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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 may need a VAT registration. If you’re new to VAT, this page walks you through the basics of your registration process. The process could last up to 45 days, but will take a lot less time in practice.

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

Read in Romanian

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 your collected VAT.

How to get started

Criteria and Requirements

Register for VAT if your turnover exceeds 300.000 RON. If your turnover does not reach this threshold, you can register for VAT voluntarily, or apply for a VIES-only registration. More on VIES will follow later.

To apply for a VAT registration, the following documents need to be submitted per Partner Driver type: Registered individual: form 070 Enterprise (SRL): form 010 The forms can be found on this government 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

A VIES registration is the VAT registration that you need if you are buying services from, or selling services to abroad (i.e. from Uber which is based in the Netherlands). The VIES registration became a generic name in Romania, this procedure is called “obtaining of a VAT special code for intra-community transactions”.

Under a VIES-only registration, you:

  • do not charge VAT on your services;
  • do not reclaim VAT on your purchases;
  • do declare and pay VAT on your purchases of services from abroad; and
  • do declare the sales you make to other companies in the EU

To apply for a VIES registration form 091 has to be submitted.

Your Uber profile

Uber Profile - VIES

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. Select the “Small Business Regime” option.

Uber Profile - VAT

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 Romanian audiences only.

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

Last updated on January 03 2023