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.

More information.

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:

• Legalstart
• SFC

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!

• 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).

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.

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).

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!

You may need to mention Uber BV’s VAT number: NL 8520 71589 B01.

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.

Please see the Tax Comments as prepared by KPMG