How to register as a VAT payer
VAT registration is compulsory when your turnover exceeds its threshold which is PLN 200 000 in 2020. If your turnover does not exceed this amount, you must register for VIES or you can opt to register for VAT voluntarily.
If you are new to VAT, this page guides you through the basics of the registration. Expect the registration may take about a week.
Note! To send a VAT-R declaration online via the Tax Portal you must have a qualified electronic signature .
VAT-R declaration can be attached to an application for entry or change of entry in CEIDG. Sign the documents with a qualified electronic signature or Trusted Profile.
You can also print an appropriate VAT-R form (version 14), sign and send it by post or submit it personally at a relevant tax office.
Consult a tax advisor or an accountant for more details on criteria and requirements that apply to you.
Read in Polish
Что влечет за собой регистрация
VAT collected from provision of services
The output VAT charged on services (transport services) is payable to a tax office together with your VAT return.
Вычет НДС с затрат на ведение деятельности
Besides collecting VAT, it can also be charged on you by other parties. For example, on business expenses such as fuel or car repairs. When you are VAT-registered, you may be able to deduct the input VAT from the output VAT. Deduction of 100% VAT from expenses related to passenger cars is acceptable provided that the cars are used for business activity only and a mileage logbook is kept.
Services provided to you by Uber are subjects to VAT. VAT on this business expense falls under a special rule: the reverse charge mechanism. This means that you have to self-account for the output VAT, by calculating VAT from the invoice amount and report it as output VAT in your VAT return if you are registered only to VIES. If you are a registered VAT payer, you can also show this amount on the input tax side. Then the VAT becomes neutral.
For more information on your VAT obligation, go to the following government website.
Как подать заявку
Register for VAT if your annual turnover reaches PLN 200 000 (2020).
To get registered for VAT purposes, you need to fill in and submit the VAT-R form.
When your turnover does not reach this threshold, you should either: apply for a full VAT registration voluntarily; or apply for a VIES registration when you are buying services from oher European country. More on VIES will follow later.
We strongly recommend you contacting with tax professionals at:
Other provisions
If your annual turnover does not exceed the threshold of PLN 200.000 (2020), you can either register for VAT voluntarily, or apply for a VIES-only registration.
Under a VIES-only registration, you:
- do not charge VAT on your services;
- do not reclaim VAT on your business expenses;
- declare and pay VAT on purchases of services from abroad; and
- declare sales you make to companies in EU countries.
If you want to apply for a VIES-only registration, you should make this clear in section C.3 of the VAT-R form.
Профиль Uber
Uber Profile VIES
Make sure that you have provided us with a valid VAT-number (by adding it to your Tax Profile / Invoice Settings page) and that you have updated your tax profile in the Uber App. Select the “Small Business Regime” option if your annual turnover is less than PLN 200,000 (2020) unless you voluntarily opted to register for VAT.
Uber Profile VAT
Provide us with a valid VAT-number (by adding it to your Tax Profile / Invoice Settings page) and update your tax profile in the Uber App
Часто задаваемые вопросы
- Can Uber pay VAT on my behalf?
No, it can’t. As an independent entrepreneur, you are responsible for registration, reporting and paying VAT and other taxes applicable to you to a tax office.
- Нужно ли регистрировать компанию?
Registration of your business activities is obligatory. You could do it, for example, by registering an LLC or a sole proprietorship.
Registering an LLC Limited Liability Companies should be registered in the National Court Register (KRS). You can do this in the traditional way: by visiting one of the registries, or online via the eKRS system. If you choose online registration, a notary involvement is not needed. But, you need to have a trusted profile.
It should be emphasised that the establishment of a LLC requires a minimum share capital of PLN 5,000.
Registering a sole proprietorship Sole proprietorships are registered at the Business Registration and Information Center (CEIDG). Again, you can register by paying a visit to the office or register online.
If you already have a registered sole proprietorship, you should inform the CEIDG that you are expanding your business activity by updating your registration data.
- How should I calculate my turnover via the Uber app?
Your turnover is a sum of the delivery services you sold through the Uber Eats platform. However, it should be stressed that for tax purposes you probably need to include the turnover from any other activities you perform beyond the Uber Eats platform too.
We suggest contact with a tax office, chamber of commerce and/or your tax accountant to make sure that you have calculated your turnover correctly!
- I receive other payments from Uber (e.g. incentives, referrals). What should I do regarding VAT on these?
Typically, these payments are considered services provided by you to Uber. These services are normally not subjects to VAT in Poland, but they should be mentioned in your VAT return, JPK file and EC Sales Listing
Please contact a tax office, chamber of commerce and/or your tax accountant to ensure that you act properly.
- How do I ensure my compliance with the regulations?
VAT return A monthly VAT return has to be submitted electronically no later than the 25th of the next month, using the VAT-7 form. Along with it, the Standard Audit File (JPK) should be submitted as well. If you are registered only to VIES, you submit a VAT-9M form with JPK.
You also have to submit your recapitulative statement (VAT-UE form) every month, no later than the 25th of the following month.
EC Sales If you provides services to Uber you must declare this in your EC Sales Listing no later than the 25th of the following month.
Please note that the date of tax return submission is the same as the date of payment of any tax. Since January 2020, we have been paying taxes to an individual tax account, which can be generated here.
We suggest contacting a tax office and/or your tax accountant to make sure that you follow the regulations!
- Как запросить возврат НДС?
VAT returns are submitted online via the website of the Ministry of Finance. One of the methods you could use is the e-Deklaracje Desktop application.
- How should I submit my JPK file?
JPK file can be prepared by the use of :
- free e-microfirma application;
- free JPK 2.0 client tool for generating and sending a JPK_VAT form
- updated accounting program or one of commercial online applications.
To sign a JPK file you can use:
- Trusted Profile (eGO)
- a free electronic signature that you can set up in almost every office, as well as via electronic banking. See how to set up a Trusted Profile
- qualified electronic signature - it is a paid electronic signature used for signing documents.
- Which Uber’s data are needed for my EC Sales Reporting?
Uber Portier BV’s VAT number: NL856287386B01 is needed.
- Is the Uber Tax Summary clearly explained?
- What is it? Your Tax Summary is a document that provides a detailed breakdown of your earnings through the Uber Eats platform. It’s not an official tax document but could help you or your preferred tax professional prepare your tax return.
- 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
- Should I opt-in to VAT ? For new business activities, the turnover limit is calculated proportionally. The entire transaction that exceeded the limit is subject to VAT. You are not automatically registered when the trading limit is exceeded. In addition, the entrepreneur should register for VAT before the transaction causing the limit to be exceeded.
- Есть ли дополнительная информация, с которой я могу ознакомиться?
Please see the Tax Comments as prepared by KPMG
Economic conditions and tax status of each Partner should be examined individually. Therefore, the information on this site may not apply to your tax obligations and should not be replaced by professional tax advice. Uber can’t provide you with tax advice for your individual situation, and therefore we strongly recommend contact with a professional tax advisor or accountant to get tailored help and advice for your specific circumstances. The information on this page is for Polish recipients only.
Last updated: 31st of July 2021
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