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 Polish audiences only.

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Last updated on July 31 2021

INFORMATION ON THE IMPLEMENTED TAX STRATEGY BY UBER POLAND SP. Z O.O. FOR TAX YEAR 2022

I. Introduction

This information is intended for the implementation by Uber Poland sp. z o.o. (hereinafter: the "Company") of its obligations under Article 27c of the Corporate Income Tax Act of February 15, 1992 (i.e., Journal of Laws 2023, item 2805, amended).

This information relates to the tax strategy implemented by the Company in the tax year lasting from January 1, 2022 to December 31, 2022 (hereinafter: "tax year 2022").

This Information does not contain any data with restricted access. This is due to the application of legal regulations, in particular data covered by the provisions on the protection of classified data. Consequently, the Company may not disclose this sort of data due to the obligations imposed on it under the provisions of law, rights, contractual obligations or resulting from business decisions made by the Company.

Additionally, this Information does not cover confidential data which, due to the Company's plans and business ventures, are protected as data covered by trade, industrial, professional or production secrets.

II. General information

Information about the Company

Uber Poland sp. z o.o. based in Warsaw (address: Inflancka 4, 00-189 Warsaw, NIP: 7010406919, REGON: 14701942200000) is registered in the Register of Entrepreneurs of the National Court Register kept by the District Court for the Capital City of Warsaw in Warsaw - Business Court of the XII Economic-Registration Division of the National Court Register under the number KRS 0000490069.

The Company began operations in Poland in October 2013 and the object of its business is providing transportation intermediation services and marketing and advertising.

Aims of the Company’s tax strategy

The Company’s tax strategy is aimed to bring the proper fulfillment of its obligations under applicable tax law. The fulfillment of public law obligations by the Company's management is regarded as an obligation of the Company, and the payment of taxes in the right amount and at the right time as a due return of part of the profit to the society in which it operates and whose resources it uses.

The Board of Directors and the Company's management ensure effective and adequate control of the organization from the perspective of fulfilling the obligations imposed on the Company by the tax law, in particular:

• perform with due diligence to ensure the accuracy of the Company's tax settlements;

• demonstrates a proactive attitude in pointing out the values and building the culture of the organization - including transparency in tax settlements;

• places emphasis on verification its contractors and business partners; particularly in terms of where they are based and where they do business;

• invests in expanding the knowledge of its staff on tax law;

• makes decisions to mitigate tax risks by minimizing threats from the external and internal environment.

In addition, tax settlements and the correct qualification of business events under tax law are ensured by the Company through the application of appropriate policies and processes in line with local and international regulations, as well as through ongoing cooperation with external professional tax advisors.

The applicable tax regulations and laws are often complex, and thus can create uncertainty regarding the Company's operations. In view of the above, the Company's tax strategy is being adapted to changes in the environment and within the Company's organization, as well as to identified new risks arising from the industry in which the Company operates.

III. Information about the taxpayer's processes and procedures for managing the performance of its obligations under tax law and the voluntary forms of cooperation with the National Tax Administration authorities used by the taxpayer

1. Information on the taxpayer's processes and procedures for managing the performance of tax law obligations and ensuring their proper implementation

a) Organization of the process of fulfillment of obligations under the tax law

The organization of the process of implementation of obligations under the tax law has the following course in the Company: 1) The Company's Board of Directors exercises general supervision over the implementation of obligations under the tax law. 2) Implementation of obligations under the tax law is the responsibility of the Uber Group tax department, responsible for accounting for taxes within the Company. 3) Tax calculations are made by dedicated employees responsible for tax settlements or external advisors. Preparing calculations, the Company has been continuously cooperating with professional external tax consulting entities for years in order to properly and reliably fulfill tax obligations under the law.

Documents related to tax calculation and copies of submitted returns are archived in an orderly manner in electronic form.

Employees of the departments responsible for tax settlements have the necessary knowledge and skills to ensure that the Company properly performs its obligations under tax law.

The Company takes possible appropriate compliance measures to minimize tax risks and the risk of disputes with tax authorities. If the tax consequences of a given economic event may raise doubts or generate tax risks, the Company consults external advisors with applicable knowledge and experience to clarify doubts and obtain the correct interpretation of tax laws.

b) Procedures applied

The Company has procedures in place to ensure that it properly discharges its tax law obligations in a manner that considers its organizational structure.

The Company has instructions that indirectly enable the proper discharge of its tax obligations (among other things, ensuring orderly access to materials and documents and allowing proper identification of accounts).

The organization of the process of implementation of obligations under the tax law has the following course in the Company, in accordance with the adopted procedures for the document circulation system and internal control:

1. The Company's Board of Directors, as well as the tax department, supervise the implementation of the Company's obligations under the tax law.
2. Tax calculations are made monthly, quarterly or annually (depending on the type of tax) with the support of external advisors based on relevant tax data collected by the Company in accordance with good practices.
3. The Company monitors the timely filing of tax returns and payment of tax in compliance with statutory deadlines.

Documents related to tax calculation and copies of submitted returns are archived in an orderly manner in electronic form on the Company's server.

The Company takes all necessary measures for the correct determination and timely payment of public law receivables.

1. Information on the voluntary forms of cooperation with the National Tax Administration authorities applied by the taxpayer

In tax year 2022, the Company undertook all necessary forms of cooperation with tax authorities in order to duly fulfill its obligations under the tax law.

In tax year 2022, the Company did not enter into any supranational income tax agreements with the head of the National Tax Administration, including any advance pricing agreements (APAs), nor did it engage in cooperation under the Horizontal Monitoring Program.

IV. Information regarding the implementation of tax obligations by the taxpayer on the territory of the Republic of Poland, together with information on the number of information on tax schemes provided to the Head of the National Tax Administration, broken down by the taxes to which they relate

The Company takes all necessary measures to properly and timely fulfill its obligations under the tax laws in the territory of the Republic of Poland.

In tax year 2022 the Company fulfilled tax obligations as a taxpayer for the following taxes:

• corporate income tax (CIT);
• personal income tax (PIT); and
• value added tax (VAT).

In tax year 2022, the Company fulfilled tax obligations as a tax remitter under the following taxes:

• personal income tax (PIT) - on account of employee salaries;
• value added tax (VAT);
• corporate income tax (CIT) - on account of withholding tax on receivables subject to withholding tax paid to foreign contractors.

In tax year 2022, the Company did not submit any information on tax schemes to the Head of the National Tax Administration.

V. Information on transactions with related parties or restructuring activities undertaken by the taxpayer

1. Information on transactions with related parties within the meaning of Article 11a paragraph 1 item 4, the value of which exceeds 5% of total assets within the meaning of accounting regulations, determined based on the last approved financial statements of the company, including those who are not Polish tax residents

According to the Company’s financial statement for 2022, the balance sheet total amounted to PLN 51 635 073,12.

In 2022, the Company incurred following related-party transactions which value exceeded 5% of the balance sheet total:

No Transaction nature Entity / Relationship 1. Service Revenue Uber B.V. Non-resident Indirect capital links 2. Service Cost Uber B.V. Non-resident Indirect capital links 3. Service Revenue Poland Center of Excelence Sp. z o.o. Resident Indirect capital links 4. Service Cost Poland Center of Excelence Sp. z o.o. Resident Indirect capital links 5. Service Revenue Uber Eats Poland Sp. z o.o. Resident Indirect capital links 6. Service Cost Uber Eats Poland Sp. z o.o. Resident Indirect capital links 7. Service Cost Uber Portier B.V. Non-resident Indirect capital links

1. Information on restructuring activities planned or undertaken by the taxpayer that may affect the amount of tax liabilities of the taxpayer or related entities within the meaning of Article 11a(1)(4)

In tax year 2022, the Company did not plan or undertake restructuring activities that may affect the Company's or related parties' tax liabilities.

VI. Information on submitted applications

1. Applications for a general tax ruling referred to in Article 14a § 1 of the Tax Ordinance In tax year 2022 the Company did not apply for a general tax ruling, as referred to in Article 14a § 1 of the Tax Ordinance.

2. Applications for a tax ruling referred to in Article 14b of the Tax Ordinance

In tax year 2022 the Company did not apply for tax ruling, as referred to in Article 14b of the Tax Ordinance. 3. Applications for the issuance of binding rate information referred to in Article 42a of the VAT Act. In tax year 2022 the Company did not apply for binding rate information , as referred in Article 42a of the VAT Act.

1. Applications for the issuance of binding excise information referred to in Article 7d paragraph 1 of the Excise Tax Act In tax year 2022 the Company did not apply for binding excise information referred to in Article 7d paragraph 1 of the Excise Tax Act.

VII. Information, regarding making tax settlements of the taxpayer in countries with harmful tax competition

In tax year 2022 the Company did not make tax settlements in countries with harmful tax competition.