uber VAT receipt

[mrmartin]

has anyone ever managed to get a VAT receipt from uber? I thought they were paying 20% VAT (or at least increased fares to cover it) recently.

I have not been able to get one from the app and customer support goes round in circles.

 

[bussnapperwm]

Uber have released a guide online to do so.

https://help.uber.com/riders/article/how-do-i-get-a-copy-of-this-trips-tax-invoice

- Login to riders.uber.com/trips
- Go to 'My trips'
- Click on the the trip you want the invoice for
- Select 'View Detail'
- Select 'Download Invoice' (Top right corner)

 

[mrmartin]

Thing is though it doesn't show VAT breakdown. Does anyone know what the VAT (Tour Operators) 1987 Order means/is?!

 

[ainsworth74]

Does anyone know what the VAT (Tour Operators) 1987 Order means/is?!

That would presumably be this piece of legislation.

 

[mrmartin]

Yes, poorly worded from me! I meant what is this in relation to taxi fares. It seems to mean business trips can't have VAT reclaimed as well.

This doesn't seem right to me.

"Under TOMS, tour operators pay output VAT on their margin not on their selling price". I thought this was the old "trick" they were doing - suggesting that they only needed to pay VAT on their service fee. I thought recently it had changed so they had to pay VAT on the whole sale amount. Feels like I'm missing something here.

 

[Snow1964]

Thing is though it doesn't show VAT breakdown. Does anyone know what the VAT (Tour Operators) 1987 Order means/is?!

It was from when a tour could cover multiple days etc, but was paid for as one amount, and allowed the tax date to be on completion of tour, rather than splitting and prorating if tour covered two different VAT months

TOMS (tour operators margin scheme) has been updated and explains how you must account for VAT if you buy in and resell travel facilities as a principal or undisclosed agent.

 

[mrmartin]

It was from when a tour could cover multiple days etc, but was paid for as one amount, and allowed the tax date to be on completion of tour, rather than splitting and prorating if tour covered two different VAT months

How does that relate to a 10 minute taxi journey though?

 

[etr221]

The principle behind TOMS is that the tour operator buys the services (transport, hotel, meals, entertainment, etc.) that make up a tour from various suppliers, under various VAT regimes (UK or not, standard or zero rated or exempt, etc.) and, when charging their customer, pass on the gross cost (including whatever VAT had been paid, to whichever taxman), adding a margin (for their own costs and profit), together with VAT on that margin: roughly equating their tax treatment to someone assembling the tour themselves, or just for a friend.

What The Guardian expected in March was that Uber Ltd (or whichever Uber Group company it was) would be assembling the taxi service they provide and supplying it, charging their costs (for car, fuel, driver's pay, etc.) and profit (like any normal supplier), together with 20% VAT on top.

Instead - based on what the receipt indicates - they are regarding the taxi trip as a 'designated travel service' (within the meaning of TOMS, i.e. as a 'tour'), charging the rider the gross cost they pay the actual taxi operator (which in many cases will be the driver), which pays for car, fuel, insurance, etc (including any VAT charged), together with their (Uber's) costs and profits (i.e. margin - which might be described as service fee), plus VAT on that... See also https://help.uber.com/riders/articl...e?nodeId=2fedafb1-af1b-4bb1-b912-d55cd9861a13

Unfortunately part of Uber's business model is concealing who is actually providing what service to whom, and on what contractual basis...