VAT return

Depending on your situation, a VAT return should be submitted monthly or quarterly via form 300.

VAT return - VIES

A VAT return has to be submitted (form 301) in the months in which there have been intra-community transactions.

EC Sales Listing

If you supplied services to Uber, the corresponding amounts have to be included in your VAT return (excluding VAT), and declared in your EC Sales Listing (form 390).

To start driving as a PD and obtain a VAT number, you have to register as a sole proprietor, or register a company if you wish.

If you are not registered in any way yet, you should register at the RO Trade Registry. You can do this in person, or via this link. You can choose between registering as an individual and registering a legal entity.

If you already are a registered individual, or already own a registered company, you should ensure your new activity (driving and using the Uber platform) is mentioned in the Articles of Association.

Heads up: after registration at the trade registry you are not automatically registered for VAT purposes. You will need to apply for a VAT number separately at ANAF.

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

Typically, these payments are considered as services provided by you to Uber. These services are normally not subject to VAT in Romania, 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 make 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, such as a cleaning fee. This is a charge by you to the Rider for soiling your car, which is 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.

Submission can be done through the ANAF portal via this link

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

Your annual turnover exceeds RON 300.000: you must get a full VAT registration;

Your annual turnover is below RON 300.000: you can opt for a full VAT registration. If you do not, you must get a small business VAT registration (VIES-only registration).

You can opt to register for VAT under the general VAT regime. In such a case you will invoice VAT to your clients and be able to deduct VAT on your professional expenses.

If you do so, do not forget to update your Uber profile (by unticking the “small business regime” box)

Please consult your tax advisor for further information.

You contract with Uber BV based in the Netherlands, therefore, in accordance with EU VAT rules you need to reverse-charge Romanian VAT at 19% on Uber’s services fee, this means that:

• Uber charges no VAT on its services fee invoices;
• You should self-assess 19% of Romanian 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 Romanian tax authorities depending on your VAT regime.

Please consult your tax advisor for further information.

It is never too late. We strongly recommend you to reach out to the Tax Authorities and/or your tax accountant to register and regularize your situation. Based on the business information provided (date of start of your entrepreneurial activity and turnover generated since that date) the Tax Authorities will be able to assess the VAT due with respect to past years.

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 19% in Romania).
• 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