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.
The VAT you collect from selling your services (transportation services sold to Riders) is payable to the Tax Authority with your VAT return.
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.
Register for VAT if your last annual turnover exceeds 45.000 EUR. 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:
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.
No, registering a company is not required, registering an individual activity is sufficient. Naturally, you can register a company if you wish.
To get a company registered, you have to get in touch with the Legal Entity Register (LER). You can start the registration process on this website.
Registration of an individual activity happens at the local tax authority, via this website.
Heads up: after taking these steps, you are not automatically VAT registered. You will need to apply for a VAT registration separately.
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!
A VAT return can be submitted by filling in form FR0600
If your company is engaged in activities subjected to VAT and activities not subjected to VAT, a return should be submitted by filling in form FR0516.
If you supplied services to Uber you must declare this in your EC Sales Listing. You must also fill in a separate declaration via form FR0564.
More information on VAT returns and the EC Sales Listing can be found here.
This can all be done online through the government portal. However, we suggest speaking to the tax office, chamber of commerce and/or your tax accountant to be sure you are compliant!
You may need to mention Uber BV’s VAT number: NL 8520 71589 B01
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