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How to do your VAT registration

If you conduct business activities and sell services, you must register for VAT with the Swedish Tax Agency. You must submit VAT returns and pay VAT to the Tax Agency on the sales.

When you buy services from abroad (e.g. Uber which is based in the Netherlands) or provide services to companies and businesses in other EU countries, such as Uber, you also need a VAT registration. If you’re new to VAT, this page walks you through the basics of your registration process. Expect the registration process with the Tax Agency to take 2 to 6 weeks.

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

Read in Swedish.

What your registration entails

VAT collected from providing services

The VAT you collect from selling your services (output VAT on transportation services sold to Riders) is payable to the Tax Agency with your VAT return.

VAT on business expenses

Besides collecting VAT, VAT will also be charged to you by other companies (input VAT). For example on business expenses such as fuel and car repairs. When you are registered for VAT and charge VAT on your sales, you may have the right to deduct input VAT from your collected VAT. You will then pay to the Tax Agency the difference between the VAT that you charge on your sales (output VAT) and the VAT that you pay on your purchases (input VAT).

How to get started

Criteria and Requirements

If you sell transportation services via the Uber platform, a VAT registration is required.

As a sole trader or a limited liability company, you can apply for a registration online, verksamt.se , or by submitting the 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 with a tax professional. Here are a few suggestions:

Your Uber Profile

Be sure to provide us with a valid VAT-number (by adding your Registerutdrag/Registeringsbevis). You will receive an email when it is possible to approve your Tax Profile/Invoice Settings page within 24 hours.

FAQ

  • You can conduct business either in a limited liability company or as a sole trader (self-employed). When starting a limited company, you must have at least SEK 100,000 in share capital.

  • Starting January 1, 2025, the VAT registration threshold will increase to SEK 120,000. If your annual turnover is below this amount, you might be eligible to apply for the Small Business Regime (SBR) in Sweden. If you choose to apply the SBR, we request that you inform Uber by ticking the SBR box under your tax profile settings. This regime applies as long as your annual turnover (excluding VAT) does not exceed the SEK 120,000 threshold defined by the Swedish tax authority. For further information about VAT and the Small Business Regime, please visit the Tax Agency website.

  • 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 Sweden, but they should be mentioned in your EC Sales Listing and in box 39 of your VAT return. 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:

    • 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

    Please speak with the tax office, and/or your tax accountant to ensure you apply the right tax and VAT treatment on these transactions.

  • You will find detailed information about VAT at the Swedish Tax Agency’s website www.skatteverket.se, where you can read or download guides, legal case reports, brochures, forms and other documents

  • You can use the Agency’s electronic service to submit your VAT returns and EC sales lists/recapitulative statements.

  • UBER B.V.’s VAT number is: NL 8520 71589 B01.

  • 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.

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

Last updated on April 30, 2023