How to do your VAT registration
If you’re new to VAT, this page walks you through the basics of your registration process. Expect the registration to take 5 to 7 days.
Consult a tax advisor for more details on criteria and requirements that apply to you. For example, you could visit the Greenlight Hub in our Amsterdam office, where A4U Taxi can help you out.
What your registration entails
VAT collected from providing services
The VAT you collect from selling your services via the Uber App can fall into two categories:
- VAT is charged on transportation services by you to Riders.
- VAT is charged by you to Uber on services that you may provide such as marketing and availability services.
VAT on business expenses
Besides collecting VAT, VAT can also be charged to you by several parties. Uber charges you with VAT on service fees and you may incur VAT on other business expenses such as fuel. When you are VAT registered, you may be able to deduct this from your collected VAT.
Criteria and requirements
As a Dutch PD, you have to register for VAT. In order to get a VAT-registration, you have to register your business activities with the Chamber of Commerce first.
I am not registered yet
If you’re not already registered at the KvK, you can register quite easily. The following link will get you started on how to do this. The KvK will ask you what kind of registration you prefer (e.g. a sole proprietorship or a BV) and will tell you what steps to take to get registered. This typically involves booking an appointment and bringing certain documents with you.
I already have a registered sole proprietorship
If you already have a registered sole proprietorship, you cannot register another one. Instead, you should inform the KvK that you’re engaging in a new business activity. Please make sure to do so within a week, or there might be consequences regarding your company’s liability.
I already have a registered bv
If you already have a registered BV, you should change the statutes, since you are engaging in a new business activity. Consult a notary if this is the case.
Small Business Registration
If your annual turnover does not exceed EUR 20,000 (excluding VAT), you can choose to apply the ‘kleineondernemersregeling’ Small Business Regime. Under this regime, you:
- do not charge VAT on your services,
- do not reclaim VAT as input tax on your purchases;
- do not file VAT returns
You must notify the Dutch tax authorities at least 4 weeks before the period you want to apply this regime via this form.
This regime applies for at least 3 years or up until the threshold of EUR 20,000 is exceeded. In any case, you may withdraw yourself earlier from the regime if you have been registered following the old regime, however, your withdrawal applies for 3 years in that case. Here you will find more detailed information about the requirements.
Please note that even when you are registered under the small business regime you have to provide Uber with a valid VAT-number.
Uber Profile
Uber Profile - small business regime
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.
Please note that this option should only be selected when the small business regime applies to you.
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
- How do I ensure my compliance?
For information about reporting VAT and filing returns, we refer to the tax office website on paying VAT.
- How do I calculate my turnover via the Uber app?
We suggest you contact the tax office, chamber of commerce and/or your tax accountant to be sure you are calculating your turnover correctly!
- 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 9% in the Netherlands).
- Uber Rides Service Fee: this is the fee charged by Uber to you. It is taken from the Gross Uber Rides Fare.
- Is there any additional information I can read?
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 Dutch audiences only.
Note: links to external sources provide information in Dutch.
Last updated on March 31 2023
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