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.
The VAT you collect from selling your services (transportation services sold to Riders) is payable to The Tax Authority with your VAT return.
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.
Register for VAT if your annual turnover 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:
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:
If your annual turnover 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:
To apply for a “cross border-only” registration, tick boxes 3 and 6 on the VAT registration form (form 25 5104).
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.
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:
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!
A VAT return can be submitted by filling in form 25 5401. More information on VAT returns can be found on this government website.
If you supplied services to Uber you must declare this in your EC Sales Listing.
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
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 Czech audiences only.
Note: some links to external sources provide information in Czech.
Last updated on June 6 2018