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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 3 to 6 weeks.

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

Read in Finnish

What your registration entails

VAT collected from providing services

The VAT you collect from selling your transportation services to Riders is payable to the Tax Authority with your VAT return.

Please note that transportation services provided through Uber Rides are in principle (assuming VIES-only registration does not apply) subject to 14% VAT whereas delivery services provided through Uber Connect are in principle (assuming VIES-only registration does not apply) subject to 24% VAT. In case of a VIES-only registration (we refer to the below explanation), no VAT is charged on your behalf on the transportation services provided.

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.

If the car is used partially for private driving

In order to deduct input VAT, the Finnish Tax Administration requires keeping a driver’s log including in

  • starting and ending times of drives
  • starting and ending places
  • driving routes, if needed
  • odometer information
  • length of the drive
  • purpose of the drive
  • a user of the car.

The driver’s log is the part of the accounting material and must be stored for 6 years after the financial period.

The VAT may not be deducted without the mileage report.

How to get started

Criteria and Requirements

You are liable to register for VAT if your annual turnover exceeds the threshold of EUR 20,000. If your turnover does not exceed this threshold, a VIES-only registration will suffice. More on VIES will follow later.

When the turnover threshold is not met, voluntary registration might also be possible. See this government website for more information.

We strongly recommend you speak with the local tax office and consult a Tax Professional. Here is one suggestion:

The Tax Authority can also provide you with helpful insights at vero.fi.

VIES-only registration

For small businesses

When your annual turnover does not exceed the VAT registration threshold, a VIES-only registration and a notification obligation on purchases and potential sales within EU are required, since you are engaged in cross-border transactions with Uber in the Netherlands.

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
  • do declare the sales you make to other companies in the EU

Please ensure that your tax profile is always up to date. By ticking the Small Business Regime box in your tax profile (see below further details on the tax profile settings), you confirm that you are eligible for the VIES-only registration. As a result of this, the invoices issued on your behalf for your transportation services provided will not reflect a VAT charge.

Your Uber Profile

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. VAT-number is added in format FI12345678 (if your business ID number is 1234567-8).

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 only if you are eligible for the VIES-only registration. VAT-number is added in format FI12345678 (if your business ID number is 1234567-8). It is your own responsibility to ensure your tax profile remains up to date at all times. More specifically, you are self responsible for making sure that the Small business regime box is timely ticked or unticked in your tax profile. By ticking the Small business regime box, you confirm that you are eligible for the VIES-only registration as a result of which, the invoices that are issued by Uber on your behalf will no longer reflect a VAT charge.

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 Finnish audiences only.

Note: some links to external sources provide information in Finish.

Last updated on November 2023