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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 EU countries, such as Uber, you will 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 a week or more depending on your specific tax circumstances.

Consult a tax advisor for more details on criteria and requirements that apply to you.

Read in Portuguese.

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 the VAT which you collect.

Criteria and Requirements

If you wish to engage in a commercial activity, such as providing independent transportation services using the Uber Platform, then a VAT registration is mandatory.

If you want to be a Partner Driver in Portugal, you have to set up a company first. This can be done quite easily.

For example, you could use a public service named “Empresa Na Hora”, which is designed to provide a quick service to register a company. More information on this can be found here. This service does not enable you to choose your own company name. If you wish to do so, an application can be filled in here. In order to use this service, you must choose one of the pre-approved by-laws and articles of association, which can be found on this website. After taking these steps, you should physically report to one of the desks listed here to complete the company registration process.

After you have registered your company, you are not automatically VAT registered as well. To get a VAT-registration, you (and your accountant) need to fill in a “beginning of activity declaration” (form no. 1953) and submit this to the tax authorities. You can do this last step directly on the tax authorities’ website.

We strongly recommend you speak with a tax professional. Here are a few suggestions:

How to do your VIES-registration

For Small Business Regimes

VIES-registration

This is the VAT registration that you need if you are buying services from, or selling services abroad (e.g. Uber in the Netherlands).

Under a VIES-only registration, you:

Do not charge VAT on your services; Do not reclaim VAT on your business expenses; Do declare and pay VAT on purchases of services from abroad; and Do declare the sales you make to companies in EU countries

Simplified regime

Where your turnover is less than 13,500 EUR (for 2023), 14,500 EUR (for 2024), and 15,000 EUR (for 2023) you might be able to register for the small business regime. More information can be found on this government website.

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.

FAQ

  • First of all, once you are engaging in business relations with other EU countries (such as Uber BV based in the Netherlands ), you must check fields 6 and 8 from table 09 (Dados Relativos à Atividade Esperada) in the “beginning of activity declaration”. This will automatically add you to the VIES database.

    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.

  • 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, chamber of commerce and/or your tax accountant to be sure you are calculating your turnover correctly!

  • Uber BV’s VAT number is: NL 8520 71589 B01.

  • Uber will share trip data information with a certified invoicing service provider. They will issue e-invoices on your behalf after each trip. Uber will send a PDF to the Rider summarizing the trip information.

  • Typically, these payments are considered as services provided by you to Uber. These services are normally not subject to VAT in Portugal, but they should be mentioned in your EC Sales Listing.

    Below are some examples of those services:

    • Referrals: Getting someone you know to sign up as a driver as well helps Uber a great deal. Therefore, we sometimes pay you for rendering this referral service to us.
    • Availability services provided by you to Uber: This is a supply of services rendered by you to Uber when you commit to making yourself available to perform Transportation Services via the Uber app for a certain period of time.

    You may also obtain other income from the Rider:

    • Cleaning fee: Charge by you to the Rider for soiling your car.
    • Lost Item fee: Charge for returning an item left in the car back to a rider

    Those fees are subject to VAT and should, therefore, be included in your VAT return.

    Please speak with the tax office, chamber of commerce and/or your tax accountant to ensure you apply the right treatment.

  • According to Portuguese tax regulations, tips are considered income and should be included in your tax return and taxed accordingly.

    We suggest speaking to the tax office, chamber of commerce and/or your tax accountant to be sure you are calculating your turnover correctly!

  • You contract with Uber BV based in the Netherlands, therefore, in accordance with EU VAT rules you need to reverse-charge Portuguese VAT at 23% on Uber’s services fee, this means that:

    • Uber charges no VAT on its services fee invoices;
    • You should self-assess 23% of Portuguese VAT on these Uber’s services fee invoices;
    • You should declare this VAT on your VAT return.

    For you, this VAT can be either neutral or may need to be remitted to the Portuguese tax authorities depending on your VAT regime.

    Please consult your tax advisor for further information.

  • Please note that once you engage in business in Portugal, you are required to fully register for VAT and make sure that you are registered for the VAT Information Exchange System - VIES (see how do I ensure my compliance).

  • 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 6% in Portugal; 4% in the Autonomous Region of the Azores and 5% in the Autonomous Region of Madeira).
    • Uber Rides Service Fee: this is the fee charged by Uber to you. It is taken from the Gross Uber Rides Fare.

  • 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 Portuguese audiences only.

Note: some links to external sources provide information in Portuguese.

Last updated on August 31 2023