VAT Compliance for Portuguese Uber Eats Delivery Partners
You have to register for VAT if you wish to deliver food using the Uber platform.
If you’re new to VAT, this page walks you through the basics of the VAT registration process.
VAT registration can be done online via the Portuguese Tax Authorities Portal (PTA Portal) or in person at a PTA branch.
To get specific advice about your personal circumstances, you should consult a tax advisor.
Read in Portuguese
Overview of VAT
VAT is a tax charged on the sale or import of taxable goods or services in Portugal. You are obliged to register for VAT purposes if your annual turnover or expected annual turnover exceeds EUR 13,500. Please note that this threshold is valid for 2023. In 2024 it will be increased to EUR 14,500 and in 2025 to EUR 15,000.
You may also register for VAT voluntarily if you make taxable supplies where your turnover or expected turnover does not exceed the threshold indicated above.
The standard VAT rate is 23%. Other VAT rates may apply for specified goods or services. Also, certain goods and services may be zero-rated or exempt from VAT as prescribed by the VAT Code and other legislation in force.
Assuming that you already have a Portuguese tax number, please register for VAT on the PTA Portal.
Recovering your password
Once you have completed the registration process on the PTA Portal, you must follow the process below. Please note that, to comply with the Portuguese law, you are required to follow this process even if you do not reach the threshold (EUR 13,500 for 2023). The only difference is that if you don’t reach this threshold, you will be exempt from paying VAT and submit VAT returns. \
Log into the PTA Portal by clicking on "Iniciar sessão" in the top right corner of that page and filling in your Portuguese tax identification number and PTA password.
Where you forget or would like to reset your password, after clicking on “Iniciar sessão”, click on the “Recuperar Senha” button hyperlink at the bottom center of the page.
A new PTA Portal Page will open where you are supposed to choose one of two different methods for recovering your password. depending on which suits you better.
For the first method, you will have to answer the safety question you set when you first registered on the PTA Portal. If you have your phone number linked to your PTA account, you will be able to immediately reset your password by inserting, in the PTA Portal page, the code that will be sent to you by SMS and choosing a new password. However, if that is not the case the new password will be sent to your tax address by post within an average of 5 business days.
For the second method, you will need your “chave móvel digital”. With this method you will be able to reset your password immediately.
If neither of these two options suits you, you should send an e-mail, using the same e-mail address that you registered with the PTA to: portal-senhas@at.gov.pt
The subject line should read: Cancelamento de senha NIF _ _ _ _ _ _ _ _ _ _
The body of the e-mail should state:
- NIF:
- Complete Name:
- Tax Domicile:
After receiving confirmation by e-mail that the access password has been cancelled, you must re-register on the PTA Portal by clicking on the button "Registar-se" and wait for the new password, which will be sent to your tax address by post within an average of 5 working days.
Overview of VAT
VAT is a tax charged on the sale or import of taxable goods or services in Portugal. You are obliged to register for VAT purposes if your annual turnover or expected annual turnover exceeds EUR 13,500. Please note that this threshold is valid for 2023. In 2024 it will be increased to EUR 14,500 and in 2025 to EUR 15,000.
You may also register for VAT voluntarily if you make taxable supplies where your turnover or expected turnover does not exceed the threshold indicated above.
The standard VAT rate is 23%. Other VAT rates may apply for specified goods or services. Also, certain goods and services may be zero-rated or exempt from VAT as prescribed by the VAT Code and other legislation in force.
Assuming that you already have a Portuguese tax number, please register for VAT on the PTA Portal.
Recovering your password
Once you have completed the registration process on the PTA Portal, you must follow the process below. Please note that, to comply with the Portuguese law, you are required to follow this process even if you do not reach the threshold (EUR 13,500 for 2023). The only difference is that if you don’t reach this threshold, you will be exempt from paying VAT and submit VAT returns. \
Log into the PTA Portal by clicking on "Iniciar sessão" in the top right corner of that page and filling in your Portuguese tax identification number and PTA password.
Where you forget or would like to reset your password, after clicking on “Iniciar sessão”, click on the “Recuperar Senha” button hyperlink at the bottom center of the page.
A new PTA Portal Page will open where you are supposed to choose one of two different methods for recovering your password. depending on which suits you better.
For the first method, you will have to answer the safety question you set when you first registered on the PTA Portal. If you have your phone number linked to your PTA account, you will be able to immediately reset your password by inserting, in the PTA Portal page, the code that will be sent to you by SMS and choosing a new password. However, if that is not the case the new password will be sent to your tax address by post within an average of 5 business days.
For the second method, you will need your “chave móvel digital”. With this method you will be able to reset your password immediately.
If neither of these two options suits you, you should send an e-mail, using the same e-mail address that you registered with the PTA to: portal-senhas@at.gov.pt
The subject line should read: Cancelamento de senha NIF _ _ _ _ _ _ _ _ _ _
The body of the e-mail should state:
- NIF:
- Complete Name:
- Tax Domicile:
After receiving confirmation by e-mail that the access password has been cancelled, you must re-register on the PTA Portal by clicking on the button "Registar-se" and wait for the new password, which will be sent to your tax address by post within an average of 5 working days.
Overview of VAT
VAT is a tax charged on the sale or import of taxable goods or services in Portugal. You are obliged to register for VAT purposes if your annual turnover or expected annual turnover exceeds EUR 13,500. Please note that this threshold is valid for 2023. In 2024 it will be increased to EUR 14,500 and in 2025 to EUR 15,000.
You may also register for VAT voluntarily if you make taxable supplies where your turnover or expected turnover does not exceed the threshold indicated above.
The standard VAT rate is 23%. Other VAT rates may apply for specified goods or services. Also, certain goods and services may be zero-rated or exempt from VAT as prescribed by the VAT Code and other legislation in force.
Assuming that you already have a Portuguese tax number, please register for VAT on the PTA Portal.
Recovering your password
Once you have completed the registration process on the PTA Portal, you must follow the process below. Please note that, to comply with the Portuguese law, you are required to follow this process even if you do not reach the threshold (EUR 13,500 for 2023). The only difference is that if you don’t reach this threshold, you will be exempt from paying VAT and submit VAT returns. \
Log into the PTA Portal by clicking on "Iniciar sessão" in the top right corner of that page and filling in your Portuguese tax identification number and PTA password.
Where you forget or would like to reset your password, after clicking on “Iniciar sessão”, click on the “Recuperar Senha” button hyperlink at the bottom center of the page.
A new PTA Portal Page will open where you are supposed to choose one of two different methods for recovering your password. depending on which suits you better.
For the first method, you will have to answer the safety question you set when you first registered on the PTA Portal. If you have your phone number linked to your PTA account, you will be able to immediately reset your password by inserting, in the PTA Portal page, the code that will be sent to you by SMS and choosing a new password. However, if that is not the case the new password will be sent to your tax address by post within an average of 5 business days.
For the second method, you will need your “chave móvel digital”. With this method you will be able to reset your password immediately.
If neither of these two options suits you, you should send an e-mail, using the same e-mail address that you registered with the PTA to: portal-senhas@at.gov.pt
The subject line should read: Cancelamento de senha NIF _ _ _ _ _ _ _ _ _ _
The body of the e-mail should state:
- NIF:
- Complete Name:
- Tax Domicile:
After receiving confirmation by e-mail that the access password has been cancelled, you must re-register on the PTA Portal by clicking on the button "Registar-se" and wait for the new password, which will be sent to your tax address by post within an average of 5 working days.
Consequences of your VAT registration
VAT collected from providing services
You are registered for VAT and you provide Delivery Services to Uber, which are subject to 23% VAT.
The VAT you charge and collect from selling your delivery services must be remitted to the PTA. This is referred to as Output VAT.
VAT on business expenses
Besides collecting VAT, third parties may charge you with VAT upon acquisition by you of taxable goods or services. This happens, for example, on business expenses such as motorcycle repairs, in which the repair shop will charge you with VAT (probably included in the price you pay for the repair). This is referred to as Input VAT. When you are VAT registered, you may be able to deduct this Input VAT from the Output VAT you collected, and only deliver the PTA the positive difference between them. However, where you are not VAT registered (i.e. those who do not meet the threshold – EUR 13,500 for 2023 - and who have not voluntarily registered) this input VAT will be a cost to you and will not be deductible.
The VAT on fuel expenses incurred for business purposes is claimable/deductible from the Output VAT only when you are registered for VAT.
Please note that input VAT is only deductible within a period of 4 years from when the expense was incurred and upon submission of proof of a valid invoice. Any invoices/purchases exceeding 4 years are time-barred and cannot be claimed when filing for VAT.
Submission of VAT returns & VAT compliance
VAT should be remitted, and VAT returns are to be submitted until 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 monthly or quarterly regime.
The monthly regime is only applicable to taxpayers who had a turnover in the previous calendar year or who expect to have a turnover in the current calendar year of EUR 650,000 or more or to those who voluntarily choose this regime.
Persons with no VAT to declare are still required to submit a VAT return (all amounts as null/0). More details about filing of VAT returns can be found HERE.Please note that you will not be able to deduct VAT related to exempt services.
Failure to register for VAT where you have met the threshold may result in a penalty being imposed by the PTA. You may also register for VAT voluntarily if your annual turnover does not exceed the threshold.
Failure to remit VAT and submit VAT returns attract a fine and potentially, the payment of interests.
You are required to keep records regardless of your registration status for VAT.
We strongly recommend that you speak with a tax advisor to ensure you fully understand your VAT obligations.
How to do your VIES-registration
In order to carry out intra-community transactions, Delivery Partners must be included in the VAT information exchange system (VIES) archive.
This is made upon filing the Declaração de Início de Atividade, or upon submission of a change of activity return (Declaração de Alterações de Atividade) within the PTA Portal, by indicating that you plan to carry out this type of transactions (please see “How to do your VAT registration”).
The current business model adopted by Uber Eats does not require registering intra-community transactions, but it is advisable to do the registration.
We strongly recommend you speak with a tax professional. Here are a few suggestions:
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.
FAQ
- Where do I register for VAT?
At the nearest PTA branch or using the PTA Portal.
- Does Uber pay VAT on my behalf?
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!
- Do I have to register a company?
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.
- 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 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.
- I receive other payments from Uber (e.g. incentives, referrals of new delivery partners). What should I do as regards VAT for these?
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. - How are tips taxed and where can I find the amounts I have received as tips?
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.
- How do I ensure my compliance?
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.
- Will Uber self-bill or issue invoices on my behalf?
Uber will share delivery data information with a certified invoicing service provider. They, will issue e-invoices on your behalf.
- Is there VAT on the service fee I pay to Uber?
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. - Did Uber Eats always operate under this model in Portugal?
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.
- What are Uber’s details I need to use for my VAT reporting?
You are likely contracting with Uber Eats Portugal, Unipessoal LDA (516248022).
- Can I claim/deduct VAT?
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. - How and when do I file VAT returns?
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. - Is there any additional information I can read?
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 partners providing activity in Portugal only.
Last updated: August 31, 2023
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