VAT Compliance for Portuguese Uber Eats Delivery Partners

At the nearest PTA branch or using the PTA Portal.

No. As an independent contractor, you are responsible for registration, reporting and paying VAT and other taxes applicable to your business activites.

We suggest you speak with a representative at the PTA office closest to you to be sure you are calculating your turnover correctly!

You don’t need to register a company to provide delivery services via the Uber platform. You can be a Partner as an independent contractor.

Your turnover is the sum of the services you sold. On the Uber app this is the sales made to Uber. 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.

Typically, these payments are considered as services provided by you to Uber.
These services are normally subject to VAT in Portugal.
Please speak with a representative at the PTA office closest to you and/or your tax advisor to ensure you apply the right treatment from a tax point of view.

According to Portuguese Income Tax legislation, tips are considered part of your income and should be included in your income tax return and taxed accordingly.
You can check the amount you received as tips on your payment statement or via the Uber App.

Please speak with a representative at the PTA office closest to you and/or your tax advisor to be sure you fully understand your tax obligations.

Regarding your invoices, you must use certified billing software to report transactions in real time. Furthermore, you can export your SAF-T file for accounting or in case of audits through FONOA (Palavras de Jupiter), a third-party certified billing software. Uber will provide you access to create a FONOA (Palavras de Jupiter) account when we activate your Partner Driver account.

Uber will share delivery data information with a certified invoicing service provider. They, will issue e-invoices on your behalf.

Uber is registered as a VAT vendor with the PTA since 2021 and charges VAT at 23% on its fees.

Uber remits the VAT collected to the PTA as part of our commitment to comply with Portuguese tax laws.

No, Uber Eats changed its business model in Portugal on 3 May 2021. In the previous model, delivery services were bought from Uber in Netherlands for which at least a VIES registration was required to self-assess VAT on the service fee paid to Uber in the Netherlands.

You are likely contracting with Uber Eats Portugal, Unipessoal LDA (516248022).

You can deduct the VAT you have paid on purchases of goods or services (“Input VAT”) required for your business where you are registered for VAT.
Such Input VAT may be deducted from the VAT you charge on the delivery services rendered to your customers (“Output VAT”).
Please contact a representative of the PTA or your tax advisor to understand if you can deduct VAT or get a VAT refund.

Once registered for VAT, you must file your VAT (manually or automatically) returns in the PTA’s Portal and ensure you remit the tax to the PTA before the 20th of the month following the month or quarter to which the transactions relate, depending on whether the taxable person is covered by the normal monthly or quarterly regime.
Payments can be done through the PTA’s branches, CTT branches, MB WAY or ATMs.

Should you require more detailed guidance, we suggest you speak to a tax advisor or a representative of the PTA.

Please see the Tax Comments as prepared by KPMG