How to do your VAT registration
When you are buying services from abroad or providing services to companies in other countries, 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 2 to 4 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
The VAT you collect from selling your services (transportation services sold to Riders) is payable to the Tax Authorities with your VAT return.
VAT on business expenses
Besides collecting VAT, VAT can also be charged to you by several parties. Uber charges you with VAT on service fees and you may incur VAT on other business expenses such as fuel. When you are VAT registered, you may be able to deduct this from your collected VAT.
Criteria and Requirements
You should apply for a VAT registration if your last annual turnover reached CHF 100.000. If your turnover did not reach this threshold, you can apply for a registration voluntarily or choose to remain unregistered for VAT purposes. If you choose the latter, you are liable to declare services received from abroad when their total value exceeds CHF 10.000 per calendar year (please note that this does not include the Uber Service Fee on which Swiss VAT is already charged). More information can be found on this government website.
To apply for a VAT registration you have to submit this online questionnaire.
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 7,7% VAT via your trip invoices.
- 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.
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
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
- Do I need to register a company?
If you have any questions on how to register your activities correctly, please contact a professional.
- 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 speaking to the tax office, chamber of commerce and/or your tax accountant to be sure you are calculating your turnover correctly!
- Should I reverse charge the VAT on the Uber service fees?
Uber is registered in Switzerland for VAT (CHE-218.299.615 TVA) purposes and therefore charges you with VAT on the service fees. As a result, you will not have to reverse charge.
- 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 a you achieve CHF 80.000 of turnover in 2016 and CHF 125.000 in 2017, you will be liable to register for VAT as of 1 January 2018. 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 do I submit my VAT return?
The VAT returns can be submitted to the Tax Authorities in paper (using the original VAt return form), or online via the e-filing platform.
For more information, we suggest you contact the Tax Authorities.
- How long should I store my tax related documents?
Please be aware that for VAT purposes you may have to store your documentation for up to 16 years.
- What are Uber’s details I might need to use?
Uber BV’s Swiss VAT number is: CHE-218.299.615 TVA.
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 Swiss audiences only.
Note: some links to external sources provide information in French or German.
Last updated on July 24 2018
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