Deduct RUT on quotes and invoices

RUT is the Swedish tax deduction for household work: cleaning, gardening and moving. The client pays half the labour cost, and you claim the other half from Skatteverket.

Rytmia handles the part that has to be right before the invoice exists. It works out the deduction on the order and shows it to the client on the quote. It reports the hours actually worked, and sends the invoice to Fortnox with one claim per person. You then request the payment from Skatteverket in Fortnox, the same way as before.

RUT applies to private clients only. A business client’s order never carries a deduction.

Before you start

Three things have to be in place once.

1. Switch on household work in Fortnox, then tick it in Rytmia

In Fortnox, switch on Inställningar → Fakturering → Husarbete. Without it, Fortnox accepts the invoice but shows it at full price.

Rytmia can’t see that setting. So under Administration → Integrations, tick Household work is switched on in Fortnox on the Fortnox card. Until it is ticked, batches with a RUT deduction are not exported. If you connect Fortnox again, the tick is cleared and you confirm it again.

2. Say which services are household work

Open each service and set Household work to Cleaning, Gardening or Moving. Everything else stays Not household work.

Only labour qualifies. Put materials and call-out fees on services of their own that are not household work, so they are billed in full and never reduce the deduction.

3. Have the personnummer of whoever claims it

Each person who claims a deduction needs a personnummer on their contact. For a private client’s primary contact, that is the client’s own personnummer. For anyone else, open the client’s Contacts tab, choose … on the contact, then Set personnummer. See Contacts and client logins.

On the order

A private client’s order shows RUT deduction: Deducted in its details. Switch it to Not deducted when the client does not want it or cannot use it. Every line then bills at full price.

A line for a household-work service carries a chip such as RUT 50 % · Cleaning, and the totals end with two rows:

Row	What it is
RUT deduction	Half of the labour cost including VAT, rounded down to whole kronor
To pay	What the client pays after the deduction

Under the deduction it says If the client has deduction left this year. Each person can deduct at most 75 000 kr a year, and Rytmia can’t see how much a client has already used elsewhere. If they’ve used it up, Skatteverket refuses the claim and the client owes the difference.

Who claims the deduction

Under Who claims the RUT deduction? the order says who the deduction is filed for. By default the primary contact claims all of it.

Each person’s deduction counts against their own yearly ceiling, so a couple can split it. Choose Edit, add another contact of the same client, and give each person a share. The shares must add up to 100 %. A co-buyer doesn’t need a phone number, but does need a personnummer.

The amounts are split in whole kronor. An odd krona goes to the primary contact, so a 429 kr deduction split 50/50 becomes 215 kr and 214 kr.

You can change the split after the quote has gone out. It decides who claims, not what the client pays. The change applies to billing batches created after it, and existing batches keep the split they were created with.

What the client sees on the quote

The quote in the client portal shows the full price, the RUT deduction and how it is split per person, and To pay after RUT deduction. The client accepts the price after the deduction, so that is the figure to discuss with them.

Hours come from attendance

Skatteverket wants the number of hours worked, not the hours ordered. Rytmia reports what the field team checked in and out for on the visit, rounded to the nearest whole hour.

So review attendance before you bill. If a check-out was forgotten or is wrong, correct it in the shift’s review. A batch line shows No attendance when nobody checked in, and Not reviewed when the hours come from attendance nobody has reviewed.

On the billing batch

Build the batch as usual (see Build a billing batch and export it). For a private client with RUT, it also shows:

• each line’s deduction and the hours it reports
• the total deduction, and RUT claimed for, listing each person and their amount
• To pay

When you confirm, Rytmia checks that the deduction can actually be claimed. If it can’t, the batch stays a draft and lists why:

• a buyer has no personnummer
• two buyers have the same personnummer, meaning one person was entered twice
• the buyers’ amounts don’t add up to the deduction
• a line has no attendance to report hours from
• a kind of household work nets below zero, which makes Fortnox refuse the whole invoice

Fix what is listed, discard the draft and create the batch again, so it picks up the corrected data.

Export to Fortnox

Export to Fortnox first tells you exactly what goes out: one invoice to the client’s customer number for the full amount, with the RUT claims per person. In Fortnox the invoice gets:

• the household-work rows marked with their kind and the hours worked
• one tax reduction per buyer and personnummer, with their amount

Fortnox rounds, and Rytmia shows it

Fortnox rounds the invoice total to whole kronor before it takes off the deduction. Once the invoice exists, the batch shows the rounding and Fortnox’s own To pay. For example:

	Before export	After export
Total	858,75 kr	858,75 kr
Rounding in Fortnox	—	0,25 kr
RUT deduction	−429,00 kr	−429,00 kr
To pay	429,75 kr	430,00 kr

The client is billed what Fortnox says, so that is the figure the batch keeps.

If the claims don’t go through

Sometimes the invoice is created but its claims aren’t. The batch then shows Needs review and says The invoice exists in Fortnox, but its household deduction claims did not go through.

Open the invoice in Fortnox, complete the claims in its Husarbete dialog, then go back to the batch and choose Resolve review → The invoice, complete.

After the client has paid

Rytmia stops at the invoice. When the client has paid, you request the payment from Skatteverket in Fortnox, as with any household-work invoice.