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:

1. 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.
2. 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