How to do your VAT registration
When you are buying services from abroad (e.g. Uber which is based in the Netherlands) or providing services to companies in other countries, such as Uber, you may need a VAT registration.If you’re new to VAT, this page walks you through the basics of your registration process. Expect the registration to take 1 to 3 weeks.
Consult a tax advisor for more details on criteria and requirements that apply to you.
Read in Norwegian.
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
When your turnover exceeds NOK 50.000, you are obliged to register for VAT.
To get VAT registered, registering a company is not per se required. You can also get a VAT registration as a self-employed individual. If you do wish to register a company , just scroll down to the FAQ section for information on how to do so.
We strongly recommend you speak with a tax professional. Here are a few suggestions:
Per Partner Driver type, the following forms and documents need to be submitted for a VAT registration:
- Registration form (hovedblankett)
- Documents: ID Card
Enterprise (limited company)
- Registration form (hovedblankett)
- Documents: ID Card of managing director; excerpt of the corporate register; opening balance sheet’ Articles of Association. A limited company requires a minimum share capital of NOK 30.000
Your 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.
Frequently asked questions
- How do I register a company?
Registering a company happens through www.altinn.no, or by sending in an application on paper.
If you do not have a company registered at the Company Register, you can register via the link provided above and fill in a form called “hovedblankett”. The form requires you to choose what kind of business you wish to create and will tell you what actions to take. Note that if you want to register a limited company, you will need a minimum share capital of 30.000 NOK. We recommend seeking help from an accountant.
If you already have a registered sole proprietorship, you should inform the Tax Office (instead of registering again) that you’re engaging in a new business activity. Please make sure to do so as soon as possible.
If you already have a registered limited company you should change the statutes, since you are engaging in a new business activity. Consult a notary if this is the case.
Heads up: once you’ve finished your company registration, you are not automatically VAT-registered as well. You will have to apply for a VAT number separately, by showing that your turnover has exceeded 50.000 NOK.
- I already have a business and my annual turnover is below NOK 50.000, what should I do?
If the turnover from the business you’ve already established and your Uber rides combined exceeds 50.000 NOK, you will likely need to apply for a VAT registration.
- How do I calculate my turnover via the Uber app?
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 you contact the tax office, and/or your tax accountant to be sure you are calculating your turnover correctly!
- I receive other payments from Uber (e.g. incentives, referrals of new drivers). What should I do as regards VAT for these?
Typically, these payments fall to be treated as services provided by you to Uber BV. This is not typically subject to VAT in Norway but they must be reported under the rules for reversed charge.
- Referral’s: these are Service to Uber. You need to report these in your VAT return under reverse charge.
- Services to Uber: such as Availability services provided by you to Uber. These services should not be reported in your VAT return, but in your recapitulative statement.
- Other payments: please speak with the tax office, chamber of commerce and/or your tax accountant to ensure you apply the right treatment.
- How do I ensure my compliance?
A VAT return should be submitted through the government portal. If your annual turnover is over 1.000.000 NOK, you should submit a VAT return every two months. If your turnover does not reach this amount, you can apply for submission.
- The Uber Tax Summary explained?
What is it? Your Tax Summary is a document that provides a detailed breakdown of your earnings (gross fares) and potential business expenses. It’s not an official tax document but could help you or your preferred tax professional prepare your tax return.
Who gets it? If you drive with Uber, you’ll receive a Tax Summary. Every Uber partner gets one.
Where is it? You can access your Tax Summaries by logging in to partners.uber.com and clicking on Tax Summary.
When is it available? Your Tax Summary is issued monthly.
The VAT you have charged appears on the Tax Summary (and on the invoices to your customers), but only if you have updated your Tax Profile / Invoice Settings page with your VAT registration details.
Here is an explanation of some common terms:
- Gross Uber Rides Fare: this is the full fare that you have charged and invoiced to riders and includes VAT (if any) that you have charged.
- VAT on Transportation: this is the portion of the fare that you have charged which is VAT. The fare is inclusive of VAT (at 25%for transport of goods and 12 for transport of people in Norway).
- Uber Rides Service Fee: this is the fee charged by Uber to you. It is taken from the Gross Uber Rides Fare.
- Is there any additional information I can read?
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 Norwegian audiences only.
Note: some links to external sources provide information in Norwegian.
Last updated on April 25 2018