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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 22,000 or if your last annual reporting turnover does not exceed EUR 22,000 but your estimated turnover of the current year exceeds EUR 50,000. 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 22,000 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 22,000 you can apply for a small business registration. Furthermore, the estimated turnover of the current year must not exceed EUR 50,000 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 22,000.

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.

FAQ

  • 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: https://www.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.

  • Your last year’s annual turnover exceeds 22.000 EUR: you must get a full VAT registration; Your last year’s annual turnover is below 22.000 EUR and your estimated turnover of the current year is expected to not exceed EUR 50.000: you can opt for a full VAT registration. If you do not, you must get a small business VAT registration. You set up a new entrepreneurship: the estimated turnover for the current calendar year has to be taken into account. If the limit of EUR 22.000 is exceeded, you must get a full VAT registration.

    When determining the turnover limits which are decisive for relying on the small business VAT regime, the provisions of the German Value Added Tax Act have to be taken into consideration. We strongly recommend speaking with a tax professional.

  • 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 as input tax 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.

  • 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.

  • In order to be compliant for your VAT registration, you should:

    • Submit the periodic advance VAT returns online via Elster (Form USt 1 A).
    • Submit the annual VAT return online via Elster (Form USt 2 A 501).

    EC Sales

    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.

    Please consult a tax advisor to determine which deadlines apply to your VAT returns and to your advance VAT returns.

  • You contract with Uber BV based in the Netherlands, therefore, in accordance with EU VAT rules you need to reverse-charge German VAT at 19% on Uber’s services fee, this means that:

    • Uber charges no VAT on its services fee invoices;
    • You should self-assess 19% of German 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 German tax authorities depending on your VAT regime.

    Please consult your tax advisor for further information.

  • Uber BV’s VAT number is: NL 8520 71589 B01.

  • 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 19% in Germany).
    • 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

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