Export tax reduction (Sweden)
Prerequisites
It is not possible to combine multiple Reduction types (ROT, RUT, GREEN) on an invoice due to regulations in Sweden.
Reduction amount will only be calculated for rows that have a value in Type of work
When working with Tax reduction in combination with Invoice accounting Chart of accounts needs to be configured so that all accounts starting with 3 (revenues) are marked with Labour and/or Material.
Most of customers in Sweden perform jobs where tax reduction rules applies (ROT, RUT, Green technology). This could be on a daily basis or less frequently and it is therefore important to always consult the customer whether tax reduction should be supported in the integration.
Limitations
Quantity of recorded hours needs to be calculated by the integrator if the customer has not activated Invoice accounting since this value is not stored in Next. Note that calculations should only be made for rows with an account marked as “work” in the Chart of accounts
How it works
Reduction type (ROT, RUT, Green) will be set on customer invoice level and Type of work (construction, electricity, cleaning etc) will be set on invoice row level
For each reduction type and type of work it is possible to register an external code corresponding to the code in the accounting system. The external code can be looked up in the Taxreduction and Taxreductionwork endpoint by using id
GET /type/taxreduction/{taxreduction_id}
GET /type/taxreduction/{taxreduction_id}/worktypes
If invoice accounting is activated and customer invoices including tax reduction is handled customerinvoice/specification can be used as a basis for generating invoice rows in the accounting system with relevant tax reduction information such as Type of work, hours and amount. This is usually needed if the customers want to use built in support for applying for tax reduction to the Swedish tax agency. If invoice accounting is not activated it is the invoice rows that should be used.
GET /customerinvoice/{customerinvoice_id}/specification/
All tax reduction invoices will hold information about one or more property owner(s) and reduction amount for each person (corresponding to the information that can be found in the grid property owner in Next/Invoice/taxreduction). Note that the total amount for the property owners can differ from the total available amount. The information can be found by looking up the invoice id in the endpoint for /customerinvoice/{customerinvoice_id}/property endpoint and is needed when applying to the Swedish tax agency.
GET /customerinvoice/{customerinvoice_id}/propertyowner/
Property name, housing coop and apartment no can be found by looking up the customer id in the customer endpoint.
%-level for the work type can be found by looking up the type/TaxReductionWork/{taxreductionworktype_id}/worktypes endpoint
Updated about 1 year ago