Swedish Construction and Trades Accounting
Two questions decide most construction bookkeeping: does this invoice carry VAT or not, and when does the work become revenue. Both have industry-specific answers that differ from the general rules.
Account numbers follow BAS 2026, which restructured class 4. Construction material now goes to group 43, and 4010 is handelsvaror.
How to use this skill
| File | When to read |
|---|---|
references/omvand-byggmoms-och-rot.md | Whether to charge VAT on a construction invoice: the two conditions in ML 16 kap 13 §, what counts as a byggtjänst, buyer types, machine hire, mixed invoices, rutor and BAS accounts on both sides. Also ROT: rate, cap, fakturamodellen, konto 1513 and a short payment from Skatteverket |
references/entreprenad-och-projekt.md | When work becomes revenue: contract types, K2 vs K3 for construction, IL 17 kap 23–32 §§ and the 97 %-regel, ÄTA, innehållna medel and garantitid, garantiavsättningar, förskott and a conto, egen regi and uttagsbeskattning, industry costs, ID06 |
The reverse-charge decision
Ask two things, in this order:
- Is the service a byggtjänst? Construction, repair, maintenance, rebuilding or demolition of real property, plus cleaning of the site during the work. The seller's SNI code does not decide it.
- Is the buyer a business that supplies construction services other than occasionally? Including a mellanman who resells the work. If yes, the invoice carries no VAT and the buyer accounts for it.
A private person, a property owner who only buys, or any other business outside construction means the seller charges VAT as normal. Getting this wrong is expensive in both directions: charged VAT that should not have been, or a missing VAT account for the buyer.
Never guess these
| Situation | Why | What to do |
|---|---|---|
| A new customer in construction | The buyer's status decides the VAT treatment, and the seller carries the risk | Ask whether the buyer supplies construction services other than occasionally, and note the answer on the order |
| Machine hire | With an operator it is usually a byggtjänst, without one usually not | Ask whether personnel are included |
| An invoice mixing material and labour | The treatment follows the main supply | Ask what the customer actually ordered |
| ROT on a property | Newly built homes and certain owners do not qualify, and the customer's utrymme may be used up | Ask for the property designation and whether other ROT work was done this year |
| Unapproved ÄTA | It is not revenue until it is agreed | Ask for the written approval before recognising it |
Related skills
| Question | Skill |
|---|---|
| General reverse charge, rutor and VAT rules | swedish-vat |
| Invoice fields, ROT invoicing requirements, Peppol | swedish-invoice-compliance |
| Percentage of completion and WIP in general | swedish-project-accounting |
| Traktamente, milersättning, OB and overtime | swedish-payroll |
| Personalliggare and kontrollavgift | swedish-cash-register |
| Machines, leasing and depreciation | swedish-asset-accounting |
| Year-end provisions and closing | swedish-year-end-closing |
