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 process to take approximately 10 working days.
Consult a tax advisor for more details on criteria and requirements that apply to you.
Read in Croatian.
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
VAT registration is mandatory when your annual turnover exceeds the threshold of 300.000 HRK. If your turnover does not exceed this threshold, you can register for VAT voluntarily, or apply for a VIES-only registration. More on VIES will follow later.
To apply for a VAT number, you can either submit the P-PDV form to the Tax Authority in paper, or online if you are registered for online services.
We strongly recommend you speak with a tax professional. Here is a suggestions:
How to do your VIES-registration
For Small Business Regimes
A VIES registration is the VAT registration that you need if you are buying services from, or selling services to the EU (i.e. from Uber which is based in the Netherlands).
To apply for a VIES registration, the following criteria should be met:
- The VAT-number given to you is not used for any other purpose than to report purchases of services from the EU (e.g. 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 the EU; and
- do declare the sales you make to other companies in the EU
To apply for a VIES registration form P-PDV has to be submitted as well, but in section 4 only box 4 should be 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.
How do I ensure my compliance?
To ensure your compliance, the following forms have to be submitted monthly:
- The PDV form (http://www.porezna-uprava.hr/en/EN_obrasci/Documents/PDV(English).pdf), to file your VAT return;
- The ZP form, if you made sales to other EU countries;
- The PDV-S form, if you made purchases from other EU countries.
Do I need to register a company?
To start driving as a PD and obtain a VAT number, you have to register as a sole proprietor, or even register a company if you wish.
Registering as a sole proprietor can be done online, if you have previously obtained an E-citizenship. You could also register by paying a visit to the competent County Office for State Affairs. Expect this registration to cost approximately 250 HRK.
If you wish to incorporate a LLC or Simple LLC you must contact a notary. The notary will instruct you to open a bank account, and to deposit 20.000 HRK for a LLC, or 10 HRK for a Simple LLC, after which the notary can start the incorporation process.
Regardless of your kind of registration (sole proprietor, Simple LLC, LLC) you will have to contact the Croatian Statistics Bureau to obtain the Statistics Code (NKD) next. More information can be found here.
Heads up: after taking these steps, you will have to apply for VAT or VIES separately. You should also register at the Croatian Health and Pension Institute.
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!
What should I include on my invoices?
Basic invoice elements are:
- Invoice number and date
- Time when the receipt was issued (hour and minute),
- Operator (person) ID on the cash register,
- Unique identification code of the cash receipt,
- ID of the means of payment, such as bills, card, cheque, transaction account, other,
- Place of service or goods delivery
- Description of services rendered/goods sold
- Net amount of the invoice; VAT amount and total amount
- Details of invoice issuer
When registered under a general VAT regime and invoices are issued to another VAT payer, there are some additional demands regarding the content of your invoices:
- Details of the recipient
- Date of supply
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 are considered as services provided by you to Uber. These services are normally not subject to VAT in Croatia, but they should be mentioned in your EC Sales Listing.
Below are some examples of those services:
- Referrals: Getting someone you know to sign up as a driver as well helps Uber a great deal. Therefore, we sometimes pay you for rendering this referral service to us.
- Availability services provided by you to Uber: This is a supply of services rendered by you to Uber when you commit to make yourself available to perform Transportation Services via the Uber app for a certain period of time.
You may also obtain other income from the Rider:
- Cleaning fee: Charge by you to the Rider for soiling your car.
Those fees are subject to VAT and should therefore be included in your VAT return.
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 required documents have to be submitted via the online portal of the Tax Authority. If you don’t already have access to this portal, you can request it here.
What are Uber’s details I need to use for my EC Sales reporting?
Uber BV’s VAT number is: NL 8520 71589 B01.
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. Above stated should not be considered as a tax advice, but as a general overview of relevant tax rules. 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 Croatian audiences only.
Note: some links to external sources provide information in Croatian.
Last updated on April 5 2018