🚖 Uber in Belgium: your complete guide

Getting started as a driver via platforms like Uber may seem simple: you drive, transport passengers, and get paid.

In reality, this activity involves several legal, tax, and administrative obligations in Belgium. This guide explains everything you need to know to get started properly and avoid unpleasant surprises.

1. Requirements to become an Uber driver

To get started, you need to have:

a valid driving licence
a compliant and safe vehicle
a smartphone with the app installed

⚠️ To become an Uber driver and work long-term, you must obtain a taxi licence and register as self-employed with a VAT number.

Uber licences:

Apply for your licence (LVC authorisation (Brussels) / IBPV (Flanders)).

Once you have an insured vehicle and a VAT number, you can submit an application in the region of your choice.

For Brussels: you can apply through Brussels Mobility. You will also need to apply for a driver capacity certificate.

For Flanders: you can submit an application via the portal.

For Wallonia: you can submit an application through your municipality.

Do not forget to take into account the strict requirements imposed by the different regions regarding vehicles.

2. How much does an Uber driver earn?

Your income depends on several factors:

the number of trips completed
the distances traveled
demand (peak hours, areas)
tips received

The platforms take around 20% commission on each trip. The amount paid into your account is not your net income.

3. Which status should you choose?

🧾 Miscellaneous income (very occasional activity)

In that case, the tax rate would be 33%.
This status is reserved for very occasional activity.

👉 So if you work regularly → this status is not suitable (even if your rides are spread out) → this status will not be suitable for you. You therefore need to be very careful. As soon as the activity becomes regular, your income will be considered professional income.

🚀 Self-employed (recommended if this is your main activity)

You have two options:

Either you choose secondary self-employed status: if you already have at least a part-time job.
Or you choose primary self-employed status: if this is your main activity.

✅ You will then benefit from several advantages:

deduction of expenses
full flexibility regarding your working hours and choice of clients
the possibility to work with multiple platforms

4. Costs not to underestimate:

Your actual income depends heavily on your expenses, so it's important to properly record all expenses related to your activity. You can check our website to help you identify as many deductible expenses as possible: https://www.deductibles.be/car

🚗 Here are the main expenses you can deduct:

fuel / electricity
maintenance and repairs
car insurance
road tax
vehicle depreciation
phone and data
cleaning
accounting

💡 As a driver in Belgium, your vehicle is in principle 100% tax deductible (and not limited to 50%/75% as for other self-employed workers).

The VAT on the vehicle is also 100% deductible for the portion used for your professional activity.

💡 Remember to keep supporting documents for all your expenses, as most of them are tax-deductible and will reduce your taxable base.

5. How to record your income in Accountable:

📊 For your income:

Generally, platforms like Uber automatically generate documents in your name. These documents are not sufficient for your tax return but can help you prepare your VAT and personal income tax declarations.

You can then import these documents directly into Accountable and follow the instructions below. We will then take care of preparing your returns based on your entries.

🔹 Which documents should you record?

Uber drivers generally receive the following documents via their Uber account/app:

The "tax summary".
→ breakdown of income (gross trips), Uber commissions, fees

👉 Important note: ➡️ This is NOT an official statement, but a guide to help you complete your VAT and personal income tax (IPP) returns.

Uber’s tax summary has no official value vis-à-vis the Belgian tax authorities; it is simply an export document that you will use as a basis to enter your income into Accountable.

Uber invoices (commissions)
→ Uber B.V. usually invoices its fees from the Netherlands and applies the reverse charge mechanism on invoices issued to Belgian drivers:
Make sure to correctly record this in your Accountable account.
The commission amount should be reported in boxes 82/88 (amount) and box 55 (VAT due) + box 59 (deductible VAT). This VAT is not simply “recoverable”; it must pass through the VAT return.

Trip history / payments : (to be kept in the documents section or in a file on your computer)

📍 Where to find it?

In your Uber driver app
or on the website: partners.uber.com (in your account/client area)

Entries verification:

In the "Revenues" tab, your revenue should be entered as follows:

The gross amount of your trips: 👉 (Total fare + other income before Uber commissions)
You should indicate the applicable VAT rate depending on your VAT status: 0% (if you are franchisee) or 6% VAT (if you are subject to VAT).
You should select either "VAT included amount" or "VAT not applicable due to the exemption scheme (franchise regime)".

This represents the actual turnover invoiced to end customers.

ℹ️ Peppol ℹ️

Due to Peppol-related obligations, we have integrated the receipt of self-billing invoices via Peppol.

In some cases, Uber automatically generates your invoices on your behalf.

This feature allows platforms such as Uber to send your invoices directly to your Accountable account, where they will be processed automatically and correctly.

It is important to check with Uber whether this system has been activated for you and whether the data is correctly reflected in your account. If this is not the case for you, you will need to follow the steps described in this article.

🔹 For your Uber commissions:

⚠️ Attention: Uber commissions must be entered separately under Expenses.

You must therefore never deduct Uber commissions directly from your sales.

To correctly record your commissions, follow these steps:

In the "Expenses" tab, create a new expense.
Select the category: Subcontracting / Services.
There is no need to match it with a bank transaction (since Uber has already deducted the commission).
Attach the Uber commission invoice.

🧾 6. For tracking your expenses:

Keep all your supporting documents (receipts, invoices) (see the expense list above).

👉 If you are self-employed as a natural person (sole proprietor), you can manage your entire accounting with Accountable. Make sure to accurately record your invoices so you pay the correct amount of taxes and optimize your deductions.

7. What about VAT ?

✔️ General principle

Every self-employed person is subject to VAT in Belgium.
Passenger transport for remuneration in Belgium is subject to 6% VAT. If you are a VAT taxable person, you therefore apply 6% VAT. In your Uber account settings, you can indicate your VAT status.

➡️ If you are VAT-registered, this means:

you must charge VAT
you are required to submit quarterly VAT returns
you can reclaim VAT on your expenses.

🟢 Exception: small business scheme :If your annual turnover is less than €25,000:

You do not have to charge VAT , because you benefit from an exemption.
But you cannot reclaim VAT either

👉 This option is interesting when starting your activity. Make sure to reassess your situation if your turnover approaches the €25,000 threshold.

The switch to the standard VAT regime during the year is immediate as soon as the threshold is exceeded, and not only from the following year.

If the activity starts during the year, this threshold is prorated.

8. Important points to note :

⚠️ You must always declare your income
⚠️ Your earnings are never fully net
⚠️ Regular activity requires self-employed status
⚠️ Expenses play a key role in your profitability

💡 Practical tip: If you plan to drive regularly, self-employed status with proper expense management is generally the most tax-efficient solution.

Your Accountable Tax Coach can help you get a clearer overview 😊

Feel free to contact us via our chat if you have any other questions.

The Accountable Team.

Author - Valesca Wilms

As content marketing lead at Accountable Belgium, Valesca writes about freelancing, self-employment, and taxes based on her own experience as a freelancer.

Who is Valesca ?