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.
Consult a tax advisor for more details on criteria and requirements that apply to you.
Read in Italian.
The VAT you collect from selling your services (transportation services sold to Riders) is payable to the Tax Authority with your VAT return.
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.
In Italy, there is no turnover for VAT registration, which means that as a Partner Driver, you should register for VAT regardless of your turnover.
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.
This is the VAT registration that you need if you are buying services from, or selling services to abroad (e.g. Uber in the Netherlands).
Under a VIES-only registration, you:
When your turnover is less than 30.000 EUR, you might be able to register for a simplified regime. More information can be found on this government website.
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.
You don’t need to register a company to drive via the Uber platform in Italy (for fleet partners, company registration is mandatory). However, quite some steps have to be taken before you can start driving.
First of all, you have to get a Certificate of Professional Qualification (KB)(. For more information on this, we suggest you read this website.
After getting the Certificate, you have to take an exam at the qualified local authority. See this website for more information.
After passing this test, you will be registered on the Chamber of Commerce’s (CCIAA) official list of qualified drivers.
The last step you should take is to register at the National Social Security Institute (INPS), section artisans and traders.
Heads up: driving via the Uber platform in Italy can be carried out by a sole proprietor, or by a partnership. Using a limited company is not possible.
We strongly recommend you speak with a tax advisor, the Chamber of Commerce or the Tax Office to ensure you get started correctly.
Your turnover is the sum of the services you sold. On the Uber app this is the sales made to the Riders. 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 platform too.
We suggest speaking to the tax office, chamber of commerce and/or your tax accountant to be sure you are calculating your turnover correctly!
Typically, these payments are considered as services provided by you to Uber. These services are normally not subject to VAT in Italy, but they should be mentioned in your EC Sales Listing.
Below are some examples of those services:
You may also obtain other income from the Rider:
Please speak with the tax office, chamber of commerce and/or your tax accountant to ensure you apply the right treatment.
The VAT return has to be submitted online through the Tax Office Portal.
Intrastat - EC Purchase Listing
You have to pay VAT on your purchases from abroad and declare them on your Intrastat summary list.
Intrastat - EC Sales Listing
Sales to other EU countries are not subject to VAT in Italy. Nevertheless, you should declare them on your Intrastat summary list.
Uber BV’s VAT number is: NL 8520 71589 B01.
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 July 9 2018