How to do your VAT registration
You should need a VAT registration when:
- your annual turnover from activities exceeds 36,800 EUR (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 from 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 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.
Criteria and Requirements
Applying for a VAT registration is obligatory when your last annual turnover exceeds 36,800 EUR. If you exceed this threshold during your fiscal year, registration is mandatory as well. For more information - section "sortie de régime”.
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. More on VIES will follow later.
The VAT number is normally issued automatically, when you indicate that your turnover will exceed EUR 36,800 per year and you submit one of the following forms :
- Sole proprietor: PO cmb
- Enterprise (SARL, SAS, SA, etc.): M0
How to do your VIES-registration
You should opt to register for VIES when your turnover does not reach 36,800 EUR. More information.
As stated above, you should get a VAT number even if you do not reach this threshold. 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).
Applying for a small business VAT registration happens by sending a letter to the tax authority, of which a template can be found here.
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 (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
- How do I ensure my compliance?
VAT return
If your last annual turnover is more than 34.400 EUR, but less than 238.000 EUR you should submit an annual VAT return, by filling in form 3517-CA12.
If your last annual turnover exceeds 238.000 EUR, a VAT return needs to be submitted periodically (monthly or quarterly), by filling in form 3310-CA3.
VAT return - VIES
Under a VIES-only registration, a return should be submitted annually via form 3517-CA12.
EC Sales Listing
If you supplied services to Uber you must declare this in your EC Sales Listing.
- Do I need to register a company?
Down Small In order to drive as an Uber Partner Driver, you have to register as a sole proprietor, or incorporate a company or be under a fleet partner.
If you have any question related to the set up of your activity you should seek for professional advice - here are a few suggestions:
- How do I calculate my turnover via the Uber app?
Down Small Your turnover is the sum of the services you sold. On the Uber app this is the sales made to the Riders (i.e. including Uber’s services fee). 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!
- How do I know if I need to register for full VAT or for VIES only?
Down Small - Your annual turnover exceeds 34.400 EUR: you must get a full VAT registration;
- Your annual turnover is below 34.400 EUR: you can opt for a full VAT registration. If you do not, you must get a small business VAT registration (VIES-only registration).
- I have heard I need to “reverse-charge” VAT on Uber’s services fee, what does this mean for me?
Down Small You contract with Uber BV based in the Netherlands, therefore, in accordance with EU VAT rules you need to reverse-charge French VAT at 20% on Uber’s services fee, this means that:
- Uber charges no VAT on its services fee invoices;
- You should self-assess 20% of French 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 French tax authorities depending on your VAT regime. Please consult your tax advisor for further information.
- I already have a business (i.e. I have submitted my income tax forms) and my annual turnover is below 34.400 EUR, what should I do?
Down Small If not already done, you will notify the tax authorities that you need a VAT number enabled for making intra-community purchases (see above the link for a letter model).
- Can I just register for VAT fully?
Down Small 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)!
- How do I submit my VAT return?
Down Small 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 are Uber’s details I need to use for my EC Sales reporting?
Down Small You may need to mention Uber BV’s VAT number: NL 8520 71589 B01.
- The Uber Tax Summary explained?
Down Small 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 France).
- Uber Rides Service Fee: this is the fee charged by Uber to you. It is taken from the Gross Uber Rides Fare.
- Is there any additional information I can read?
Down Small 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.
Note: some links to external sources provide information in French.
Last updated on February 19, 2024
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