How to do your 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 to 7 days.
Consult a tax advisor for more details on criteria and requirements that apply to you. For example, you could visit the Greenlight Hub in our Amsterdam office, where A4U Taxi can help you out.
Read in Dutch.
What your registration entails
VAT collected from providing services
The VAT you collect from selling your services via the Uber App can fall into two categories:
- VAT is charged on transportation services by you to Riders.
- VAT is charged by you to Uber on services that you may provide such as marketing and availability services.
VAT on business expenses
Besides collecting VAT, VAT can also be charged to you by several parties. Uber charges you with VAT on service fees and you may incur VAT on other business expenses such as fuel. When you are VAT registered, you may be able to deduct this from your collected VAT.
How to get started
Criteria and requirements
As a Dutch PD, you have to register for VAT. In order to get a VAT-registration, you have to register your business activities with the Chamber of Commerce first.
I am not registered yet
If you’re not already registered at the KvK, you can register quite easily. The following link will get you started on how to do this. The KvK will ask you what kind of registration you prefer (e.g. a sole proprietorship or a BV) and will tell you what steps to take to get registered. This typically involves booking an appointment and bringing certain documents with you.
I already have a registered sole proprietorship
If you already have a registered sole proprietorship, you cannot register another one. Instead, you should inform the KvK that you’re engaging in a new business activity. Please make sure to do so within a week, or there might be consequences regarding your company’s liability.
I already have a registered bv
If you already have a registered BV, you should change the statutes, since you are engaging in a new business activity. Consult a notary if this is the case.
Small Business Registration
Small Business Regime
Is the amount you have to pay to the tax authority less than 1,883 EUR per year or even 1,345 EUR per year? Then you can apply the ‘kleineondernemersregeling’ ( Small Business Regime). Under this regime, you are entitled to a partial or full discount. Under this regime, you will still charge and claim input VAT like usual, but you can apply a partial or full discount to your net tax payable. Here you will find more detailed information about the requirements.
Dispensation of administrative obligations
When your VAT payable does not exceed the threshold of 1.345 EUR, you are - under certain circumstances - also entitled to a dispensation of administrative obligations. See the site from the Belastingdienst for more information.
Uber Profile - dispensation of administrative obligations
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. You should tick the box stating that the Belastingdienst has waived your administrative obligations.
Please note that this option should only be selected when the dispensation of administrative obligations applies to you. If you fall under the ‘kleineondernemersregeling’ this option should not be selected.
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?
For information about reporting VAT and filing returns, we refer to the tax office website on paying VAT.
How do I calculate my turnover via the Uber app?
We suggest you contact the tax office, chamber of commerce and/or your tax accountant to be sure you are calculating your turnover correctly!
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 Dutch audiences only.
Note: links to external sources provide information in Dutch.
Last updated on Feb 23 2018