How to do your VAT registration
In Italy, VAT registration is mandatory, unless your activity is not a regular occupation and you qualify as an Occasional self-employed person with an annual turnover less than EUR 5000, limitation for all the committers, not only for services provided to Uber ("lavoratori autonomi occasionali"). Otherwise, you must have a VAT registration.
If you’re new to VAT issue, this page walks you through the basics of your registration process. The registration process is immediately.
To get specific advice about your personal circumstances, it is recommended consulting a Tax specialist.
Read in Italian
Consequences of your VAT registration
Different rules based on the turnover expectations
Access to the Flat Rate Regime (so called “Regime forfettario”)
If your turnover is less than EUR 85.000, a Flat Rate Regime is applicable, with simplifications at administrative level and lower taxation.
The Flat Rate Regime does not requires that VAT be charged in the sales invoices, no tax substitutes are exercised and there is no obligation to issue electronic invoices.
Access to this Flat Rate regime is subject to compliance with a number of additional requirements, for this reason you may need the assistance of a tax consultant to give you specific details in relation to your situation.
More information can be found on the Italian Fiscal Agency’s website
VAT collected from providing services
The VAT you collect from selling your delivery services is payable periodically to the Tax Authority (not applicable for the Flat Rate Regime).
VAT on business expenses
The VAT registration allow the deduction of the VAT charged on business expenses (such as bicycle repairs) from your collected VAT. The deduction is not allowed in case of Flat Rate regime application.
Italy has introduced a mandatory e-invoicing regime for all business transactions (with some exceptions) including for taxpayers in the Flat rate regime (mandatorily for 1 January 2024). The e-invoicing process is not applicable for the Occasional self-employed person.
Consult a tax advisor for more details on criteria and requirements that apply to you.
How to get started
In Italy, there is no turnover for VAT registration, which means that as a Delivery Partner, you should register for VAT regardless of your turnover, unless you qualify as an Occasional self-employed person ("lavoratori autonomi occasionali") in which case, you are not required by law to register for VAT.
To get a VAT registration, the following forms have to be presented to the Revenue Agency per Partner Driver type:
- Natural person: form AA9/12
- Legal entity: form AA7/10
The AA9/12 model must be submitted within 30 days of the activity start date 3 alternative precedures:
- 1) 2 copies directly (or by delegated person) to the Revenue Agency;
- 2) one copy could be sent with an ID copy by registered mail to the Revenue Agency. The declarations are considered submitted the day of shipment;
- 3) telematics transmission through a consultant encharged. The statements are considered to be submitted on the day that the Receipt from the Revenue Agency is available.
How to do your VIES-registration
In order to carry out intra-community transactions, Delivery Partner must be included in the VAT information exchange system (Vies) archive. The request can be made directly in the business starting declaration (AA9/12 form or AA7/10 form) or, subsequently, by sending an instance to the office.
The current business model adopted by Uber Eats does not require intra-community transactions, but it is advisable to do the registration.
Declaring and paying VAT
Once registered in Italy for VAT purposes, the Delivery Partners must declare the transactions and pay over any tax due.
Periodic VAT tax obligations are the following:
- Annual VAT return (IT)
- Periodic VAT Settlements Communication
- Monthly/quarterly VAT payments (IT)
If your annual turnover is less than 400,000 euros (if your business consists only in service supplies),you may decide to pay VAT quarterly.
In that case, interest is due (1% of VAT debit amount due for each quarter).
These rules are not applicable to the Flat Rate Regime.
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. Select the “Small Business Regime” option if you have chosen the Flat Rate Regime option.
FAQ
- Does Uber pay VAT on my behalf?
No. As an independent contractor, the Delivery Partner is responsible for registration, reporting and paying VAT and other taxes applicable.
We suggest you contact the tax office, chamber of commerce and/or your tax accountant to be sure you are calculating your turnover correctly!
- Do I have to register a company?
You don’t need to register a company to provide delivery services via the Uber platform in Italy (for fleet partners, company registration is mandatory).
We recommend you speak with a tax advisor, the Chamber of Commerce or the Tax Office to ensure you get started correctly.
- How do I calculate my turnover via the Uber app?
Your turnover is the sum of the services you sold. On the Uber app there are the delivery services sold. We suggest speaking to a Tax specialist to be sure you are calculating your turnover correctly!
- I receive other payments from Uber (e.g. incentives, referrals of new delivery partners). 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 subject to VAT in Italy.
Here are some examples:
Referral: reporting someone you know to sign up as a Delivery Partner, helps us very much. The reports can be rewarded by Uber.
Taking office for a certain period of time: The commitment to make you available to carry out delivery services through the Uber app for a certain period of time is considered as a delivery service.
- How are tips taxed and where can I find the amounts I have received as tips?
According to the Italian tax regulations, tips are considered income and should be included in your tax return and taxed accordingly.
We suggest speaking to a Tax specialist.
- How do I ensure my compliance?
The fiscal requirements are different on the basis of the fiscal regime
Occasional self-employed person ("lavoratori autonomi occasionali"):
- Tax Returns
Flat Rate Regime:
- Tax Returns
Simplified Regime (annual turnover until 400.000 euro for services):
- Annual VAT return (IT)
- Periodic VAT Settlements Communication
- Tax Returns
- Withholding tax declaration (770)
- Electronic invoices
The electronic invoicing must follow the standards defined by the Italian Tax Authorities, which have been made available in English here.
- What is the stamp duty obligation?
Stamp duties are levied in Italy on certain documents, and contracts. For invoices or notulas, which report transactions exceeding the threshold of EUR 77.47 and not subject to VAT, it is required a stamp duty equal to 2 euro for each document. The electronic invoices must show the virtual stamp duty selection in the path. Payment is due on a quarterly basis, using through direct charge on the bank account. For traditional invoices the stamp must be affixed.
- Will Uber self-bill or issue invoices on my behalf?
Uber will share delivery data information with a certified invoicing service provider. They, will issue e-invoices on your behalf only if you are on the ordinary tax regime . If you are on the flat rate regime, Uber will issue also issue e-invoices on your behalf. If you qualify as an Occasional self-employed person ("lavoratori autonomi occasionali"), Uber will issue Notulas on your behalf.
- Did Uber Eats always operated under this model in Italy?
No, Uber Eats changed its business model in Italy at the beginning of 2020. In the previous model, delivery services were bought from Uber in Netherlands for which at least a VIES registration was required to self-assess VAT on the service fee paid to Uber in the Netherlands.
- The Uber Tax Summary explained
- 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? Every Uber partner gets one.
- Where is it? You can access your Tax Summary 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), but only if you have updated your Tax Profile / Invoice Settings page with your VAT registration details.
- Is there any additional information I can read?
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. The information on this page is for Italian audiences only.
Last updated: August 31, 2023