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. The process could last up to 45 days, but will take a lot less time in practice.
Consult a tax advisor for more details on criteria and requirements that apply to you.
Read in Romanian.
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
Register for VAT if your turnover exceeds 220.000 RON. If your turnover does not reach 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 registration, the following documents need to be submitted per Partner Driver type: Registered indvidual: form 070 Enterprise (SRL): form 010 The forms can be found on this government website.
We strongly recommend you speak with a tax professional. Here are a few 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 abroad (i.e. from Uber which is based in the Netherlands). The VIES registration became a generic name in Romania, this procedure is called “obtaining of a VAT special code for intra-community transactions”.
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 declare the sales you make to other companies in the EU
To apply for a VIES registration form 091 has to be submitted.
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?
Depending on your situation, a VAT return should be submitted monthly or quarterly via form 300.
VAT return - VIES
A VAT return has to be submitted (form 301) in the months in which there have been intra-community transactions.
EC Sales Listing
If you supplied services to Uber, the corresponding amounts have to be included in your VAT return (excluding VAT), and declared in your EC Sales Listing (form 390).
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 register a company if you wish.
If you are not registered in any way yet, you should register at the RO Trade Registry. You can do this in person, or via this link. You can choose between registering as an individual and registering a legal entity.
If you already are a registered individual, or already own a registered company, you should ensure your new activity (driving and using the Uber platform) is mentioned in the Articles of Association.
Heads up: after registration at the trade registry you are not automatically registered for VAT purposes. You will need to apply for a VAT number separately at ANAF.
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 are considered as services provided by you to Uber. These services are normally not subject to VAT in Romania, 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, such as a cleaning fee. This is a charge by you to the Rider for soiling your car, which is 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)?
Submission can be done through the ANAF portal via this link.
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. 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 Romanian audiences only.
Note: some links to external sources provide information in Romanian.
Last updated on April 19 2018