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.
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
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
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.
- Do I have to register a company?
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.
- How do I calculate my turnover via the Uber app?
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!
- I receive other payments from Uber (e.g. incentives, referrals of new drivers). 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 not subject to VAT in Italy, but they should be mentioned in your EC Sales Listing.
Below are some examples of those services:
- Referrals: Getting someone you know to sign up as a driver as well helps Uber a great deal. Therefore, we sometimes pay you for rendering this referral service to us.
- Availability services provided by you to Uber: This is a supply of services rendered by you to Uber when you commit to make yourself available to perform Transportation Services via the Uber app for a certain period of time.
You may also obtain other income from the Rider:
- Cleaning fee: Charge by you to the Rider for soiling your car.
- Lost Item fee: Charge for returning an item left in the car back to a rider Those fees are subject to VAT and should therefore be included in your VAT return.
Please speak with the tax office, chamber of commerce and/or your tax accountant to ensure you apply the right treatment.
- How do I ensure my compliance?
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.
- What are Uber’s details I need to use for my EC Sales reporting?
Uber BV’s VAT number is: NL 8520 71589 B01.
- Will Uber generate invoices to my customers on my behalf?
Uber will share trip data information with a certified invoicing service provider. They, will issue e-invoices on your behalf in accordance with your tax regime, and where your Rider requests an invoice while on the trip and has filled out their Rider’s Tax Profile. After each ride, Uber will issue a PDF to the Rider summarizing the trip Information.
- How are tips taxed and where can I find the amounts I have received as tips?
According to Italian tax regulations, tips are considered income and should be included in your tax return and taxed accordingly. We suggest speaking to the tax office, chamber of commerce and/or your tax accountant to be sure you are calculating your turnover correctly!
- I have heard I need to “reverse-charge” VAT on Uber’s services fee, what does this mean for me?
You contract with Uber BV based in the Netherlands, therefore, in accordance with EU VAT rules you need to reverse- charge Italian VAT at 4% on Uber’s services fee, this means that: Uber charges no VAT on its services fee invoices; You should self-assess 4% of Italian VAT on these Uber’s services fee invoices ;
Ordinarily, 22% VAT applies for reverse charge. However, please note that we have successfully obtained an opinion from the MISE which confirms that the digital communication carried out through an app and platform of an intermediary (who earns a commission) between passengers and drivers (including taxi drivers), and takes place via WiFi and/or data transmission technology (e.g. e.g. LTE, 5G), can be equated with digital communication carried out through the GPRS(2.5G)/GSM(2G) technology between taxi and control centre via radio in broadcast mode.
Therefore, it is our considered view that the 4% should apply on the basis of the afroementioned opinion as well as the 2013 ruling issued by the Agenzia delle Entrate (in which it confirms that the 4% reduced VAT rate applies for radio taxi services provided via GPRS in accordance with Art. 5(2) of Law Decree No 70/1988).
You should declare this VAT on your VAT return. For you, this VAT can be either neutral or may need to be remitted to the Italian tax authorities depending on your VAT regime.
Please consult your tax advisor for further information.
- The Uber Tax Summary explained? What is it? Who gets it? Where is it? When is it available?
- 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? If you drive with Uber, you’ll receive a Tax Summary. Every Uber partner gets one.
- Where is it? You can access your Tax Summaries 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 to your customers), but only if you have updated your Tax Profile / Invoice Settings page with your VAT registration details.
Here is an explanation of some common terms:
- Gross Uber Rides Fare: this is the full fare that you have charged and invoiced to riders and includes VAT (if any) that you have charged.
- VAT on Transportation: this is the portion of the fare that you have charged which is VAT. The fare is inclusive of VAT (at 10% in Italy).
- Uber Rides Service Fee: this is the fee charged by Uber to you. It is taken from the Gross Uber Rides Fare.
- Does Uber Share My Information With Any Authorities?
- Is there any additional information I can read?
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 August 31 2023