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.
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 (firstname.lastname@example.org; phone: +372 880 0812) or a tax professional. Here are a few suggestions:
How to do your VIES-registration
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.
- How do I ensure my compliance?
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.
- Do I need to register a company?
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.
- How do I calculate my turnover via 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 speaking to the tax office, chamber of commerce and/or your tax accountant to be sure you are calculating your turnover correctly!
- I receive other payments from Uber (e.g. incentives, referrals of new drivers). What should I do as regards VAT for these?
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.
- How do I submit my VAT return and EC Sales (recapitulative statement)?
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!
- What are Uber’s details I need to use for my EC Sales reporting?
Uber BV’s VAT number is: NL 8520 71589 B01.
- How do I know if I need to register for full VAT or for VIES only?
- 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).
- Can I just register for VAT fully?
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.
- I have heard I need to “reverse-charge” VAT on Uber’s services fee, what does this mean for me?
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.
- I have been driving on the Uber platform for a few years now, and have not registered for VAT yet. Is it too late?
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.
- The Uber Tax Summary explained?
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.
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 February 3 2020