Uber VAT Compliance for Spanish Uber Eats Delivery Partners
A walkthrough of the basics of a Delivery Partner’s VAT obligations in Spain. Includes a brief overview of VAT registration and VAT return filings.
How to do your VAT registration
In Spain, there is no turnover threshold for VAT registration, which means that as a Delivery Partner, you should register for VAT regardless of your turnover. If you’re new to VAT, this page walks you through the basics of your registration process. Expect the registration should take 4 weeks. Please make sure to keep your Tax Profile up to date.
Consult a tax advisor for more details on criteria and requirements that apply to you.
What your registration entails
VAT collected from providing services
The VAT you collect from selling your delivery services 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 bicycle repairs. When you are VAT registered, you may be able to deduct this from your collected VAT.
How to get started
In Spain, there is no turnover threshold for VAT registration, which means that as a Delivery Partner, you should register for VAT regardless of your turnover.
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 an Administration where they will provide you with a hard copy.
We strongly recommend you speak with a tax professional.
Be sure to provide us with a valid VAT-number (by adding it to your Tax Profile / Invoice Settings page) and make sure your tax profile in the Uber App is always up to date.
- Does Uber pay VAT on my behalf?
No. As an independent contractor, you are solely responsible for reporting and paying VAT and other personal taxes to the Tax Authority
- Do I need to register a company?
Registration of your activities is obligatory. You can do this by registering yourself as a sole entrepreneur, or by setting up a company.
If you wish to provide delivery services as a sole entrepreneur, all you have to do is register at the Spanish Tax Administration to obtain a VAT number (filing form 036).
If you wish to provide delivery services using a company, you will have to set one up at the Mercantil Register, after which you will have to register at the Spanish Tax administration for VAT purposes.
If you are already registered as a sole proprietor, or already have a registered company, you should notify the authorities that you are engaging in a new activity and register in the Business Activities Tax through Form 036
- Did Uber Eats always operated under this model in Spain?
No, Uber Eats changed its business model in Spain at the beginning of 2020. In the previous model, you bought services from Uber in the Netherlands for which a VIES registration was required to self assess VAT on the service fee paid to Uber in the Netherlands. Please speak with the tax office, chamber of commerce and/or your tax accountant to ensure you apply the right treatment.
- How do I calculate my turnover via the Uber app?
Your turnover is the sum of the services you sold. On the Uber app these are the delivery services sold. However, please be aware that for tax purposes you likely need to include the turnover from any other activities you perform in- or outside of the Uber platform too.
- How do I ensure my compliance?
VAT return In order to be VAT compliant, a periodic return (monthly or quarterly depending on how you have been registered as a taxpayer) should be submitted by filling in form 303 and an annual return by filling in form 390 . Note that additional compliance obligations may exist if you perform other activities. We suggest speaking to the tax office, chamber of commerce and/or your tax accountant to be sure you are compliant.
- I receive other payments from Uber (e.g. incentives, referrals of new drivers). What should I do as regards to VAT for these?
Typically, these payments are considered as services provided by you to Uber. These services are normally subject to VAT in Spain.
Please speak with the tax office, chamber of commerce and/or your tax accountant to ensure you apply the right treatment.
- How are tips taxed and where can I find the amounts I have received as tips?
According to Spanish tax regulations, tips are considered income and should be included in your tax return and taxed accordingly.
We suggest speaking to the tax office, chamber of commerce and/or your tax accountant to be sure you are calculating your turnover correctly.
- Can I just register for VAT fully?
Please note that once you engage in business in Spain, you are required to fully register for VAT.
- The Uber Tax Summary explained: What is it? Who gets it? Where is it? When is it available?
What is it? Your Tax Summary is a document that provides a detailed breakdown of your earnings (gross fares) and potential business expenses. It’s not an official tax document but could help you or your preferred tax professional prepare your tax return.
Who gets it? Every Uber partner gets one.
Where is it? You can access your Tax Summaries by logging in to partners.uber.com and clicking on Tax Summary.
When is it available? Your Tax Summary is issued monthly.
The VAT you have charged appears on the Tax Summary (and on the invoices), but only if you have updated your Tax Profile / Invoice Settings page with your VAT registration details.
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 Spanish audiences only, excluding Canary Islands.
Last updated: 2nd of Nov, 2020