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:
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 need to register a company?
- How do I calculate my turnover via the Uber app?
- How do I ensure my compliance?
- How do I submit my VAT return and EC Sales Listing (recapitulative statement)?
- What are Uber’s details I need to use for my EC Sales reporting?
- 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 know if I need to register for full VAT or for VIES only?
- Can I just register for VAT fully?
- I have heard I need to “reverse-charge” VAT on Uber’s services fee, what does this mean for me?
- I have been driving on the Uber platform for a few years now, and have not registered for VAT yet. Is it too late?
- The Uber Tax Summary explained?
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 June 27 2018