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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 4 weeks.

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

Read in Spanish.

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

In Spain, there is no turnover threshold for VAT registration, which means that as a Partner Driver, you should register for VAT regardless of your turnover.

You can also opt to register for a VIES-only registration. More on VIES will follow later.

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 a Administration where they will provide you with a hard copy.

We strongly recommend you speak with a tax professional.

How to do your VIES-registration

A VIES-only 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).

Under a VIES-only registration, you:

  • do not charge VAT on some of your intracommunity services;
  • do not reclaim VAT on your intracommunity 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
  • do declare the intracommunity operations form 349

To apply for a VIES-only registration, form 036 needs to be submitted, after box 582 and 584 are 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.

FAQ

  • 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.

    EC Sales Listing

    If you supplied services to Uber, you should not include these in your VAT return, but declare this in your EC Sales Listing (form 349).

  • 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 drive as a sole entrepreneur, all you have to do is register at the Spanish Tax Administration to obtain a VAT number and register as VIES user (included in the Form 036).

    If you wish to drive 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.

  • 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!

  • Typically, these payments are considered as services provided by you to Uber. These services are normally not subject to VAT in Spain, 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.

    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.

  • Uber BV’s VAT number is: NL 8520 71589 B01.

  • 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!

  • You contract with Uber BV based in the Netherlands, therefore, in accordance with EU VAT rules you need to reverse-charge Spanish VAT at 21% on Uber’s services fee, this means that:

    • Uber charges no VAT on its services fee invoices;
    • You should self-assess 23% of Spanish VAT on these Uber’s services fee invoices;
    • You should declare this VAT on your VAT return.

    For you, this VAT can be either neutral or may need to be remitted to the Spanish tax authorities depending on your VAT regime.

    Please consult your tax advisor for further information.

  • Please note that once you engage in business in Spain, you are required to fully register for VAT and make sure that you are registered for the VAT Information Exchange System - VIES (see how do I ensure my compliance).

  • 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? If you drive with Uber, you’ll receive a Tax Summary. 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 to your customers), but only if you have updated your Tax Profile / Invoice Settings page with your VAT registration details.

    Here is an explanation of some common terms:

    • Gross Uber Rides Fare: this is the full fare that you have charged and invoiced to riders and includes VAT (if any) that you have charged.
    • VAT on Transportation: this is the portion of the fare that you have charged which is VAT. The fare is inclusive of VAT (at 10% in Spain).
    • Uber Rides Service Fee: this is the fee charged by Uber to you. It is taken from the Gross Uber Rides Fare.

  • Please see the Tax Comments as prepared by KPMG

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 contents on this page is for information purposes only and is limited to the scope of the application of Value Added Tax, and does not include comments on other indirect taxes applicable to the Canary Islands, Ceuta or Melilla.

Last updated on 6 November 2023