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Frequently Asked Tax Questions

These Frequently Asked Tax Questions contain information regarding the Income Tax and GST treatment of transactions between Uber, the Driver-Partner (“you”) and your customers (Riders) and was last updated on 1 January 2022. This document provides general information on the Income Tax and GST consequences of your activities on the “Uber Partner app” and is not construed to be exhaustive. This note outlines recommended steps only to assist you in being Income Tax and GST compliant and its intention is to provide general information only.

As personal circumstances vary, it is highly recommended that you seek your own independent legal, tax and GST advice in all circumstances. Nothing in this document confers any liability upon Uber with respect to your Income Tax or GST liability. You are wholly and solely responsible for your GST and Income Tax compliance and all and any liability. Nothing in this document infers or constitutes an employment relationship or agreement between Uber and you, neither express nor implied.

    1. It is part of the Terms of Service between Uber B.V. and Above and Beyond Technologies PSC and you (as Driver-Partner) to comply with your tax-related obligations arising from your activities through the Uber Application. This includes any applicable registration requirements.

    2. In order for us to issue tax compliant invoices to you, you need to complete your Uber account profile by uploading among others your name and your tax registration number (if any).

  • To complete your driver account profile please carry out the following 5 steps:

    1. Select “Profile” from Menu.
    2. Add your name or the name of your company [Commercial Title of your Company] to the first line in the address bar.
    3. Add the address of your business / Company to the second line in the address bar.
    4. Complete the fields regarding City, Country and Postal code.
    5. [Add the Tax Office and Tax registration number of your Company] > Click update.

  • General Sales Tax (“GST”) is a tax charged when a business delivers goods or services (including transportation services), unless an exemption applies for the delivered goods and services under the Jordanian tax legislation.

  • No; local transportation services provided by you to your customers (passengers) are exempt.

  • Yes, in case you only make exempt supplies (i.e. transportation services) you do not have an obligation to register for GST.

  • No. Since Uber is only providing you with a tool to connect with your customers, and you, as an independent contractor, are the one providing the transportation services to the passenger (rider), you, are solely liable for reporting and paying GST to the Income and Sales Tax Department ("ISTD").

  • No, in case you only make exempt supplies (i.e. transportation services) you do not have an obligation to register for GST.

  • By completing the required hardcopy forms and submitting this to the ISTD.

  • The standard GST rate for taxable supplies of services and goods is 16%. Local transportation services are GST exempt.

  • Uber Jordan (i.e. Above and Beyond Technologies PSC) will charge you 16% Jordanian GST on the Uber Service Fee.

  • No, the Uber Service Fee is used to carry out an exempt supply of transportation services. GST incurred to provide GST exempt services is not recoverable.

  • The return needs to be filed within one month after the end of the tax period. The GST return can either be completed in writing (manually) or filed electronically and must be submitted by using the forms prepared by the ISTD for this.

    The tax period is two-months as prescribed in the registration letter issued by the ISTD.

  • It is required to include the following on the invoice:

    • Your address details
    • Your name / name of your company
    • Invoice serial number
    • Date
    • Type of service
    • Service amount
    • GST amount
    • Total amount.

  • In case you have a taxable source of income, you are required to file a tax return according to the form approved by the ISTD within four months after the end of your financial year (in general not later than 30th of April).

    The service fee charged by Uber Jordan can be deducted (as costs) from this income.

  • You can find any invoice issued for you on partners.uber.com on your partner profile. The invoices can be downloaded and saved on your computer. Please find below the steps:

    1. Login with your Driver-Partner account at partners.uber.com.
    2. Go to 'Partner Invoices' in the top menu.
    3. Select the Invoice by scrolling down to the 'Invoice date' you want to download and click PDF in the 'Download' column.
    4. The PDF will now be downloaded to your computer.

  • The invoices issued by Uber Jordan (i.e. Above and Beyond Technologies PSC) to you are tax compliant.

  • Please contact your local tax authority or tax advisor for more info and/or and assistance.

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 Jordanian audiences only.

Last updated on Feb 14 2022