How to do your VAT registration
You may need a VAT registration when your turnover from activities exceeds the VAT registration threshold.
If you’re new to VAT, this page walks you through the basics of the registration process. Expect the registration to take 1 to 3 weeks.
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.
For more information on your tax responsibilities, you can also check this government website.
Criteria and Requirements
Register for VAT if your annual turnover reaches PLN 200.000. If your turnover does not reach this threshold, you should apply for a VIES registration, or register for VAT voluntarily. More on VIES will follow later.
To get registered for VAT purposes, you need to fill in and submit the VAT-R form, which can be found here.
We strongly recommend you speak with a tax professional. Here are a few suggestions:
Other regimes
If your annual turnover does not exceed the threshold of PLN 200.000, you can either register for VAT voluntarily, or apply for a VIES-only registration.
Under a VIES-only registration, you:
- Do not charge VAT on your services;
- Do not reclaim VAT on your business expenses;
- Do declare and pay VAT on purchases of services from abroad; and
- Do declare the sales you make to companies in EU countries.
If you wish to apply for a VIES-only registration, you should make this clear in section C.3 of the VAT-R form.
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.
FAQ
- Do I need to register a company?
Registration of your activities is obligatory. You could - for example - do so by registering an LLC or a sole proprietorship.
Registering an LLC
Limited Liability Companies should be registered with the National Court Register (KRS). You can choose to do this in the traditional way: by visiting one of the registries, or online via the eKRS system. If you choose online registration, no involvement from a notary is needed.
Please be aware that the establishment of an LLC requires a minimum share capital of PLN 5,000.
Registering a sole proprietorship
Sole proprietorships are registered at the Business Registration and Information Center (CEIDG). Again, you can choose to register by paying a visit to the office (see here), or register online.
If you already have a registered sole proprietorship, you should inform the CEIDG that you are engaging in a new business 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.
We suggest speaking to the tax office, chamber of commerce and/or your tax accountant to be sure you are calculating your turnover correctly!
- I already have a business (i.e. I've submitted my VAT-R form) and my annual net sales value is below PLN 200,000, what should I do?
If not already done, you will need to submit the VAT-R form and select the necessary boxes (part C.3) to notify the tax authorities that you need a VAT number enabled for making intra-community purchases.
- 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 treated as services provided by you to Uber BV. This is not typically subject to VAT in Poland, however such transactions should be included in your VAT return. Additionally, this is included in the “recapitulative statement” (also known as an EC Sales List; VAT-UE form).
Please speak with the tax office or your tax accountant to ensure you apply the right treatment of specific payments.
- How do I ensure my compliance?
In order to be compliant, a monthly VAT return has to be submitted electronically no later than the 25th of the next month, using the VAT-7 form. Along with it, the Standard Audit File (JPK) should be submitted as well.
You also have to submit your recapitulative statement (VAT-UE form) every month, no later than the 25th of the following month.
- How do I submit my VAT return and EC Sales (recapitulative statement)?
VAT returns and recapitulative statements are submitted online, via the website of the Ministry of Finance. One of the methods you could use is the e-Deklaracje Desktop application.
- How do I submit my JPK file?
The preparation of JPK file can take place using:
- The free e-microfirma application;
- The free JPK 2.0 client tool for generating and sending the JPK_VAT form;
- An updated accounting program or one of commercial online applications.
To sign the JPK file you can use:
- A Trusted Profile (eGO) - a free electronic signature that you can set up in almost every office, as well as via electronic banking. See how to set up a Trusted Profile.
- A qualified electronic signature - it is a paid electronic signature used for signing documents.
- What are Uber’s details I need to use for my EC Sales reporting?
You may need to mention Uber BV’s VAT number: NL 8520 71589 B01
- 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 Polish VAT at 23% on Uber’s services fee, this means that: Uber charges no VAT on its services fee invoices; You should self-assess 23% of Polish 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 Polish 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.
- 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 8% in Poland).
- 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
- Uber Poland - Tax Strategy for 2022
Please see Uber Poland's Tax Strategy for 2022 in this link
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 Polish audiences only.
Note: some links to external sources provide information in Polish.
Last updated on July 31 2021
INFORMATION ON THE IMPLEMENTED TAX STRATEGY BY UBER POLAND SP. Z O.O. FOR TAX YEAR 2022
I. Introduction
This information is intended for the implementation by Uber Poland sp. z o.o. (hereinafter: the "Company") of its obligations under Article 27c of the Corporate Income Tax Act of February 15, 1992 (i.e., Journal of Laws 2023, item 2805, amended).
This information relates to the tax strategy implemented by the Company in the tax year lasting from January 1, 2022 to December 31, 2022 (hereinafter: "tax year 2022").
This Information does not contain any data with restricted access. This is due to the application of legal regulations, in particular data covered by the provisions on the protection of classified data. Consequently, the Company may not disclose this sort of data due to the obligations imposed on it under the provisions of law, rights, contractual obligations or resulting from business decisions made by the Company.
Additionally, this Information does not cover confidential data which, due to the Company's plans and business ventures, are protected as data covered by trade, industrial, professional or production secrets.
II. General information
Information about the Company
Uber Poland sp. z o.o. based in Warsaw (address: Inflancka 4, 00-189 Warsaw, NIP: 7010406919, REGON: 14701942200000) is registered in the Register of Entrepreneurs of the National Court Register kept by the District Court for the Capital City of Warsaw in Warsaw - Business Court of the XII Economic-Registration Division of the National Court Register under the number KRS 0000490069.
The Company began operations in Poland in October 2013 and the object of its business is providing transportation intermediation services and marketing and advertising.
Aims of the Company’s tax strategy
The Company’s tax strategy is aimed to bring the proper fulfillment of its obligations under applicable tax law. The fulfillment of public law obligations by the Company's management is regarded as an obligation of the Company, and the payment of taxes in the right amount and at the right time as a due return of part of the profit to the society in which it operates and whose resources it uses.
The Board of Directors and the Company's management ensure effective and adequate control of the organization from the perspective of fulfilling the obligations imposed on the Company by the tax law, in particular:
perform with due diligence to ensure the accuracy of the Company's tax settlements;
demonstrates a proactive attitude in pointing out the values and building the culture of the organization - including transparency in tax settlements;
places emphasis on verification its contractors and business partners; particularly in terms of where they are based and where they do business;
invests in expanding the knowledge of its staff on tax law;
makes decisions to mitigate tax risks by minimizing threats from the external and internal environment.
In addition, tax settlements and the correct qualification of business events under tax law are ensured by the Company through the application of appropriate policies and processes in line with local and international regulations, as well as through ongoing cooperation with external professional tax advisors.
The applicable tax regulations and laws are often complex, and thus can create uncertainty regarding the Company's operations. In view of the above, the Company's tax strategy is being adapted to changes in the environment and within the Company's organization, as well as to identified new risks arising from the industry in which the Company operates.
III. Information about the taxpayer's processes and procedures for managing the performance of its obligations under tax law and the voluntary forms of cooperation with the National Tax Administration authorities used by the taxpayer
- Information on the taxpayer's processes and procedures for managing the performance of tax law obligations and ensuring their proper implementation
a) Organization of the process of fulfillment of obligations under the tax law
The organization of the process of implementation of obligations under the tax law has the following course in the Company: 1) The Company's Board of Directors exercises general supervision over the implementation of obligations under the tax law. 2) Implementation of obligations under the tax law is the responsibility of the Uber Group tax department, responsible for accounting for taxes within the Company. 3) Tax calculations are made by dedicated employees responsible for tax settlements or external advisors. Preparing calculations, the Company has been continuously cooperating with professional external tax consulting entities for years in order to properly and reliably fulfill tax obligations under the law.
Documents related to tax calculation and copies of submitted returns are archived in an orderly manner in electronic form.
Employees of the departments responsible for tax settlements have the necessary knowledge and skills to ensure that the Company properly performs its obligations under tax law.
The Company takes possible appropriate compliance measures to minimize tax risks and the risk of disputes with tax authorities. If the tax consequences of a given economic event may raise doubts or generate tax risks, the Company consults external advisors with applicable knowledge and experience to clarify doubts and obtain the correct interpretation of tax laws.
b) Procedures applied
The Company has procedures in place to ensure that it properly discharges its tax law obligations in a manner that considers its organizational structure.
The Company has instructions that indirectly enable the proper discharge of its tax obligations (among other things, ensuring orderly access to materials and documents and allowing proper identification of accounts).
The organization of the process of implementation of obligations under the tax law has the following course in the Company, in accordance with the adopted procedures for the document circulation system and internal control:
- The Company's Board of Directors, as well as the tax department, supervise the implementation of the Company's obligations under the tax law.
- Tax calculations are made monthly, quarterly or annually (depending on the type of tax) with the support of external advisors based on relevant tax data collected by the Company in accordance with good practices.
- The Company monitors the timely filing of tax returns and payment of tax in compliance with statutory deadlines.
Documents related to tax calculation and copies of submitted returns are archived in an orderly manner in electronic form on the Company's server.
The Company takes all necessary measures for the correct determination and timely payment of public law receivables.
- Information on the voluntary forms of cooperation with the National Tax Administration authorities applied by the taxpayer
In tax year 2022, the Company undertook all necessary forms of cooperation with tax authorities in order to duly fulfill its obligations under the tax law.
In tax year 2022, the Company did not enter into any supranational income tax agreements with the head of the National Tax Administration, including any advance pricing agreements (APAs), nor did it engage in cooperation under the Horizontal Monitoring Program.
IV. Information regarding the implementation of tax obligations by the taxpayer on the territory of the Republic of Poland, together with information on the number of information on tax schemes provided to the Head of the National Tax Administration, broken down by the taxes to which they relate
The Company takes all necessary measures to properly and timely fulfill its obligations under the tax laws in the territory of the Republic of Poland.
In tax year 2022 the Company fulfilled tax obligations as a taxpayer for the following taxes:
- corporate income tax (CIT);
- personal income tax (PIT); and
- value added tax (VAT).
In tax year 2022, the Company fulfilled tax obligations as a tax remitter under the following taxes:
- personal income tax (PIT) - on account of employee salaries;
- value added tax (VAT);
- corporate income tax (CIT) - on account of withholding tax on receivables subject to withholding tax paid to foreign contractors.
In tax year 2022, the Company did not submit any information on tax schemes to the Head of the National Tax Administration.
V. Information on transactions with related parties or restructuring activities undertaken by the taxpayer
- Information on transactions with related parties within the meaning of Article 11a paragraph 1 item 4, the value of which exceeds 5% of total assets within the meaning of accounting regulations, determined based on the last approved financial statements of the company, including those who are not Polish tax residents
According to the Company’s financial statement for 2022, the balance sheet total amounted to PLN 51 635 073,12.
In 2022, the Company incurred following related-party transactions which value exceeded 5% of the balance sheet total:
No Transaction nature Entity / Relationship 1. Service Revenue Uber B.V. Non-resident Indirect capital links 2. Service Cost Uber B.V. Non-resident Indirect capital links 3. Service Revenue Poland Center of Excelence Sp. z o.o. Resident Indirect capital links 4. Service Cost Poland Center of Excelence Sp. z o.o. Resident Indirect capital links 5. Service Revenue Uber Eats Poland Sp. z o.o. Resident Indirect capital links 6. Service Cost Uber Eats Poland Sp. z o.o. Resident Indirect capital links 7. Service Cost Uber Portier B.V. Non-resident Indirect capital links
- Information on restructuring activities planned or undertaken by the taxpayer that may affect the amount of tax liabilities of the taxpayer or related entities within the meaning of Article 11a(1)(4)
In tax year 2022, the Company did not plan or undertake restructuring activities that may affect the Company's or related parties' tax liabilities.
VI. Information on submitted applications
Applications for a general tax ruling referred to in Article 14a § 1 of the Tax Ordinance In tax year 2022 the Company did not apply for a general tax ruling, as referred to in Article 14a § 1 of the Tax Ordinance.
Applications for a tax ruling referred to in Article 14b of the Tax Ordinance
In tax year 2022 the Company did not apply for tax ruling, as referred to in Article 14b of the Tax Ordinance. 3. Applications for the issuance of binding rate information referred to in Article 42a of the VAT Act. In tax year 2022 the Company did not apply for binding rate information , as referred in Article 42a of the VAT Act.
- Applications for the issuance of binding excise information referred to in Article 7d paragraph 1 of the Excise Tax Act In tax year 2022 the Company did not apply for binding excise information referred to in Article 7d paragraph 1 of the Excise Tax Act.
VII. Information, regarding making tax settlements of the taxpayer in countries with harmful tax competition
In tax year 2022 the Company did not make tax settlements in countries with harmful tax competition.
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