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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 4 weeks.

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

Read in Spanish.

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

In Spain, there is no turnover threshold for VAT registration, which means that as a Partner Driver, you should register for VAT regardless of your turnover.

You can also opt to register for a VIES-only registration. More on VIES will follow later.

To apply for a VAT registration, form 036 needs to be submitted via this link.

Should you prefer to hand it out personally, you should fill, print and hand it out personally within the STA or go in person to a Administration where they will provide you with a hard copy.

We strongly recommend you speak with a tax professional.

Simplified VAT regime

Any person (individual or company) carrying out an economic activity is subject to Spanish VAT and is obliged to register for VAT purposes. The Partner Driver, however, can declare and pay VAT under the Simplified VAT regime, if certain requirements are met, in particular:

  • the Partner Driver must be a natural person;
  • the turnover / purchases of the Partner Driver in the previous year cannot exceed EUR 250,000 (the threshold would apply, on an isolated basis, to turnover and purchases);
  • no more than 3 vehicles can be used for providing transportation services any day of the year;
  • the Partner Driver does not waive expressly (via 036 form) or tacitly the application of the simplified VAT regime;
  • the Partner is not excluded from the objective assessment scheme for the Personal Income Tax; and
  • the Partner Driver does not carry out any other activities different from these transport services, such as, for example, other services rendered to Uber (e.g. exclusivity or promotional services).

Under the Simplified Regime, the Partner Driver must submit quarterly VAT returns to the STA declaring all output VAT on the transactions performed and self-assessed VAT during each quarter and making the corresponding payments on account for the final VAT payments.

The quarterly VAT advance payments are calculated as a percentage (which shall not be confused with the VAT rate) applied to certain parameters foreseen in the Regulations, without taking into account any deductions. In the case of this kind of transport services, such parameters are basically the distance travelled and, if any, the number of employees. The STA establishes the percentage yearly.

The output self-assessed VAT is included in the quarterly returns and considered for the quarterly payments, but the corresponding input self-assessed VAT can only be deducted in the Q4 tax returns. Hence, the annual final result of the VAT assessment under the simplified VAT regime will be determined at the end of each financial year. Nonetheless, the Partner Driver should submit quarterly VAT returns (303 forms) before the 20th of April, July and October, respectively.

Partner Drivers applying this simplified regime also benefit from it for personal income tax purposes. This regime allows them to be taxed based on certain objective elements rather than being taxed based on their revenue and expenses.

How to do your VIES-registration

A VIES-only registration is the VAT registration that you need if you are buying services from, or selling services to abroad (i.e. from Uber which is based in the Netherlands).

Under a VIES-only registration, you:

  • do not charge VAT on some of your intracommunity services;
  • do not reclaim VAT on your intracommunity purchases;
  • do declare and pay VAT on your purchases of services from abroad; and
  • do declare the sales you make to other companies in the EU
  • do declare the intracommunity operations form 349

To apply for a VIES-only registration, form 036 needs to be submitted, after box 582 and 584 are ticked.

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) 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 contents on this page is for information purposes only and is limited to the scope of the application of Value Added Tax, and does not include comments on other indirect taxes applicable to the Canary Islands, Ceuta or Melilla.

Last updated on 6 November 2023