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How to do your VAT registration

You may need a VAT registration when your turnover from activities exceeds the VAT registration threshold.

If you’re new to VAT, this page walks you through the basics of the registration process. Expect the registration to take 3 to 5 days.

Consult a tax advisor for more details on criteria and requirements that apply to you.

Read in Lithuanian.

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

Register for VAT if your last annual turnover exceeds 45.000 EUR during last 12 month. If your turnover does not exceed this threshold, registration is not obliged, but you can apply for a registration voluntarily.

To apply for a VAT registration, the following documents have to be submitted per Partner Driver type:

  • Sole proprietor: form FR0389
  • Partnership (MB) and enterprise (UAB): form FR0388

More information can be found on this tax authority website

We strongly recommend you speak with a tax professional. Here are a few suggestions:

Uber Profile

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.

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 Lithuanian audiences only.

Note: some links to external sources provide information in Lithuanian.

Last updated on April 30 2023