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?
- How do I calculate my turnover via the Uber app?
- 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?
- How do I know if I need to register for full VAT or for VIES only?
- Can I just register for VAT fully?
- I have heard I need to “reverse-charge” VAT on Uber’s services fee, what does this mean for me?
- I have been driving on the Uber platform for a few years now, and have not registered for VAT yet. Is it too late?
- 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?
- The Uber Tax Summary explained?
- Am I required as a driver to register (record) sales of transportation services with the use of a cash register?
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