How to do your VAT registration

To ensure your compliance, the following forms have to be submitted monthly:

• The PDV form (http://www.porezna-uprava.hr/en/EN_obrasci/Documents/PDV(English).pdf), to file your VAT return;
• The ZP form, if you made sales to other EU countries;
• The PDV-S form, if you made purchases from other EU countries;
• The U-RA form, invoices book.

To start driving as a PD and obtain a VAT number, you have to register as a sole proprietor, or even register a company if you wish.

Registering as a sole proprietor can be done online, if you have previously obtained an E-citizenship. You could also register by paying a visit to the competent County Office for State Affairs. Expect this registration to cost approximately 250 HRK.

If you wish to incorporate a LLC or Simple LLC you must contact a notary. The notary will instruct you to open a bank account, and to deposit 20.000 HRK for a LLC, or 10 HRK for a Simple LLC, after which the notary can start the incorporation process.

Regardless of your kind of registration (sole proprietor, Simple LLC, LLC) you will have to contact the Croatian Statistics Bureau to obtain the Statistics Code (NKD) next. More information can be found here.

Heads up: after taking these steps, you will have to apply for VAT or VIES separately. You should also register at the Croatian Health and Pension Institute.

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!

Basic invoice elements are:

• Invoice number and date
• Time when the receipt was issued (hour and minute),
• Operator (person) ID on the cash register,
• Unique identification code of the cash receipt,
• ID of the means of payment, such as bills, card, cheque, transaction account, other,
• Place of service or goods delivery
• Description of services rendered/goods sold
• Net amount of the invoice; VAT amount and total amount
• Details of invoice issuer Note:

e-Invoice:

There is an option of issuing e-invoice and said option is mandatory when doing business with public procurement in Croatia whilst for other users is optional.

E-invoice is an electronic invoice identical to a paper invoice.

E-invoice service is an online service for electronic invoice exchange between business entities (suppliers and customers). It is intended for small, medium and large companies and entrepreneurs.
E-invoice enables you to manage the entire business process of issuing, transferring, receiving invoices and attachments and securely archiving, electronically signing and sending them.

For more details please visit: fina.hr

When registered under a general VAT regime and invoices are issued to another VAT payer, there are some additional demands regarding the content of your invoices:

• Details of the recipient
• Date of supply

Typically, these payments are considered as services provided by you to Uber. These services are normally not subject to VAT in Croatia, 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.

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.

The required documents have to be submitted via the online portal of the Tax Authority. If you don’t already have access to this portal, you can request it here.

Uber BV’s VAT number is: NL 8520 71589 B01.

According to Croatian tax regulations

• Income tax: tips are considered income and should be included in your tax return and taxed accordingly.
• VAT: If the tips are indicated on the invoice issued to the Rider it should be subject to VAT at standard rate.

You contract with Uber BV based in the Netherlands, therefore, in accordance with EU VAT rules you need to reverse-charge Croatian VAT at 25% on Uber’s services fee, this means that:

• Uber charges no VAT on its services fee invoices;
• You should self-assess 25% of Croatian 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 Croatian tax authorities depending on your VAT regime.

Please consult your tax advisor for further information.

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 25% in Croatia).
• 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