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How to do your VAT registration

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.

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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 annual VAT return and with your periodic advance VAT return. With regard to declaration obligations, we refer to section "How do I ensure my compliance?" (Block 6).

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 as input tax from your collected VAT.

Criteria and Requirements

You should register for VAT if your last annual reporting period turnover is over EUR 25,000 or if your last annual reporting turnover does not exceed EUR 25,000 but your estimated turnover of the current year exceeds EUR 100,000. When setting up a new entrepreneurship, the estimated turnover for the current calendar year has to be taken into account. If the limit of EUR 25,000 is exceeded, you must get a full VAT registration. If your turnover does not exceed these amounts, 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. The following forms need to be submitted per partner driver type:

Sole proprietor

  • Form: “Fragebogen zur steuerlichen Erfassung bei Aufnahme einer gewerblichen Tätigkeit” (no. 2017FsEEU011NET- number might change in case of revision); selecting the necessary boxes to notify the tax authorities that you need a VAT ID number enabled for making intra-community services.
  • Documents: ID Card; excerpt of the commercial register (if existent)

Partnership (KG)

  • Forms: “Fragebogen zur steuerlichen Erfassung bei Gründung einer Personengesellschaft” (no. 2017FsEPG021NET - number might change in case of revision); selecting the necessary boxes to notify the tax authorities that you need a VAT ID number enabled for making intra-community services.
  • Documents: ID Cards; opening balance sheet; Articles of Association; excerpt of the commercial register

Corporation (GmbH)

  • Forms: “Fragebogen zur steuerlichen Erfassung bei Gründung einer Kapitalgesellschaft”; no. 2017FsEKapG041NET (number might change in case of revision); selecting the necessary boxes to notify the tax authorities that you need a VAT ID number enabled for making intra-community services.
  • Documents: ID Card of managing director; excerpt of the commercial register; opening balance sheet; Articles of Association

We strongly recommend you speak with a tax professional. Here you will find our suggestion:

Small Business Registration

If your last annual reporting period turnover is below EUR 25,000 you can apply for a small business registration. Furthermore, the estimated turnover of the current year must not exceed EUR 100,000 and your VAT ID number must not be used for any other purpose than to report purchases of services from abroad (e.g. from Uber in The Netherlands). When setting up a new entrepreneurship, the estimated turnover for the current calendar year has to be taken into account. It must not exceed EUR 25,000.

Unlike a full VAT registration, you:

  • do not charge VAT on your services,
  • do not reclaim VAT as input tax on your purchases;
  • do declare and pay VAT on your purchases of services from abroad (“reverse-charge”) and
  • do declare the services you make to other companies in the EU.

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

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.

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 German audiences only and does not apply to Partners in Berlin.

Last update: 30.04.2023