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.
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 threshold obliging you to invoice, collect and repay VAT, please contact your tax administration service SIE in order to get forms you will be invited to fill in;
This page walks you through the basics.
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 34,400EUR (2020) . This is the threshold from which you must invoice, declare and pay to the tax authorities French VAT.
- As soon as you purchase services from a company established in another country than the French country.
If you’re new to VAT, this page walks you through the basics principles of VAT
For more information, see here.
Consult a tax advisor for more details on criteria and requirements that apply to you.
Read in French <insert link to 2nd most used language>.
What your full VAT 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 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 EUR 34,400 (2020). 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 exceedance 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.
By registering at the beginning of your activity, a VAT number is issued automatically, when you indicate that your annual turnover will exceed EUR 34,400 (2020) and you submit one of the following forms:
If you don’t exceed that threshold at the beginning of your activity but later, contact your SIE in order to get a VAT Number and precision on the formalities to be done by you or by your tax advisor
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 or self employer option, if your annual turnover is less than EUR 34,400 (2020) unless you voluntarily opt to register for VAT.
FAQ
- Does Uber pay VAT on my behalf?
No. You, as an independent contractor, are solely responsible for reporting and paying VAT to the Tax Authority.
- How do I know if I need a VAT Number
- 1: Your annual turnover exceeds EUR 34,400(2020): you must have obtained from you tax administration center (SIE) a VAT Number;
- 2: Your annual turnover is below EUR 34,400 (2020): 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 reliable to declare the French VAT; you have therefore to keep track of your turnover level !
- Did Uber Eats always operate under this model in France?
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.
- 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. (Uber services costs included)
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.
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. referrals of new delivery partners). What should I do as regards VAT for these?
Typically, these payments are considered as services provided by you to Uber. If you are VAT registered, these services will be subject to VAT in France.
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 French 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.
- How do I ensure my compliance?
If your last annual turnover from all your activities is more than EUR 34,400 (2020), but less than EUR 238.000 you should submit an annual VAT return, by filling in form 3517-CA12
If your last annual turnover for all your activities exceeds EUR 238.000 (2020), 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, chamber of commerce and/or your tax accountant to be sure you are compliant.
- Can I just register for VAT fully?
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.
If you do so, do not forget to update your Uber profile (by unticking the “small business regime” box)!
- How do I submit my VAT return?
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!
- The Uber Tax Summary explained
- 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.
- Is there any additional information I can read?
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.
Update : 31-07-2021
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