How to do your VAT registration

Yes, registering at the trade license office is obligatory. This happens either by a personal visit, or online by using the following link.

To register as a sole trader, the step described above is sufficient. If you wish to register as a company rather than a sole trader, additional steps must be taken:

• You have to let a notary draft up articles of association
• You have to deposit share capital into a bank account
• You have to register the company at the trade register and the financial authority

Heads up: registering for VAT needs to be done separately, and is not automatically done after registration at the trade license office.

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!

VAT return

A VAT return can be submitted by filling in form 25 5401. More information on VAT returns can be found on this government website

EC Sales

If you supplied services to Uber you must declare this in your EC Sales Listing, which you must submit together with the VAT return. EU Member States use the EC Sales Listing to check whether the provided services are taxed.

This all has to be done online through the government portal. You must have a data box or a certified electronic signature.

You may need to mention Uber BV’s VAT number: NL 8520 71589 B01

Typically, these payments are considered as services provided by you to Uber. These services are normally not subject to VAT in the Czech Republic, but they should be mentioned in your VAT return and EC Sales Listing. 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, such as a cleaning fee. This is a charge by you to the Rider for soiling your car, which is subject to VAT and should therefore be included in your VAT return.

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

• Your annual turnover exceeds CZK 1.000.000: you must get a full VAT registration;
• Your annual turnover is below CZK 1.000.000: you can opt for a full VAT registration. If you do not, you must get a small business VAT registration (VIES-only registration).

You contract with Uber BV based in the Netherlands, therefore, in accordance with EU VAT rules you need to reverse-charge Czech VAT at 21% on Uber’s services fee, this means that:

• Uber charges no VAT on its services fee invoices;
• You should self-assess 21% of Czech VAT on these Uber’s services fee invoices;
• You should declare this VAT on your VAT return.

For you, this VAT can be either neutral or may need to be remitted to the Czech tax authorities depending on your VAT regime.

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 entrepreneurial activity and turnover generated since that date) the Tax Authorities will be able to assess the VAT due with respect to past years. However, we strongly recommend discussing your situation with a tax adviser before contacting the tax authority.

You can opt to register for VAT under the general VAT regime. In such a case you will invoice VAT to your clients and be able to deduct VAT on your professional expenses.

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.

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 21% in the Czech Republic).
• 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