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How to do your VAT registration

Effective 1 January 2025, you should need a VAT registration when:

  • 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); or
  • when you are buying services from another European country, such as Uber, which is based in the Netherlands (intracommunity VAT registration for small businesses). If you’re new to VAT, this page walks you through the basics of the registration process. Expect the registration to take 2 to 4 weeks. For more information.

We strongly recommend that you consult a tax advisor. Here are some suggestions for partners who will be able to answer your questions or give you the relevant contact:

Read in French.

What your registration entails

VAT collected from providing services

The 10% VAT you collect from selling your services (transportation services sold to Riders) is payable to the Tax Authority and should be reported in 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 the VAT you collected.

How to get started

Criteria and requirements

Applying for a VAT registration is obligatory when your last annual turnover 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. If you exceed this threshold during your fiscal year, registration is mandatory as well.

See for more information.

When your turnover does not reach this threshold, you should either: apply for a full VAT registration voluntarily ; or apply for a VIES-only registration. For details on VIES, please refer to the section "How to do your VIES-registration".

The VAT number is normally issued automatically, when you indicate that your turnover will exceed €37,500 per year and you submit one of the following forms :

Sole proprietor: PO cmb Enterprise (SARL, SAS, SA, etc.): M0

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How to do your VIES-registration

For Small Business Regimes

A small business VAT exemption regime is applicable to you provided that your annual turnover before tax does not exceed €37,500 in the previous calendar year OR €41,250 EUR in the previous calendar year when the turnover for the year before last (year n-2) was less than €37,500 EUR.

You should opt to register for VIES even when your turnover does not reach the small business VAT exemption threshold because this is the VAT registration that you need if you are buying services from abroad (i.e. from Uber which is based in the Netherlands). See More information on VIES.

Applying for a small business VAT registration happens by sending a letter to the tax authority, of which a template can be found here.

More information.

When VIES registered, you:

  • Do not charge VAT on your services;
  • Do not reclaim VAT on your business expenses;

But, you:

  • Do declare and pay VAT on purchases of services from abroad; and
  • Do declare the sales you make to companies in EU countries

Your Uber profile

Uber Profile - for small businesses

Be sure to provide us with a valid VAT-number for VIES purposes (by adding it to your Tax Profile / Invoice Settings page) and to update your tax profile in the Uber App by selecting 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.

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.

Note: some links to external sources provide information in French.

Last updated on 16 December 2025