Applying for payment for ROT & RUT without a Swedish eID

Here is what to do if you do not have a Swedish eID

You do not need to apply for Swedish F-tax approval if you carry out work outside Sweden. Corresponding checks must however be carried out on your business by the tax authority in your country, and you must provide documentation (such as a valid foreign certificate of non-indebtedness) showing that these checks have been conducted.

Making payment requests using e-identification via the EU’s eIDAS framework reduces the risk of error, since a payment request must be complete and correct in order for you to sign it. If you use eIDAS, payments can be made to you more quickly.

To make a payment request using eIDAS, please follow these steps:

1. Register for e-identification that complies with the EU’s eIDAS Regulation. One example of such an e-identification is the National Electronic Identity Document (“Documento Nacional de Identidad electrónico” or “DNIe”) issued in Spain.
2. Log in to our e-service for ROT and RUT by clicking on Rot och rut – företag and then selecting Foregin eID from the list of options. Choose your country by clicking on the relevant national flag. Complete the login process by using your e-identification.
3. Fill in the details required for your payment application in the e-service. Remember to attach a valid foreign certificate of non-indebtedness. This is a document issued by a public authority in Spain, for example, stating that your business does not have any tax and contributions arrears.
4. Check, approve and sign your payment request using your e-identification. The e-service will then provide on-screen confirmation of our receipt of your request.
5. You will also receive a reference number for your request, and the Swedish Tax Agency will process your application directly.

If you do not have eIDAS-compliant e-identification, and have carried out “ROT” and/or “RUT” work outside Sweden, you should make a payment request by following the steps below.

Step 1: Fill in the form

1. Open the form.
2. Fill in your details.
3. Mark the signature box and enter your signature using a mouse, touchpad or other device
4. Click the Save button that you will find at the top of the form.

Step 2: Send the form to the Swedish Tax Agency

1. Click the link “Attach the form here".
2. Write that you are applying for a ROT or RUT payment.
3. Attach the PDF and a valid foreign certificate of non-indebtedness.
4. Fill in your email address.