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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. If you’re new to VAT, this page walks you through the basics of your registration process. Expect the registration to take 5 working days.

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

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.

How to get started

Criteria and Requirements

Register for VAT if your turnover from the beginning of the calendar year is over EUR 40.000. When your turnover did not exceed this threshold, you can opt to register for VAT voluntarily or apply for a VIES-only registration. More on VIES will follow later.

To apply for a VAT registration, the following form needs to be submitted: emta.ee.

More information on submission of the application form can be found this government website.

We strongly recommend you speak with the Tax and Customs board (ariklient@emta.ee; phone: +372 880 0812) or a tax professional. Here are a few suggestions:

How to do your VIES-registration

For small businesses

A VIES-only registration is the VAT registration that you need if you are buying services from aborad (i.e. from Uber which is based in the Netherlands). The number given to you must not be used for any other purpose than to report purchases of services from abroad (e.g. from Uber in The Netherlands). Furthermore, your turnover from the beginning of the calendar year can not exceed 40.000 EUR.

Under a VIES-only registration, you:

  • do not charge VAT on your services;
  • do not reclaim VAT on your purchases;
  • do declare and pay VAT on your purchases of services from abroad; and
  • do not declare the sales you make to other companies in the EU;
  • do declare the purchases of goods you acquire from other companies in the EU, unless the total value of such purchases is less than EUR 10 000 (in this case, declaration can be done on a voluntary basis).

To apply for a VIES-only registration, this form needs to be submitted.

More information on submission of the application form can be found on this government website.

Your Uber Profile

Uber Profile - VIES

Be sure to provide us with a valid VAT-number (by adding it to your Tax Profile / Invoice Settings page) on partners.uber.com.

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 Estonian audiences only.

Note: some links to external sources may provide information in Estonian.

Last updated on Mar 31 2023