How to do your VAT registration
VAT is a tax charged on the sale of goods or services.
- You must normally register for VAT if your turnover in any continuous 12 month period exceeds the principal threshold of €37,500 in the case of persons supplying services only and €75,000 for persons supplying goods.
- If your turnover does not exceed this amount you can opt to voluntarily register for VAT.
However even if you are under these thresholds you must register for VAT if you are receiving services from abroad.
If you’re new to VAT, this page walks you through the basics of your registration process.
Expect the registration to take 4-6 weeks.
Consequences of your VAT registration
VAT collected from providing services
The VAT you collect from selling your delivery services is payable to the Tax Authority (Revenue) 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 bicycle repairs. When you are VAT registered, you may be able to deduct this from your collected VAT.
The services you receive from Uber is subject to VAT. The VAT on this business expense falls under a special rule: the reverse charge mechanism. This means that you have to self-account for the VAT due, by calculating VAT on the invoice amount and report it as VAT payable on your VAT return.
Criteria and Requirements
//How to get started?
You must register for VAT in Ireland when you are receiving services from abroad even if you do not breach the normal VAT thresholds.
Speaking with a tax professional can be helpful.
How to do your VIES-registration
An accountable person is required to file VIES statements if they supply services to VAT registered customers in other EU member states. You will only be required to register for VIES is you are supplying services to other VAT registered business in the EU.
Your 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.
- Does Uber pay VAT on my behalf?
No. As an independent contractor, you are responsible for registration, reporting and paying VAT and other taxes applicable to you to the Tax Authority.
- Do I have to register a company?
No you can register as an individual or as a company.
- How do I calculate my turnover via the Uber app?
Your turnover is the sum of the delivery services you sold through the Uber Eats platform. 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 Eats platform too.
We suggest speaking to the tax office and/or your tax accountant to be sure you are calculating your turnover correctly!
- Can I just register for VAT fully?
One you receive services from abroad in Ireland you must register for VAT fully.
- I have heard I need to “reverse-charge” VAT on Uber’s services fee, what does this mean for me?
You contract with Uber based in the Netherlands, therefore, in accordance with EU VAT rules you need to reverse-charge Irish VAT on Uber’s services fee, this means that:
- Uber charges no VAT on its services fee invoices;
- You should self-assess Irish 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 Irish tax authorities depending on your VAT regime. Please consult your tax advisor for further information.
- I receive other payments from Uber (e.g. incentives, referrals). What should I do as regards VAT for these?
Typically, these payments are considered as services provided by you to Uber. These services are normally not subject to VAT in Ireland, but they should be mentioned in your EC Sales Listing.
Please speak with the tax office and/or your tax accountant to ensure you apply the right treatment.
- 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
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 Irish audiences only.
Last updated: 3rd of November, 2020