How to do your VAT registration
When you are buying services from abroad (e.g. Uber which is based in the Netherlands) or providing services to companies in other EU countries, such as Uber, you may need a VAT registration.
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.
What your registration entails
VAT collected from providing services
If you are regarded as liable for payment of VAT, the VAT you collect from providing (transport) services of passengers is payable to the Tax Authority via 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 petrol (the VAT is partially deductible up to a maximum of 50%). When you are VAT registered, you may be able to deduct this from your collected VAT.
Criteria and Requirements
If you are going to provide transport services in Belgium via the Uber platform, we recommend that you register with the VAT administration under the exemption scheme for small businesses (this scheme applies as long as your annual turnover (excluding VAT) does not exceed 25,000 euros. (Registration is performed by submitting Form 604A; among other things, you should tick Box III, B). If you receive a licensing invoice (for use of the platform) from Uber Netherlands, you must pay Belgian VAT on this (via a special VAT return (see below); if applicable, you should also tick Box III, F in Form 604A). If you wish to be subject to the normal VAT scheme (with submission of periodic VAT returns), you can also opt for a normal VAT registration (tick Box III, A in Form 604A). More on this will follow later.
To get VAT registered, incorporating a company is not per se required. You can also get a VAT registration as a self-employed individual. If you do wish to register a company, just scroll down to the FAQ section for information on how to do so.
To get a VAT registration, you should electronically submit form 604A.
We strongly recommend you speak with a tax professional. Here are a few suggestions:
VIES only registration
As mentioned above, with a turnover of less than 25.000 EUR, you can apply for a VIES only registration for small businesses. More information on this small business regime can be found here.
Under the VIES only registration you:
- do not charge VAT on your services
- do not reclaim VAT on your purchases
- do declare and pay VAT on your purchases of services from abroad
- do declare (only in a EC Sales Listing) the sales you make to other companies in the EU.
Under this type of registration, filing a VAT return happens by submitting form 629. More information on this kind of VAT return can be found here.
Your Uber profile
Uber Profile - VIES only registration
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. Select the “Small Business Regime” option.
Uber Profile - General VAT registration
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
- How do I register a business?
Registering a business happens at an accredited Business Counter. There it will be checked whether the business meets the conditions for practising its profession.
In case of a sole proprietorship, you can directly contact an accredited Business Counter to apply for an enterprise number.
In case of a company, the company needs to be established first. The Commercial Court Registry will provide you with your enterprise number, after you deposit your company’s memorandum of association. Companies in which partners have limited liability are established by means of a notarial deed. General partnerships (vof/snc), cooperative companies with unlimited liability (cvoa/scri) and simple limited partnerships are established by the means of a private deed.
Heads up: once you’ve finished your business registration at an accredited Business Counter, you are not automatically VAT-registered as well. You will have to apply for a VAT number separately, by filling in form 604A.
For more information, see here.
- How do I calculate my turnover via the Uber app?
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.
We suggest you contact the tax office, chamber of commerce and/or your tax accountant to be sure you are calculating your turnover correctly!
- How do I ensure my compliance?
VAT return
A VAT return should be submitted monthly or quarterly - depending on whether you reach a yearly turnover of 2.500.000 EUR or not. More information can be found here.
EC Sales
Services supplied to a person with a VAT number from the EU should be declared on your EC Sales Listing. For more information, see here.
- What are Uber’s details I need to use for my EC Sales reporting?
Uber BV’s VAT number is: NL 8520 71589 B01.
- Is there any additional information I can read?
Please see the Tax Comments as prepared by EY
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 Belgian audiences only.
Note: some links to external sources provide information in Dutch or French.
Last updated on March 31 2023
About
Explore
Opportunities by city