Uber & VAT Returns

When it comes to VAT it is first of all very important to see who actually provides a service to you. Is that Uber, or the driver who stops at your door?

From there you will look at the status of the service provider; Is this a company or a private person? (Private individuals are not allowed to charge VAT – in that case there is no VAT and therefore you cannot deduct it)

Where Uber states that they are only a platform where they mediate between the customer (rider) and service provider (driver), they are not always legally agreed with that. There are several lawsuits over both Uber and similar platforms with questions about the independence of the service providers that are involved.

Fortunately, the back and forth arguing will not get in your way when answering your question about VAT on Uber rides:

According to the Uber website, all drivers are required to register as an entrepreneur who carries out VAT-charged services. They are therefore required to provide their VAT number to Uber – so let’s assume you are always dealing with entrepreneurs.

There is a VAT percentage of 9% VAT on your journeys,

which you may deduct from the total journey price.

Take the total amount / 109 * 9 = the VAT amount

The amount that you have left is the net amount, excluding VAT

Do not forget to state in your administration WHY this was a business trip and not for private use (especially if you paid for the ride with your private credit card).

PS: Did you tip the driver? Because it is customary in the taxi industry to tip, there is no VAT on your cash payment. You can deduct it as business expenses in your administration.