How to do your VAT registration
If you carry on business activities and sell services, you must normally register for VAT with the Swedish Tax Agency. You must charge VAT on your services, submit VAT returns and pay VAT to the Tax Agency on the sales. You may reclaim VAT that you have paid on business-related goods or services.
When you buy services from businesses located abroad, for example from Uber, or provide services to businesses in other EU countries, such as Uber, you also need a VAT registration. If you are new to VAT, this page walks you through the basics of your VAT registration process. The registration process with the Tax Agency usually takes 2 to 6 weeks.
Once you are registered, you will receive a register certificate stating your VAT number. The VAT certificate also states how often you must submit the VAT returns.
Consult a tax advisor for more details on criteria and requirements that apply to you.
Read in Swedish
Consequences of your VAT registration
VAT collected from providing services
The VAT you charge and collect from selling your services is payable to the Tax Agency with your VAT return.
VAT on business expenses
VAT can also be charged on your purchases of business-related goods or services (input VAT), for example on business expenses such as fuel and car repairs. When you are VAT registered and charge VAT on your sales, you may normally reclaim the VAT that you have paid on business-related expenses.
You must report to the Tax Agency the amount of VAT you have charged and the amount of VAT you have paid on your purchases. This is done through your VAT return, which is usually due every 3 months (small businesses with a turnover of less than SEK 1 million per year may choose to report VAT once a year, quarterly or monthly). If you have charged and collected more VAT than you have paid on your purchases, you have to pay the difference to the Tax Agency. If you have paid more input VAT on your purchases than you have charged on your sales, you can reclaim the difference from the Tax Agency.
The services you receive from Uber are subject to VAT. The VAT on this business expense falls under a special rule: the reverse charge method. This means that you have to self-account for the VAT due, by calculating VAT on the invoice amount and report it as VAT payable on your VAT return. When your business and sales are subject to VAT, you will be able to reclaim the same amount as input VAT.
How to get started
If you sell delivery services via the Uber platform, a VAT registration is required.
As a sole trader or a limited company in Sweden, you can apply for a registration online via verksamt.se, or by submitting the Business Registration form, SKV 4620, to the Tax Agency.
Please note that you must apply for VAT registration before starting your business activities.
We strongly recommend that you speak to a tax professional . Here are a few suggestions:
VAT exemption for businesses with limited sales
Up until July 1, when your sales excluding VAT do not exceed SEK 30,000 for a year, you are eligible for applying the exemption from VAT for small businesses. To be exempt, your sales must not have exceeded the threshold amount for any of the 2 preceding years. The exemption is voluntary however, application of the exemption needs to be requested from the Swedish tax authorities. Please note that this threshold for exemption from VAT is extended to SEK 80,000 as per July 2022.
This means that supplies made prior to July 1, 2022 that exceed the previous threshold (of SEK 30,000 (but are below the new threshold (of SEK 80,000), are still subject to VAT. The increased VAT threshold can hence only be applied on deliveries or supplies made from 1 July 2022 onwards.
As per July 1, 2022, if your business is VAT registered and you estimate that your annual value of VAT taxable supplies will be below SEK 80,000 during 2022, you may apply for a VAT exemption with the Swedish Tax Authorities as of 1 July 2022. A condition for the VAT exemption is that the value of your annual VAT taxable supplies has been below the new threshold (SEK 80,000) during the last two tax years.
If you already know at the beginning of the year that the sales will exceed the limit, you cannot use the exemption.
The exemption ends when your sales reach the threshold amount. You must then register for VAT. You must report VAT on the sale that results in the threshold amount being exceeded, and the following sales.
If your business is not already VAT registered, you are automatically exempt if you do not exceed the threshold amount. You can always choose to become liable for payment of VAT even if you do not exceed the threshold amount. You can do this by submitting the Business Registration form, SKV 4620, and stating in section F that the exemption should end.
The exemption does not apply to the purchase of goods and services when you, as the buyer, must report and pay the VAT on the purchase according to the reverse charge method, for example when purchasing services from abroad. You must then be registered for VAT but can still apply the exemption from VAT on your sales if the threshold amount is not exceeded.
When you are exempt from VAT, you cannot reclaim input VAT that you have paid on your business expenses.
When you are exempted, you should not charge VAT in your invoices. Your invoice should state that your sales are exempted from VAT according to the rules for exemption from VAT.
Consult a tax advisor for more details on criteria and requirements that apply to you and keep your Tax Profile up to date.
For more information, please see the website of the Swedish Tax Agency.
Your Uber Profile
Be sure to provide us with a valid VAT identification number (by adding it to your Tax Profile / Invoice Settings page) and to update your tax profile in the Uber App.
FAQ
- 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 you to the Tax Agency. We suggest you contact the tax office, chamber of commerce and/or your tax accountant to be sure you are calculating your turnover correctly!
- Do I need to register a company?
You can carry on business either through a limited company or as a sole trader (self-employed). When starting a limited company, you must have at least SEK 25,000 in share capital.
I am not registered yet
If your business is not registered yet and you wish to start a limited company, you can register the company with the Swedish Companies Registration Office (Bolagsverket) via verksamt.se. The e-service will guide you through the registration process. After the company has been established you can apply for VAT and tax registration online via verksamt.se, or by submitting the Business Registration form, SKV 4620, to the Tax Agency.
As a sole trader, you need to register your business with the Swedish Tax Agency and can (but are not required to) register with the Swedish Companies Registration Office (Bolagsverket). For more information, see verksamt.se.
I am already registered as a sole trader
If you have a VAT number, inform the Tax Agency about your new delivery service business by submitting the form SKV 4639 to the Tax Agency, or by using the e-service at verksamt.se. If you do not have a VAT number, you can apply for a registration online via verksamt.se , or by submitting the Business Registration form, SKV 4620, to the Tax Agency.
I already have a registered limited company
If your company has a VAT number, inform the Tax Agency about your new delivery service business by submitting the form SKV 4639 to the Tax Agency, or by using the e-service at verksamt.se. If you do not have a VAT number, you can apply for a registration online via verksamt.se, or by submitting the Business Registration form, SKV 4620, to the Tax Agency.
- Are there any exemptions for my business?
A limited company or sole trader with sales of transport services and other VAT-liable services that do not exceed the threshold value may be exempt from VAT. For more information, see VAT exemption for businesses with limited sales.
- How do I calculate my turnover via the Uber app?
Your turnover is the sum of the delivery services you sold through the Uber Eats platform. However, please be aware that for tax purposes you need to include the turnover from any other activities subject to VAT that you perform outside of the Uber Eats platform too.
We suggest that you contact the tax office and/or your tax accountant to be sure you are calculating your turnover correctly.
- I receive other payments from Uber (e.g. incentives, referrals). What should I do as regards to VAT for these?
Typically, these payments are considered as services provided by you to Uber. These services are normally not subject to VAT in Sweden, but they should be mentioned in your EU Recapitulative statements and in box 39 of your VAT return.
Please speak to the tax office, and/or your tax accountant to ensure that you apply the right tax and VAT treatment on these transactions.
- How do I ensure my VAT compliance?
You will find detailed information about VAT at the Swedish Tax Agency’s website skatteverket.se, where you can read or download guides, legal case reports, brochures, forms and other documents.
- How do I submit my VAT return and recapitulative statement?
You can use the Tax Agency’s e-services to submit your VAT returns and your recapitulative statement (EU sales list) for your sales to Uber.
- What are Uber’s details I need to use for my recapitulative statement (EU sales list) reporting?
Uber Portier B.V.’s VAT number is: NL 856287386B01.
- 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. Above stated should not be considered as a tax advice, but as a general overview of relevant tax rules. 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 Swedish audiences only.
Last updated: 27 November, 2023
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