When you are buying services from abroad (e.g. Uber which is based in the Netherlands) or providing services to companies in other EU countries, such as Uber, you may need a VAT registration (USt-IdNr.). If you’re new to VAT this page walks you through the basics of your registration process. Expect the registration to take 2 to 6 weeks.
Please be aware that the content of this page does not apply to you if you drive in Berlin. Consult a tax advisor for more details on criteria and requirements that apply to you.
Read in German.
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.
You should register for VAT if your last annual reporting period turnover is over EUR 17,500. If your turnover does not exceed this amount, you can still register for the general VAT-regime voluntarily, or apply for a small business VAT registration. More on the small business regime will follow later and can also be found on the tax authority website.
We strongly recommend you speak with a tax professional. Here are a few suggestions:
The following forms need to be submitted per partner driver type:
If your last annual reporting period turnover is below EUR 17,500 you can apply for a small business registration. Furthermore, the estimated turnover of the current year must be below EUR 50,000 and 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).
Unlike a full VAT registration, you:
Please note that even when you are registered under the small business regime you have to provide Uber with a valid VAT-number (since Uber is providing cross-border services to you).
More on small business registration can be found here.
Uber Profile - Small Business Regime
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.
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 you contact the tax office, chamber of commerce and/or your tax accountant to be sure you are calculating your turnover correctly!
Yes, you have to register a company as a Partner Driver. Below are some examples that might be applicable to your situation: If you don’t already have a business registered, you have to find out the responsible authority in a first step. This could be the local trade office, the local chamber of commerce or the local regulatory agency. Typically the responsible authorities provide the relevant form (Gewerbeanmeldung) on its website, which you will have to complete and send to the responsible authority.
If you already have a registered sole proprietorship, you have to inform the relevant authorities that you’re engaging in a new business activity by using the applicable form (Gewerbeummeldung).
If you already have a registered KG or GmbH, you should change the statutes, since you are engaging in a new business activity. Consult a notary, if this is the case.
The duration of the registration process takes 2 to 4 weeks.
The following website can explain more on the requirements: ihk.de (You can find the information by clicking on your local representative of the chamber of commerce).
Heads up: once you’ve finished your company registration, you are not automatically VAT-registered as well. You will have to apply for a VAT number separately.
Please talk to a tax advisor to ensure you are treating these cases appropriately.
In order to be compliant for your VAT registration, you should:
If you supply services to Uber you will include these in your periodic and your annual VAT return and you must also declare this in your EC Sales Listing. More information can be found on the tax authority website.
Uber BV’s VAT number is: NL 8520 71589 B01.
Jeder unserer Partner ist einzigartig und so verhält es sich auch mit dessen jeweiliger Steuersituation. Aus diesem Grund können die auf dieser Seite verfügbar gemachten Informationen deinen Einzelfall gegebenenfalls nicht abdecken. Leider kann Uber dir auch keine auf dich abgestimmte Steuerberatung anbieten. Aus diesem Grund empfehlen wir dringend, einen zugelassenen Steuerberater aufzusuchen. Nur so kann sichergestellt werden, dass Du auf deine Situation zugeschnittene Steuerberatung erhältst, die deinen Einzelfall berücksichtigt. Die Informationen auf dieser Seite betreffen nur Leser in Deutschland, jedoch keine Unternehmer in Berlin, welche sich Aufträge via uberX disponieren lassen.
Note: some links to external sources provide information in German.
Last updated on August 9 2018