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How to do your VAT registration

You may need a VAT registration when your turnover from activities exceeds the VAT registration threshold.

If you’re new to VAT, this page walks you through the basics of the 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 Czech.

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.

For more information on your tax repsonsibilities, please review this document issued by the government.

Criteria and Requirements

Register for VAT if your turnover for 12 immediately preceding calendar months exceeds CZK 1.000.000. If your turnover does not exceed this threshold a regular VAT registration is not required, but you do have to get registered as a VAT payer eligible to engage in cross-border transactions. More on this will follow later.

To apply for a registration, the following steps need to be taken per Partner Driver type: If you wish to register for VAT as a sole proprietor, form 25 5104 needs to be submitted, together with an ID card. In case of an enterprise, an excerpt of the corporate register and a document stating the enterprise’s activity.

Tax forms can be found on the following Czech government website.

We strongly recommend you speak with a tax professional. Here are a few suggestions:

Other regimes

If your annual turnover for 12 immediately preceding calendar months does not exceed the threshold of CZK 1.000.000, you can either register for VAT voluntarily, or apply solely for a cross border registration. To get this registration, your VAT number must not be used for any other purpose than to report purchases of services from abroad (e.g. from Uber in the Netherlands).

Under a cross border-only registration, you:

  • Do not charge VAT on your services;
  • Do not reclaim VAT on your business expenses;
  • Do declare and pay VAT on purchases of services from abroad; and
  • Do declare the sales you make to companies in EU countries.

To apply for a “cross border-only” registration, tick boxes 3 and 6 on the VAT registration form (form 25 5104).

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

Uber Profile

Uber Profile - cross border-only

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 - 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

  • 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.