How to do your VAT registration
VAT registration can be done on your own initiative by filling the requested form on the website of the Swiss Federal Tax Authorities (SFTA).
If you’re new to VAT, this page walks you through the basics of your registration process.
To get specific advice about your personal circumstances, you should consult a tax advisor.
What your registration entails
VAT collected from providing services
If you are registered for VAT, the VAT you charge and collect from selling your transportation services must be remitted to the SFTA. This is referred to as Output VAT.
VAT on business expenses
Besides collecting VAT, third parties may charge you with VAT upon acquisition by you of taxable goods or services. This happens, for example, on business expenses such as car repairs, in which the repair shop will charge you with VAT (probably included in the price you pay for the repair). This is referred to as Input VAT. When you are VAT registered, you may be able to deduct this Input VAT from the Output VAT you collected, and only deliver the SFTA the positive difference between them. However, where you are not VAT registered (those who do not meet the threshold referred above – CHF 100,000 - and who have not voluntarily registered) this input VAT will be a cost to you and will not be deductible.
The VAT on fuel expenses incurred for business purposes is claimable/deductible from the Output VAT, but only when you are registered for VAT.
VAT under the standard regime should be remitted and VAT returns are to be filed on a quarterly basis via the online ePortal, within 60 days of the end of the corresponding reporting period. The same deadline applies for the payment of the tax debt.
VAT under the net tax regime and VAT returns are to be filed on a half-yearly basis via the online ePortal, within 60 days of the end of the corresponding reporting period. The same deadline applies for the payment of the tax debt.
If you do not meet the threshold of CHF 100,000 and have not registered for VAT voluntarily, you are not subject to any VAT reporting obligation.
See the “FAQ” below for more information.
Criteria and Requirements
You are obligated to register for VAT purposes if your annual turnover or expected annual turnover exceeds CHF 100,000. Please note that this threshold is valid for 2024.
You may also register for VAT voluntarily if your annual turnover does not exceed the threshold above.
The deadline for the submission of a VAT return is the 60th day following the end of the corresponding period, for instance for the first quarter the reporting period ends on 31 March, hence the deadline to submit the VAT return and pay the VAT due is 31 May.
You shall be required to keep records regardless of your registration status for VAT.
We strongly recommend that you speak with a tax advisor to ensure you fully understand your VAT obligations.
The net tax rate method
If the annual turnover you generate does not exceed CHF 5.005.000 and your VAT payable does not exceed CHF 103.000, you might be eligible to apply for the “net tax rate” method.
Under this simplified regime, you will
- Charge the Riders with 8.1% VAT via your trip invoices (as from 1 January 2024).
- Calculate your VAT payable to the Tax Authorities by multiplying your gross turnover (i.e. including the collected VAT) by the tax rate approved by the Tax Authorities.
- Not be allowed to reclaim input VAT charged to you.
- File only two VAT returns per year (see above).
In order to apply this method, a formal request must be submitted to the tax authorities. More information can be found on this government website.
Your Uber Profile
If you are registered for VAT, be sure to provide us with a valid Swiss VAT registration number (by adding it to your Tax Profile / Invoice Settings page) and to update your tax profile in the Uber App.
FAQ
- Where do I register for VAT?
The VAT registration will be made upon your own initiative by filling the requested form on the website of the SFTA.
- How do I calculate my turnover?
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 speaking to the tax office, chamber of commerce and/or your tax accountant to be sure you are calculating your turnover correctly!
- How are tips taxed and where can I find the amounts I have received as tips?
According to Swiss Income Tax legislation, tips are considered part of your income and should be included in your income tax return and taxed accordingly.
Please speak with a representative at the SFTA office closest to you and/or your tax advisor to be sure you fully understand your tax obligations.
- I already have a business and my worldwide annual turnover is below CHF 100.000, what should I do?
The CHF 100.000 threshold corresponds to the aggregated turnover, meaning it includes the revenue from all your business activities (i.e. Uber and other activities). If your total turnover is less than CHF 100.000, no mandatory VAT registration applies, but you are allowed to opt in.
- My turnover for this year is quite low, but I expect it to grow and reach CHF 100.000 next year. Should I anticipate for future VAT liability?
The VAT registration liability for existing businesses commences the year after the CHF 100.000 threshold is met. For example, if you achieved CHF 80.000 of turnover in 2022 and CHF 125.000 in 2023, you will be liable to register for VAT as of 1 January 2024. Therefore, it is advised to anticipate future VAT liability and prepare the VAT registration as soon as possible in order to have the VAT number ready when the VAT liability starts.
- I have been driving on the Uber platform for a few years now, and have not registered for VAT yet. Is it too late?
It is never too late! We strongly recommend you to reach out to the Tax Authorities and/or your tax accountant to register shortly through the online questionnaire and regularize your situation. Based on the business information provided (date of start of your entrepreneurial activity and turnover generated since that date) the Tax Authorities will be able to assess the VAT due with respect to past years.
- How do I ensure my compliance?
To be compliant, you must file a VAT return every quarter (or semester if you apply the “net tax rate” method). If you have to pay the Tax Authorities any VAT, you must do so within 60 days after the end of the reporting period.
Preparing annual reconciliations is also mandatory.
- How and when do I file VAT returns?
Once registered for VAT, you must file your VAT returns via the online ePortal, within 60 days of the end of the corresponding reporting period.
Should you require more detailed guidance, we suggest you speak to a tax advisor or a representative of the SFTA.
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 partners providing activity in Switzerland only.
Last update on 23 January 2024
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