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. Expect the registration to take 1 or 2 months.
Consult a tax advisor for more details on criteria and requirements that apply to you.
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.
Criteria and Requirements
Register for VAT if your last annual reporting period turnover is over EUR 49.790. When your last annual turnover did not exceed this threshold, you can opt to register for VAT voluntarily or apply for a VIES-only registration. More on VIES will follow later.
To apply for a VAT registration, form REGDPv19 needs to be submitted via this link.
We strongly recommend you speak with a tax professional. Here are a few suggestions:
How to do your VIES-registration
A VIES-only 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 number given to you must not be used for any other purpose than to report purchases of services from abroad (e.g. from Uber in The Netherlands).
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-only registration, form REGDPv19 needs to be submitted, after the last box in the Appendix is ticked (box for making EC Sales). The form can be found here.
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.
- Do I need to register a company?
Registration of your activities is obligatory. You can do this by registering yourself as a sole proprietor, or by setting up a company.
If you wish to register as a sole proprietor, you should notify the District Office (Department of Entrepreneurship) in order to register the activities, after which you obtain a Certificate of Business License which is followed by registration at the Trade Registry. You can register online via this link or in person. In the latter situation, you should fill in and bring this form
If you wish to set up a company, your registration at the District Office should be followed by registration at the Commercial Registry.
Heads up: after taking these steps you are not automatically VAT-registered. You will have to apply for a VAT number separately.
If you are already registered as a sole proprietor, or already have a registered company, you should notify the authorities that you are engaging in a new activity.
- How do I calculate my turnover via the Uber app?
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. The Financial Administration Office’s website contains some useful information about what to include in the turnover calculation
We suggest speaking to the tax office, chamber of commerce and/or your tax accountant to be sure you are calculating your turnover correctly!
- How do I ensure my compliance?
- I receive other payments from Uber (e.g. incentives, referrals of new drivers). What should I do as regards VAT for these?
Typically, these payments are considered as services provided by you to Uber. These services are usually subject to VAT in Slovakia, 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:
- 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 Those fees are 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.
- How do I know if I need to register for full VAT or for VIES only?
- Your annual turnover exceeds EUR 49.790: you must get a full VAT registration;
- Your annual turnover is below EUR 49.790: you can opt for a full VAT registration.
If you do not, you must get a small business VAT registration (VIES-only registration).
- Can I just register for VAT fully?
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.
- I have heard I need to “reverse-charge” VAT on Uber’s services fee, what does this mean for me?
You contract with Uber BV based in the Netherlands, therefore, in accordance with EU VAT rules you need to reverse-charge Slovakian VAT at 20% on Uber’s services fee, this means that:
- Uber charges no VAT on its services fee invoices;
- You should self-assess 20% of Slovakian 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 Slovakian tax authorities depending on your VAT regime.
Please consult your tax advisor for further information.
- I have been driving on the Uber platform for a few years now, and have not registered for VAT yet. Is it too late?
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.
- How do I submit my VAT return and EC Sales (recapitulative statement)?
- What are Uber’s details I need to use for my EC Sales reporting?
Uber BV’s VAT number is: NL 8520 71589 B01.
- The Uber Tax Summary explained?
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 20% in Slovakia).
- Uber Rides Service Fee: this is the fee charged by Uber to you. It is taken from the Gross Uber Rides Fare.
- Am I required as a driver to register (record) sales of transportation services with the use of a cash register?
Yes, current legislation requires you to register (record) revenue you get for the transportation services with the use of:
- an on-line cash register (a physical device that exchanges data with the tax authorities); or
- a virtual cash register (a mobile app which exchanges data with the tax authorities).
For more details on how to apply for the virtual cash register – refer to this http://t.uber.com/VCR_manual_EN.
Note that a penalty for not registering (recording) revenue on sales of transportation services ranges from EUR 330 to EUR 6 600 and in some cases business certificate can be canceled.
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 Slovak audiences only.
Last update: 16.01.2020