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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 services (transportation services sold to Riders) is payable to 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 fuel and car 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.

How to get started

Criteria and requirements

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.

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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 HMRC 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 Oct 2023