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Tax Guidelines for Uber Eats Delivery Partners

As a delivery partner in the Netherlands, you may have VAT and income tax obligations. This page provides some general information on the following

  • VAT: Registration and filing
  • Income tax: Filing
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Income tax

Every person in the Netherlands who has an income above a threshold amount needs to pay income tax.

As you’re self-employed, your taxes aren’t automatically deducted from your earnings. Don’t forget to include your earnings from delivery when filing your income tax returns.

The income tax return is due every year. The deadline for filing is 1 May.

You can find guidelines on filing income tax returns here.

VAT — the basics

All Uber Eats delivery partners are "VAT entrepreneurs" and are required to have their own VAT numbers ("BTW-nummer"). It is easy and free to get one.

This is because VAT is due to the government if you are self-employed and supplying services independently (such as doing so-called "deliveries" for Uber Eats) for which you are compensated.

Are you a delivery partner with annual turnover of less than EUR 20,000? If so, you may be eligible for an exemption from VAT under the Small Business Regime — but you need to register for it. Under this regime, you no longer have to charge VAT or to file VAT returns. See below for more information on how to register.

FAQ

  • Your turnover is the sum of the services you sold. On the Uber driver app this is the services delivered to Uber Eats. 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 you contact the tax office, chamber of commerce and/or your tax accountant to be sure you are calculating your turnover correctly!

  • If you make less than €20,000 per year as freelancer and are registered for the SBR, your net earnings remain the same. Make sure you acknowledge that the SBR is granted to you in your account on partners.uber.com

  • It usually takes 2-4 weeks until you receive the first letter from the Tax Authorities (Belastingdienst).

  • No, it is easy and completely free to request your VAT number.

  • No, to be active on Uber Eats we only ask a VAT number from you. Registering with the CoC is not free, but getting a VAT number is free. It's up to you to register with the CoC, but it is not a requirement to deliver with Uber Eats.

    If you want to register with the Chamber of Commerce you can do so on their website.

  • It takes 4 weeks until the tax authorities will grant registration for SBR.

  • Please see the Tax Comments as prepared by KPMG.

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 Dutch audiences only.

Last updated on Aug 31 2023