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How to do your VAT registration

You must normally register for VAT if your last annual reporting period turnover is over EUR 35,000. If you’re new to VAT, this page walks you through the basics of your registration process. Expect the registration to take 1 to 3 weeks.

Consult a tax advisor for more details on criteria and requirements that apply to you.

Read in German

What your registration entails

VAT collected from providing services

The VAT you collect from selling your services (transportation services sold to Riders) is payable to the Tax Authority with your VAT return.

VAT on business expenses

Besides collecting VAT, VAT can also be charged to you by several parties. For example on business expenses such as fuel and car repairs. When you are VAT registered, you may be able to deduct this from your collected VAT.

Criteria and Requirements

You must normally register for VAT if your last annual reporting period turnover is over EUR 35,000.

However, please be aware that for tax purposes you likely need to include the turnover from any other activities you perform outside of the Uber platform too.

In addition, fill in the form for your driver-partner type below.

Relevant documents, available via service.bmf.gv.a

Self-employed individual

  • Forms: Verf24
  • ID Card

Partnership (KG)

  • Forms: Verf16
  • Documents: ID Cards; opening balance sheet; Article of Association

Enterprise (GmBH)

  • Forms: Verf15 and Verf26
  • Documents: ID Card of managing director; excerpt of the corporate register; opening balance sheet; Articles of association

Speaking with a tax professional can be helpful. Here are a few suggestions:

Small Business Registration

If you do not exceed the threshold of EUR 35,000, you should (automatically) apply the VAT exemption under the “Small business regime”.

Small business owners are entrepreneurs who operate their company in Austria and whose annual turnover does not exceed EUR 35,000 (EUR 30,000 until 31 December 2019). In order to calculate the threshold, the VAT must be considered, even if the small business owner does not yet pay any VAT. Thus, the threshold is not exceeded if the annual supplies of transportation services do not exceed EUR 38,500 (EUR 35,000 plus 10% VAT). The small business owner can make use of the small business regime. The threshold may be exceeded by a maximum of 15% once in five years.

Consequences:

  • No Austrian VAT is due on Transportation Services provided by you;
  • No Austrian VAT is due on Partner Availability Services provided by you;
  • You cannot reclaim Austrian VAT incurred on Electronic Services received from Uber;
  • You cannot reclaim Austrian VAT incurred on business related costs.

If you believe that the exemption from VAT brings disadvantages (e.g. due to high input tax during the start-up phase; customers are mainly companies who are entitled to deduct input tax), you can waive it (option declaration) and apply the “General VAT regime”.

Uber Profile - VAT

Be sure to provide us with a valid VAT-number (by adding it to your Tax Profile / Invoice Settings page) and to update your tax profile in the Uber App.

FAQ

  • Your turnover is the sum of the services you sold. On the Uber app this is the sales made to the Riders. However, please be aware that for tax purposes you likely need to include the turnover from any other activities you perform outside of the Uber platform too. The tax Authority website contains some useful information: bmf.gv.at

    We suggest speaking to the tax office and/or your tax accountant to be sure you are calculating your turnover correctly!

  • If a business that is established in Austria has an annual turnover of EUR 35,000 or less and does not have to pay VAT for the calendar year, it does not need to register for a tax number or file a VAT return (“Small business regime”). However, it is still possible to opt for the “General VAT Regime”. The option is valid for at least 5 years.

  • You can opt to register for VAT under the general VAT regime (from U12).

    Consequences:

    • Austrian VAT is due on Transportation Services provided by you;
    • Austrian VAT is due on Partner Availability Services provided by you;
    • You can reclaim the Austrian input VAT on Electronic Services received from Uber;
    • You can reclaim the Austrian input VAT incurred on business related costs.

    Please visit the following website to complete this form

    If you do so, do not forget to update your Uber profile (by unticking the “small business regime” box)

    Please consult your tax advisor for further information.

  • It is never too late. We strongly recommend you to reach out to the Tax Authorities and/or your tax accountant to register and regularize your situation. Based on the business information provided (date of start of your activity and turnover generated since that date) the Tax Authorities will be able to assess the VAT due with respect to past years.

  • In order to be compliant for your VAT-registration, you should:

    • Submit the periodic VAT Return (Form U30 under point 057)
    • Submit the annual VAT return (Form U1 under point 057)

    More information can be found on the tax authority website: bmf.gv.at

  • Typically, these payments are considered as services provided by you to Uber. . Below are some examples of those services:

    • Referrals: Getting someone you know to sign up as a driver as well helps Uber a great deal. Therefore, we sometimes pay you for rendering this referral service to us.
    • Availability services provided by you to Uber: This is a supply of services rendered by you to Uber when you commit to make yourself available to perform Transportation Services via the Uber app for a certain period of time.

    You may also obtain other income from the Rider:

    • Cleaning fee: Charge by you to the Rider for soiling your car.
    • Lost Item fee: Charge for returning an item left in the car back to a rider

    Please speak with the tax office and/or your tax accountant to ensure you apply the right treatment.

  • This can all be done online through the government portal. Once you submit the Verf forms you should be automatically granted access to the online webfiling pages.

    We suggest you contact the tax office and/or your tax accountant to be sure you are compliant!

  • What is it? Your Tax Summary is a document that provides a detailed breakdown of your earnings (gross fares) and potential business expenses. It’s not an official tax document but could help you or your preferred tax professional prepare your tax return.

    Who gets it? If you drive with Uber, you’ll receive a Tax Summary. Every Uber partner gets one.

    Where is it? You can access your Tax Summaries by logging in to partners.uber.com and clicking on Tax Summary.

    When is it available? Your Tax Summary is issued monthly.

    The VAT you have charged appears on the Tax Summary (and on the invoices to your customers), but only if you have updated your Tax Profile / Invoice Settings page with your VAT registration details.

    Here is an explanation of some common terms:

    • Gross Uber Rides Fare: this is the full fare that you have charged and invoiced to riders and includes VAT (if any) that you have charged.
    • VAT on Transportation: this is the portion of the fare that you have charged which is VAT. The fare is inclusive of VAT (at 10% in Germany).
    • Uber Rides Service Fee: this is the fee charged by Uber to you. It is taken from the Gross Uber Rides Fare.

  • Please see the Tax Comments as prepared by KPMG.

Every Partner is unique and so are their specific tax circumstances. As such, the information on this page may not cover your tax needs and it should not be relied upon to replace you seeking independent tax advice. Uber can’t provide you with tax advice for your individual situation, and therefore we strongly recommend speaking with a professional tax advisor to get tailored help and advice for your specific circumstances. The information on this page is for Austrian audiences only.

Last updated: July 2021