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How to do your VAT registration

Effective 1 January 2025, you should need a VAT registration when:

  • your annual turnover from activities exceeds €37,500 in the previous calendar year OR €41,250 in the previous calendar year when the turnover for the year before last (year n-2) was less than €37,500 (full VAT registration threshold). Please note that changes aimed at lowering the VAT registration threshold have been proposed but the implementation of this change has been paused on the instructions of the government; or
  • when you are buying services from another European country, such as Uber, which is based in the Netherlands (intracommunity VAT registration for small businesses). If you’re new to VAT, this page walks you through the basics of the registration process. Expect the registration to take 2 to 4 weeks. For more information.

We strongly recommend that you consult a tax advisor. Here are some suggestions for partners who will be able to answer your questions or give you the relevant contact:

Read in French.

What your registration entails

VAT collected from providing services

The 10% VAT you collect from selling your services (transportation services sold to Riders) is payable to the Tax Authority and should be reported in 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 the VAT you collected.

Criteria and Requirements

Applying for a VAT registration is obligatory when your last annual turnover exceeds €37,500 in the previous calendar year OR €41,250 in the previous calendar year when the turnover for the year before last (year n-2) was less than €37,500. If you exceed this threshold during your fiscal year, registration is mandatory as well. Please note that changes aimed at lowering the VAT registration threshold have been proposed but the implementation of this change has been paused on the instructions of the government

See for more information.

When your turnover does not reach this threshold, you should either: apply for a full VAT registration voluntarily ; or apply for a VIES-only registration. For details on VIES, please refer to the section "How to do your VIES-registration".

The VAT number is normally issued automatically, when you indicate that your turnover will exceed €37,500 per year and you submit one of the following forms :

  • Sole proprietor: PO cmb
  • Enterprise (SARL, SAS, SA, etc.): M0

How to do your VIES-registration

For Small Business Regimes

A small business VAT exemption regime is applicable to you provided that your annual turnover before tax does not exceed €37,500 in the previous calendar year OR €41,250 EUR in the previous calendar year when the turnover for the year before last (year n-2) was less than €37,500 EUR. Please note that changes aimed at lowering the VAT registration threshold have been proposed but the implementation of this change has been paused on the instructions of the government

You should opt to register for VIES even when your turnover does not reach the small business VAT exemption threshold because this is the VAT registration that you need if you are buying services from abroad (i.e. from Uber which is based in the Netherlands). See More information on VIES.

Applying for a small business VAT registration happens by sending a letter to the tax authority, of which a template can be found here.

More information.

When VIES registered, you:

  • Do not charge VAT on your services;
  • Do not reclaim VAT on your business expenses;

But, you:

  • Do declare and pay VAT on purchases of services from abroad; and
  • Do declare the sales you make to companies in EU countries

Your Uber profile

Uber Profile - for small businesses

Be sure to provide us with a valid VAT-number for VIES purposes (by adding it to your Tax Profile / Invoice Settings page) and to update your tax profile in the Uber App by selecting 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.

FAQ

  • VAT return

    If your last annual turnover is more than €37.500, but less than €254.000 you should submit an annual VAT return, by filling in form 3517-CA12.

    If your last annual turnover exceeds €254.000, a VAT return needs to be submitted periodically (monthly or quarterly), by filling in form 3310-CA3.

    VAT return - VIES

    Under a VIES-only registration, a return should be submitted annually via form 3517-CA12.

    EC Sales Listing

    If you supplied services to Uber you must declare this in your EC Sales Listing.

    More information.

  • In order to drive as an Uber Partner Driver, you have to register as a sole proprietor, or incorporate a company or be under a fleet partner.

    If you have any question related to the set up of your activity you should seek for professional advice - here are a few suggestions:

  • Your turnover is the sum of the services you sold. On the Uber app this is the sales made to the Riders (i.e. including Uber’s services fee). 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 and/or your tax accountant to be sure you are calculating your turnover correctly!

    • Your annual turnover exceeds €37.500: you must get a full VAT registration;
    • Your annual turnover is below €37.500: you can opt for a full VAT registration. If you do not, you must get a small business VAT registration (VIES-only registration).

  • You contract with Uber BV based in the Netherlands, therefore, in accordance with EU VAT rules you need to reverse-charge French 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 French 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 (i.e. because you are VAT registered and can reclaim the VAT) or may need to be remitted to the French tax authorities (i.e. because you are NOT VAT registered and cannot reclaim the VAT) depending on your VAT regime. Please consult your tax advisor for further information.

  • If not already done, please notify the tax authorities that you need a VAT number enabled for making intra-community purchases. A template for the registration can be found here.

  • You can opt to register for VAT under the general VAT regime (régime réel normal). In such a case you will issue VAT invoices to your clients and be able to deduct VAT on your professional expenses. To opt to VAT you must send a letter to your tax office. Template of the letter. If you do so, do not forget to update your Uber profile (by unticking the “small business regime” box)!

  • This can all be done online through the government portal. We recommend speaking to the tax office and/or your tax accountant to be sure you are compliant!

  • You may need to mention Uber BV’s VAT number: NL 8520 71589 B01.

  • 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 10% in France).
    • 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

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 French audiences only.

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

Last updated on 25 February 2025