Skip to main content

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 15,000 EUR (for 2025) 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.

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