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Uber VAT Compliance for French Uber Eats Delivery Partners

A walkthrough of the basics of a Delivery Partner’s VAT obligations in France. Includes a brief overview of VAT registration and VAT return filings.

Read in French

Register for VAT

It usually takes 2 to 4 weeks to complete the VAT registration process. If you already do business in France and exceed the VAT registration threshold obliging you to invoice, collect and repay VAT, please register with the tax authorities.

A small business VAT exemption regime is applicable to you provided that your annual turnover before tax does not exceed the VAT threshold. You should need a VAT registration if your annual turnover from activities exceeds €37,500 in the previous calendar year OR €41,250 in the previous calendar year when the turnover for the year before last (year n-2) was less than €37,500 (full VAT registration threshold). Please note that changes aimed at lowering the VAT registration threshold have been proposed but the implementation of this change has been paused on the instructions of the government.

For more information on the small business VAT exemption regime see HERE

To get specific advice about your personal circumstances, you should consult a tax advisor.

How to do your VAT registration

You should need a VAT Number:

  • when your annual turnover from activities exceeds the VAT registration threshold. This is the threshold from which you must invoice, declare and pay French VAT to the tax authorities.

  • As soon as you purchase services from a company established in another country within the European Union other than France. For more information, see here.

If you’re new to VAT, this page walks you through the basics principles of VAT.

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

What your full VAT registration entails

VAT on providing services
The VAT you collect from selling your delivery services is payable to the Tax Authority with your VAT return so called CA3 or CA12 containing your VAT Number

Note that you, as an independent contractor, are solely responsible for reporting and paying VAT to the Tax Authority.

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, petrol and car repair. When you are VAT liable, you may be able to deduct this from your collected VAT.

Criteria and Requirements

You have to invoice, declare and pay VAT when your last annual turnover exceeds the VAT registration threshold. If you exceed this threshold during your fiscal year, invoicing, declaring and paying VAT is mandatory as well, theoretically from the 1st day of the following month during which the exceed occurred - For more information - section "sortie de régime”.

When your turnover does not exceed this threshold, you also may:

  • either invoice without VAT;

  • or opt for a full VAT taxation voluntarily and issue VAT invoices.

By registering at the beginning of your activity, a VAT number is issued automatically, when you indicate that your annual turnover will exceed the VAT registration threshold and you submit one of the following forms:

If you don’t exceed that threshold at the beginning of your activity but later, please contact the tax authority in order to get a VAT Number and understand the formalities to be done by you or by your tax advisor for compliance.

Your Uber Profile

Uber Profile
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, if your annual turnover is less than the VAT registration threshold unless you voluntarily opted to register for VAT.

FAQ

  • No, as an independent contractor, you are solely responsible for reporting and paying VAT to the Tax Authority.

    • 1: Your annual turnover exceeds the VAT regsitration threshold: you must have obtained from the tax authority, a VAT Number;

    • 2: Provided your annual turnover is below the VAT registration threshold, you should be free from applying the French VAT on your invoices;

    Nevertheless:

    • as long as you don’t apply VAT on your invoices, you can’t deduct the VAT invoiced by your suppliers

    • as soon as you exceed the threshold mentioned above, you will be liable to declare the French VAT; you therefore have to keep track of your turnover level.

  • No, Uber Eats changed its business model in France at the beginning of 2020. In the previous model, you bought services from Uber in the Netherlands for which you paid a service fee to Uber in the Netherlands that required at least a VIES registration to self assess VAT on the service fee paid to Uber in the Netherlands.

  • 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 outside of the Uber platform too.

    We suggest speaking to the tax office 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. If you are VAT registered, these services may be subject to VAT in France.

    Please speak with the tax office and/or your tax accountant to ensure you apply the right treatment.

  • French administrative guidelines (BOI-TVA-BASE-10-20- 40-20) stipulates that tips are not subject to VAT provided they represent amounts that are highly variable and modest in relation to the price of the primary service, and they do not constitute a salary or a salary supplement under labor law.

    Consequently, in line with the French administrative guidelines, optional tips received are not subject to VAT and do not have to be included in the VAT reporting. However, a prudent approach could be to consider that these sums are a price supplement paid in direct relation to the service rendered by the Partner, and therefore subject to VAT. However, please note that tips are considered earnings and thus subject to income tax.

    We suggest speaking to the tax office, chamber of commerce and/or your tax accountant to be sure you are calculating your turnover correctly.

  • If your last annual turnover from all your activities is above the VAT registration threshold you should submit an annual VAT return, by filling in form 3517-CA12

    If your last annual turnover for all your activities exceeds EUR 254,000, a VAT return needs to be submitted periodically (monthly or quarterly), by filling in form 3310-CA3

    Note that additional compliance obligations may exist if you perform other activities. We suggest speaking to the tax office and/or your tax accountant to be sure you are compliant.

  • You can opt to register for VAT under the general VAT regime (régime réel normal). In such a case you will invoice VAT to your clients and be able to deduct VAT on your professional expenses. To opt to VAT you must send a letter to your tax office.

    Template of the letter

    If you do so, do not forget to update your Uber profile (by unticking the “small business regime” box).

  • This can all be done online through the government portal.

    We recommend speaking to the tax office and/or your tax accountant to be sure you are compliant!

    • What is it? Your Tax Summary is a document that provides a detailed breakdown of your earnings through the Uber Eats platform. It’s not an official tax document but could help you or your preferred tax professional prepare your tax return.
    • 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.

  • 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 information on this page is for French audiences only, excluding La Reunion, la Guadeloupe and la Martinique.

Last updated on 25 February 2025.