PSP Reporting Obligations - Frequently Asked Questions (FAQ)
What are the Payment Service Provider (PSP) Regulations
Payment Service Provider (PSP) Regulations (based on Article 22 of Law Decree No. 124/2019 (as subsequently amended and integrated) and its implementing Regulations dated 30 June 2022 and 2 September 2022 apply to certain regulated PSPs, including Uber’s authorized PSP; Uber Payments B.V.; that are active in Italy.
Under these regulations, Uber is required to collect and report specified information on certain Italian Merchants. In short, this includes registered and Italian residents who earn income on the Uber platform for which Uber collects digital payments.
Read in Italian.
Who do the PSP Regulations apply to?
The PSP Regulations apply to payment service providers who provide payment processing services to Italian Merchants within the Italian territory. This includes Uber Payments B.V.; Uber’s authorized payments services provider with a license from the Dutch Central Bank, that processes payments for merchants in several EU countries, including in Italy.
Italian merchants refers to contractual partners who use the Uber platform in order to provide services (such as passenger transportation) and/or sell goods (such as the sale of meals) in Italy and for whom Uber Payments B.V. processes payments.
Does Uber’s obligation to share data apply to me?
If as part of your contract with Uber, you have accepted the terms and conditions with Uber Payments B.V. (also referred to as the Payments Terms) relating to payment processing services, the PSP Regulations require us to share certain transaction information relating to you, as an Italian Merchant, with the Italian Tax Authorities (i.e. L’ Agenzia delle Entrate) via PagoPA SpA, a company fully owned by the Ministry of Economy and Finance.
What is required to be shared with PagoPA SpA?
Under the PSP Regulations, we are required to share the following transaction information relating to you as an Italian Merchant with PagoPA SpA:
If you are an natural person (i.e. an individual)
- Fiscal Code
- Total number of trips or orders
- Total value of gross bookings processed via the Uber platform
- Universal Unique Identifier (UUID)
If you are a legal person (i.e. a company)
- Fiscal Code
- VAT Identification Number
- Total number of trips or orders
- Total value of gross bookings processed via the Uber platform
- Universal Unique Identifier (UUID)
The PSP Regulations require Uber to transmit transaction information relating to Italian Merchants to PagoPA SpA on a daily basis.
How do I provide my information?
To provide this information or to ensure that your information is up to date, please follow these steps:
- Log in to your account
- Review and/or update Fiscal Settings
- Complete the form and Submit
Note that the PSP Regulations differ from the DAC 7 Regulations. For information on DAC 7, see HERE.
Data protection rights
What is the legal basis for collecting my data?
PSP Regulations (Article 22 of Law Decree No. 124/2019 (as subsequently amended and integrated) and its implementing Regulations dated 30 June 2022 and 2 September 2022) require Uber to share the data of Merchants to whom it provides payment services. We share your data as it is necessary for us to comply with these legal obligations.
Who will Uber share my data with?
For the purposes of compliance with PSP Regulations, Uber shares your data with PagoPA SpA, who in turn shares with the Italian Tax Authorities.
How do I exercise my data subject rights under the General Data Protection Regulation (GDPR)?
Please see our Privacy Notice for more information about your data protection rights and how to exercise them. You can also visit this link to submit a privacy inquiry, whether you have an Uber account or not.
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