Tax Guidelines for Uber Eats Delivery Partners (2024)

As a delivery partner in the Netherlands, you may have VAT and income tax obligations.This page provides some general information on the following

  • VAT: Registration and filing
  • Income tax: Filing
Read in Dutch

Income tax

Every person in the Netherlands who has an income above a threshold amount needs to pay income tax.

As you’re self-employed, your taxes aren’t automatically deducted from your earnings. Don’t forget to include your earnings from delivery when filing your income tax returns.

The income tax return is due every year. The deadline for filing is 1 May.

You can find guidelines on filing income tax returns here.

VAT — the basics

All Uber Eats delivery partners are "VAT entrepreneurs" and are required to have their own VAT numbers ("BTW-nummer"). It is easy and free to get one.

This is because VAT is due to the government if you are self-employed and supplying services independently (such as doing so-called "deliveries" for Uber Eats) for which you are compensated.

Are you a delivery partner with annual turnover of less than EUR 20,000? If so, you may be eligible for an exemption from VAT under the Small Business Regime — but you need to register for it. Under this regime, you no longer have to charge VAT or to file VAT returns. See below for more information on how to register.

How to apply for a VAT number ("BTW-nummer")

Please follow the steps below.

Step 1: Fill out the VAT form.

  • Download & print your form to get started
  • Fill out your form according to these instructions

Step 2: Mailing your form

  • Send your completed form to Belastingdienst, Postbus 2891, 6401 DJ Heerlen

How to add a VAT number to your Uber Profile

Within 2-4 weeks, you should receive a letter from the Tax Authority with your VAT number.

Add your VAT number to your Uber profile by following these steps:

Step 1: Go to t.uber.com/addvat (i.e. partners.uber.com > “Invoice settings”)

Step 2: Enter your VAT number in the field called "BTW" in the "VAT status & settings" section

Step 3: Tick the “Disclaimer” box and click “Submit” to save your information

How to apply for VAT exemption (under the Small Business Regime)

Step 1: Fill out the SBR application form

  • Download & print your form to get started

Step 2: Mailing your form

  • Send your completed form to Belastingdienst, Antwoordnummer 21140, 6400 VX Heerlen

How to add VAT exemption (i.e. Small Business Regime) to your Uber Profile

Within 4 weeks, you should receive a letter from the Tax Authority with a confirmation of the Small Business Regime.

You then need to acknowledge that the Small Business Regime has been granted to you by doing so in your Uber Profile. Follow these steps:

  • Go to t.uber.com/addvat (i.e. partners.uber.com > “Invoice settings”)
  • Tick the relevant box in the "VAT status & settings" section if you meet the conditions stated next to the box
  • Tick the “Disclaimer” box and click “Submit” to save your information

Important note:

The Small Business Regime will only start applying for you at the beginning of the NEXT quarterly tax period. For example, if the Tax Authority confirms the SBR for you on 15 January, it will only start applying for you on 1 April. In this case, you should only tick the relevant box on your Uber Profile on 1 April — not before.

How to file a VAT return

If the Small Business Regime does not apply to you, the Tax Authority requires you to file your VAT returns each quarter, before the end of that month:

  • January (for months October + November + December)
  • April (for months January + February + March)
  • July (for months April + May + June)
  • October (for months July + August + September)

Follow these steps:

  • Go to mijn.belastingdienst.nl
  • Log in with the username and password you’ve received from the Tax Authority
  • Fill out the online form using these instructions
  • Calculate your earnings, costs, and VAT by adding up the monthly tax summaries at partners.uber.com.

How to end your VAT registration

If the Small Business Regime does not apply to you, after registering for VAT you’re required to file your VAT returns every quarter, even if you haven’t made any earnings.

If you stop delivering with Uber Eats you can easily end your VAT registration:

  • Print this form
  • Fill out your full name, VAT number, RSIN number and end date of VAT registration
  • Send your completed form to: Regiokantoor Belastingdienst Amsterdam, Postbus 58944, 1040 EE Amsterdam

FAQ

  • Your turnover is the sum of the services you sold. On the Uber driver app this is the services delivered to Uber Eats. 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 you contact the tax office, chamber of commerce and/or your tax accountant to be sure you are calculating your turnover correctly!

  • If you make less than €20,000 per year as freelancer and are registered for the SBR, your net earnings remain the same. Make sure you acknowledge that the SBR is granted to you in your account on partners.uber.com

  • It usually takes 2-4 weeks until you receive the first letter from the Tax Authorities (Belastingdienst).

  • No, it is easy and completely free to request your VAT number.

  • No, to be active on Uber Eats we only ask a VAT number from you. Registering with the CoC is not free, but getting a VAT number is free. It's up to you to register with the CoC, but it is not a requirement to deliver with Uber Eats.

    If you want to register with the Chamber of Commerce you can do so on their website.

  • It takes 4 weeks until the tax authorities will grant registration for SBR.

  • 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.

Last updated on Aug 31 2023

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                          Tax Guidelines for Uber Eats Delivery Partners (2024)

                          FAQs

                          How much should I set aside for taxes as an Uber Eats driver? ›

                          A good rule of thumb is to set aside 25-30% of your net income to cover self-employment and income taxes. To learn more about estimating your tax bill, check out How Much Are Taxes for a Small Business?

                          What is the IRS income threshold for Uber eats? ›

                          Usually, for food delivery companies, you will only receive Form 1099-NEC (if you earned more than $600), not Form 1099-K. In the case of UberEATS, if you earn at least $20,000 in delivery transactions (delivery fees and customer tips) and complete at least 200 deliveries, you will receive Form 1099-K.

                          How much do you have to make with Uber eats to get a 1099? ›

                          We will provide you with a 1099-K if you earned more than $20,000 from on-trip transactions (your trip transaction amounts before Uber-related fees) from eaters and provided at least 200 deliveries.

                          Do I have to claim Uber if I didn't get a 1099? ›

                          However, you are required to pay taxes on any earnings regardless of size. This means that if Uber didn't send you a 1099, yet you still earned money, you absolutely must claim those earnings on your taxes!

                          Can you write off gas for UberEATS? ›

                          One of the most significant deductions for UberEats drivers is vehicle expenses. This includes fuel, maintenance, repairs, insurance, and even depreciation. To accurately calculate your deduction, you'll need to determine the portion of these expenses that are directly related to your business activities.

                          How much can you make on UberEATS without paying taxes? ›

                          Who must file taxes? If you earn more than $400 from GrubHub, Postmates, DoorDash, or UberEATS, you must file a tax return and report your delivery earnings to the IRS. Most delivery providers report income as sole proprietors, which allows you to report business income on your personal tax return.

                          Can Uber drivers claim mileage on taxes? ›

                          Uber drivers are independent contractors, and no federal taxes are withheld from your pay by Uber. You are responsible for self-employment taxes on your gross income. You can deduct mileage, phone, tolls, car loan interest, and more. You must keep accurate logs and receipts to prove your deductions.

                          Can I write off my car payment for Uber? ›

                          There are two ways to take a deduction for the business use of your car: Deduct the actual expenses of operating the vehicle for business, including gas, oil, repairs, insurance, maintenance and depreciation or lease payments. Take the standard IRS mileage deduction. For 2023 the rate is 65.5 cents per mile.

                          Does Uber Eats track mileage for taxes? ›

                          Can I track mileage on Uber Eats? The Uber driver app tracks the miles you spend online, or the miles you drive with the app open. However, Uber Eats does not track the miles you spend offline. For that, you'll want to use a separate mileage tracking app.

                          What happens if you don't pay Uber taxes? ›

                          If you expect to owe more than $1,000 in taxes (that's earning roughly $5,000 in self-employment income), then you are required to pay estimated taxes. If you don't make estimated tax payments, you may be charged a penalty by the IRS.

                          What happens if I don't report DoorDash on taxes? ›

                          When DoorDash sends you your 1099-NEC, they also send a copy to the Internal Revenue Service (IRS). As a result, the IRS knows how much income you should be reporting and paying taxes on. If you don't pay your DoorDash taxes, the IRS will eventually send you a letter to demand what you owe.

                          Why didn't I get a tax form from UberEATS? ›

                          Not all drivers and delivery people will receive a 1099-K. Only drivers and couriers who made more than $20,000 in customer payments and provided at least 200 rides or deliveries will receive a 1099-K. See the IRS website for more information. Note: Certain states have implemented lower reporting thresholds.

                          How to claim Uber Eats on taxes? ›

                          The first thing you need to know about being an Uber Eats driver is that you are an independent contractor. This means you don't receive a W2 as part of your Ubereats tax documents. Instead, you'll receive a 1099 tax form from the company to do your taxes. To access your 1099 form, log in to drivers.uber.com.

                          What is the IRS income limit for Uber? ›

                          We'll send you a 1099-K if: You earned more than $20,000 in customer payments in the last year and. You provided at least 200 rides or deliveries in the last year. You had backup withholding applied on any payment taking place in 2021.

                          How to report Uber Eats income on taxes without 1099? ›

                          You can file taxes without a 1099. However, you will need to file a Schedule-C to report self-employment income. Your earnings overview is displayed at the top of the app, and you can swipe to view your weekly and daily earnings. For more details, go to the “Earnings” section on the app.

                          Do I have to report Uber income under $600? ›

                          You must report all income you earn, even if you don't receive any tax forms from Uber or Lyft. This includes income from any source, no matter how temporary or infrequent. Since you may not receive a tax form for all income sources, it's important to be able to track your own income.

                          Do I need to report DoorDash income under $600? ›

                          DoorDash is not required to submit your income information to the IRS if you made less than $600. It is your responsibility as an independent contractor to report your income and expenses on your tax return and pay any taxes owed.

                          What happens if I don't claim DoorDash on my taxes? ›

                          When DoorDash sends you your 1099-NEC, they also send a copy to the Internal Revenue Service (IRS). As a result, the IRS knows how much income you should be reporting and paying taxes on. If you don't pay your DoorDash taxes, the IRS will eventually send you a letter to demand what you owe.

                          What expenses fees and taxes are taken from Uber? ›

                          Uber drivers are independent contractors, and no federal taxes are withheld from your pay by Uber. You are responsible for self-employment taxes on your gross income. You can deduct mileage, phone, tolls, car loan interest, and more. You must keep accurate logs and receipts to prove your deductions.

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