When you are buying services from abroad (e.g. Uber which is based in the Netherlands) or providing services to companies in other EU countries, such as Uber, you may need a VAT registration. If you’re new to VAT, this page walks you through the basics of your registration process. Expect the process to take approximately 10 working days.
Consult a tax advisor for more details on criteria and requirements that apply to you.
Read in Croatian.
The VAT you collect from selling your services (transportation services sold to Riders) is payable to the Tax Authority with your VAT return.
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.
VAT registration is mandatory when your annual turnover exceeds the threshold of 300.000 HRK. If your turnover does not exceed this threshold, you can register for VAT voluntarily, or apply for a VIES-only registration. More on VIES will follow later.
To apply for a VAT number, you can either submit the P-PDV form to the Tax Authority in paper, or online if you are registered for online services.
We strongly recommend you speak with a tax professional. Here is a suggestions:
A VIES registration is the VAT registration that you need if you are buying services from, or selling services to the EU (i.e. from Uber which is based in the Netherlands).
To apply for a VIES registration, the following criteria should be met:
Under a VIES-only registration, you:
To apply for a VIES registration form P-PDV has to be submitted as well, but in section 4 only box 4 should be ticked.
Uber Profile - VIES
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.
To ensure your compliance, the following forms have to be submitted monthly:
To start driving as a PD and obtain a VAT number, you have to register as a sole proprietor, or even register a company if you wish.
Registering as a sole proprietor can be done online, if you have previously obtained an E-citizenship. You could also register by paying a visit to the competent County Office for State Affairs. Expect this registration to cost approximately 250 HRK.
If you wish to incorporate a LLC or Simple LLC you must contact a notary. The notary will instruct you to open a bank account, and to deposit 20.000 HRK for a LLC, or 10 HRK for a Simple LLC, after which the notary can start the incorporation process.
Regardless of your kind of registration (sole proprietor, Simple LLC, LLC) you will have to contact the Croatian Statistics Bureau to obtain the Statistics Code (NKD) next. More information can be found here.
Heads up: after taking these steps, you will have to apply for VAT or VIES separately. You should also register at the Croatian Health and Pension Institute.
Your turnover is the sum of the services you sold. On the Uber app this is the sales made to the Riders. 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!
Basic invoice elements are:
When registered under a general VAT regime and invoices are issued to another VAT payer, there are some additional demands regarding the content of your invoices:
Typically, these payments are considered as services provided by you to Uber. These services are normally not subject to VAT in Croatia, but they should be mentioned in your EC Sales Listing.
Below are some examples of those services:
You may also obtain other income from the Rider:
Those fees are subject to VAT and should therefore be included in your VAT return.
Please speak with the tax office, chamber of commerce and/or your tax accountant to ensure you apply the right treatment.
Uber BV’s VAT number is: NL 8520 71589 B01.
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. Above stated should not be considered as a tax advice, but as a general overview of relevant tax rules. 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 Croatian audiences only.
Note: some links to external sources provide information in Croatian.
Last updated on April 5 2018