |
| 3001 | Försäljning 25 % moms (Sales, 25% VAT) | 800 | |
| 2611 | Utgående moms 25 % (Output VAT 25%) | 200 | |
| Total | 1,000 | 1,000 |
Both methods – payout from the Swedish Tax AgencyBoth methods
| Account | Account name | Debit | Credit |
|---|---|---|---|
| 1630 | Skattekonto (Tax account) | 300 | |
| 1513 | Kundfordringar – delad faktura (Receivables – split invoice (ROT/RUT)) | 300 | |
| Total | 300 | 300 |
Book against 1930 if the payout goes directly to the bank account.
Common mistakes
- Calculating the ROT deduction on materials or travel costs. The deduction only applies to labour.
The UNIKBOK accounting software has a ready-made template for rOT invoice. Take a photo of the document, and the software suggests the accounts, VAT and journal entry for you.