VAT return

Submit in the e-Tax/e- Customs the VAT Return (Form KMD) and its annex (Form KMD INF) by the 20th day of the following month (even when there are no taxable transactions).

For creation of e-services account in the e-Tax/e- Customs, please see the following guidance.

Under certain conditions, VAT returns can be submitted in a paper format. For more information, see: emta.ee.

VAT return - VIES

Submit in the e-Tax/e- Customs the monthly VAT return (Form KMD) by the 20th day of the following month, after ticking boxes 1, 4 and 6. In the absence of taxable transactions, there is no obligation to submit the VAT return for that month.

EC Sales Listing

If you supplied services to the VAT registered person of another EU member state, then you will include these in addition to your VAT return also in your EC Sales Listing (Form VD). More information can be found on the tax authority website.

You do not need to register a company if your driver as a private person. If you wish, you can register as a sole proprietor or set up a company (e.g. LLC).

The following link will get you started on how to register as a sole proprietor: eesti.ee.

Heads up:, if you are not a sole proprietor and do not drive regularly, but merely occasionally, there is a special regime for your income tax. See this government website for more information: emta.ee.

If you wish to register a private limited company (OÜ), this link will get you started on how to do so: eesti.ee.

If you are already registered as a sole proprietor, you should notify the Central Commercial Register that you are engaging in a new activity.

If you already have a registered company, you will need to include a new activity in your annual reports.

Heads up: after taking these steps you are not automatically VAT-registered. You will have to apply for a VAT number separately at the Estonian Tax and Customs Board.

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!

Typically, these payments fall to be treated as services provided by you to Uber BV. These services should be subject to zero-rated VAT in Estonia and should be included in your monthly VAT return. These are also included in the EC Sales List (the “recapitulative statement” – Form VD).

Please speak with the tax office, chamber of commerce and/or your tax accountant to ensure you apply the right treatment.

The VAT return can be submitted electronically in the government portal e-MTA. Under certain conditions, monthly VAT returns can be submitted in a paper format also.

However, we suggest speaking to the Tax and Customs Board and/or your accountant to be sure you are compliant!

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

• Your annual turnover exceeds 40.000 EUR: you must get a full VAT registration;
• Your annual turnover is below 40.000 EUR: you can opt for a full VAT registration. If you do not, you must get a small business VAT registration (VIES-only registration).

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 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.

You contract with Uber BV based in the Netherlands, therefore, in accordance with EU VAT rules you need to reverse-charge Estonian VAT at 20% on Uber’s services fee, this means that:

• Uber charges no VAT on its services fee invoices;
• You should self-assess 20% of Estonian 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 Estonian tax authorities depending on your VAT regime.

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.

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 20% in Estonia).
• 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