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Who needs to register for VAT

VAT is a tax charged on the sale of goods or services in Ireland.

You must register for VAT if any of the following applies:

  • Your taxable turnover in the previous 12 months exceeds:
    • €85,000 for the supply of goods, or
    • €42,500 for the supply of services.
  • You expect your taxable turnover to exceed these thresholds in the next 12 months.
  • You receive services from abroad that are subject to the reverse charge, even if your turnover is below the thresholds (NB: this is the case when receiving services when using the Uber app.)

If none of the above apply, you can register voluntarily for VAT in Ireland.

If you’re new to VAT, this page walks you through the basics of your registration process.

Consequences of your VAT registration

VAT collected from providing and receiving services

The VAT you collect from selling your services is payable to Revenue with your VAT return.

Transportation services sold to Riders are exempt from VAT in Ireland.

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.

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.

How to get started

Criteria and requirements

Remember: You must register for VAT in Ireland when you are receiving services from abroad even if you do not breach the normal VAT thresholds. This includes all services provided by Uber from the Netherlands.

What does VAT registration involve in Ireland? VAT registration typically involves:

  • Registering for VAT with Irish Revenue (usually via Revenue Online Service (ROS))
  • Charging VAT on taxable supplies, at the appropriate Irish VAT rate
  • Applying the reverse charge where required, including on services received from abroad.
  • Submitting VAT returns (generally every two months, unless otherwise agreed).
  • Paying any VAT due to Revenue by the relevant filing deadlines.
  • Maintaining appropriate VAT records, including invoices, receipts, and accounting records.

To register, you’ll need details such as:

  • Your business information
  • Expected or actual turnover
  • Information on supplies made and services received, including from overseas
  • Your bank account details Once registered, Revenue will issue a VAT registration number and confirm your VAT return periods.

Some businesses manage their VAT obligations themselves, while others use an accountant or bookkeeping service which can be helpful.

Expect the registration to take 4-6 weeks.

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.

Frequently asked questions

  • No. As an independent contractor, you are responsible for registration, reporting and paying VAT and other taxes applicable to you to the Tax Authority.

  • No you can register as an individual or as a company.

  • Your turnover is the sum of the of the following:

    1. Your income from your activities (including income from providing services via the Uber app); and
    2. The value of services bought from abroad (i.e. from Uber which is based in the Netherlands); and
    3. The value of services provided to companies in other EU countries (such as Uber in the Netherlands).

    Please be aware that you will likely need to include the turnover from any other activities you perform outside of the Uber platform too.

    We suggest you contact Irish Revenue and/or a tax professional to be sure you are calculating your turnover correctly!

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

  • 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.

Last updated on 31 July 2025