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How to do your VAT registration

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.

The guidance in this page is not relevant for Taxi drivers as they are governed under a separate tax regime.

Consult a tax advisor for more details on criteria and requirements that apply to you.

Read in Italian.

What your registration entails

VAT collected from providing services

The VAT you collect from selling your services (transportation services sold to Riders) is payable to the Tax Authority 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.

How to get started

Criteria and Requirements

In Italy, If your turnover is less than EUR 85.000, a Flat Rate Regime is optionally applicable, with simplifications at administrative level and lower taxation.

To get a VAT registration, the following forms have to be submitted to the Revenue Agency electronically per Partner Driver type:

We strongly recommend you speak with a tax advisor.

How to do your VIES-registration

For Small Business Regimes

VIES-registration

This is the VAT registration that you need if you are buying services from, or selling services abroad (e.g. Uber in the Netherlands).

Under a VIES-only registration, you:

  • Do not charge VAT on your services;
  • Do not reclaim VAT on your business expenses;
  • Do declare and pay VAT on purchases of services from abroad; and
  • Do declare the sales you make to companies in EU countries

Simplified regime

Where your turnover is less than 85.000 EUR, you might be able to register for the flat rate regime.

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 this government website.

Your Uber Profile

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.

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.

Note: some links to external sources provide information in Italian.

Last updated on 16 December 2025