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.
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.
Criteria and Requirements
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.
How to do your 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
When your turnover is less than 65.000 EUR, you might be able to register for the flat rate regime. 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.
- Do I have to register a company?
- How do I calculate my turnover via the Uber app?
- I receive other payments from Uber (e.g. incentives, referrals of new drivers). What should I do as regards VAT for these?
- How do I ensure my compliance?
- What are Uber’s details I need to use for my EC Sales reporting?
- Will Uber generate invoices to my customers on my behalf?
- How are tips taxed and where can I find the amounts I have received as tips?
- I have heard I need to “reverse-charge” VAT on Uber’s services fee, what does this mean for me?
- The Uber Tax Summary explained? What is it? Who gets it? Where is it? When is it available?
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 March 11 2020