How do I add Uber sales income to my Private Trader company’s bookkeeping?

Add Uber’s Weekly statement, or weekly payout report, to your bookkeeping according to the breakdown shown in the report.

Do not record only the net amount paid into your bank account. Instead, separate the sales, Uber’s service fees, tips, and any additional fees and promotions.

To receive income from Uber, your private trader business must either be registered in the Finnish VAT Register or have an obligation to report EU service sales.
 

How to add an Uber payout to your bookkeeping

1. Make sure that the foreign trade add-on service is activated in your UKKO customer account.
2. Download the Weekly statement for the relevant payout period from the Uber app.
3. Check the following items separately in the report:
   • sales received from Uber services
   • Uber’s service fees
   • tips
   • adjustments, additional fees, and promotions
   • the amount paid into your bank account and any cash payments.
4. Attach the Weekly statement to the income voucher you create in the UKKO service.
   • Date: Enter the first date of the period shown on the report.
   • Transaction type: Select Sales.
   • Sales VAT rate and buyer details: See the detailed instructions below.
   • Sales amount: Enter the total sales amount shown in the report before Uber’s fees are deducted.
   • Description: Enter the period covered by the sales.
   • Add Uber’s service fees and any other costs itemized in the report as separate deductible expenses under sales commission.
5. Mark the income as paid using the correct bank transaction or transactions, or by selecting "mark as paid":
   • If you receive several payouts from Uber into your business bank account during a calendar month, you can match them all to one income voucher and report the total amount received during the month on a single voucher. In this case, attach the reports for all weekly payouts from Uber to the income entry. However, the easiest option is to add the income weekly according to each weekly report.
   • If part of the sales income was received in cash, record that portion as "mark as paid".

Below is an example of how to add the sales income to the service.

Which amounts should be reported as sales?

Report the total sales generated through Uber before Uber has deducted its service fees or other costs.

The entries in the example report should be recorded as follows:

1. Total transportation charges collected in the Uber app: €1,382.35, VAT rate 13.5%:

   The amount includes:

   

    

   • Payments received through the Uber app: €1,184.44
   • Adjustment: €27.28
   • Cancellation: €4.85
   • Service fee adjustment: –€30.99
   • UberX Priority: €15.02
   • Tax on payment: €170.30
   • Pickup wait time: €11.45
     
     
     
      

2. Tips given by passengers: €31, VAT rate 13.5%.

   Add these sales reported at the Finnish 13.5% VAT rate as follows:

   • Who purchased the product or service: Individual
   • Buyer’s country: Finland
     
      

3. Any other sales made to Uber: €32.67, VAT rate 0%.

   These sales are subject to the EU reverse-charge VAT procedure. They include, for example, promotions, refunds, and expenses:

   • Promotion: €29.85, VAT rate 0%
   • Refunds and expenses: €2.82, VAT rate 0%

   Add these sales reported under the EU reverse-charge VAT procedure as follows:

   • Who purchased the product or service: Company
   • Buyer’s country: EU country
   • Select EU country: The Netherlands
   • VAT number: NL852071589B01, Uber’s VAT number
     
     

The completed income entry for all sales in the example looks like this:

Do not report only the net amount paid into your bank account as sales, because Uber may have already deducted its service fees from that amount.

Uber’s costs are handled as separate expenses. From the perspective of Finland, Uber operates using a Dutch business ID, which means that reverse-charge VAT applies to the costs and some of the income.
 

Which amounts should be reported as deductions?

Report the costs charged by Uber as deductions, or sales commission. These include the service fees shown in the report and Other earnings, if the amount is negative.

The total deduction, or sales commission, in the example is €337.26:

• Service fee: €336.30
• Other earnings: €0.96

Uber’s sales commission is subject to the EU reverse-charge VAT procedure:

• select EU country as the country of the deduction
• select 0% as the VAT rate
• enter the total deduction of €337.26.

The deduction in the example looks like this in the income entry:

How do I mark the income as paid?

After you have reported the total sales of €1,446.02 and the deductions of €337.26 on the income voucher:

• If the bank account used by your private trader business is connected to your UKKO customer account:
  • You can see the Uber payout in the report under Transferred to bank account. Match the bank transaction for the payout you received from Uber to the income entry. In the example, the amount is €1,079.13.
  • Record the cash sales portion of €29.63 as "mark as paid". Enter the date of the last cash payment as the payment date.
  • Alternatively, you can mark the Uber payout transactions as private and then mark the entire income with "mark as paid". Enter the total amount received, including Uber payouts and cash payments. Use the last date of the sales shown in the report as the payment date.
• If the bank account used by your private trader business is not connected to your UKKO customer account:
  • Mark the entire income with "mark as paid".
  • Enter the total amount received, including Uber payouts and cash payments.
  • Use the last date of the sales shown in the report as the payment date.
     

Please also note

• To receive income from Uber, your private trader business must either be registered in the Finnish VAT Register or have an obligation to report EU service sales.
• Make sure that the period covered by the report matches the payout period you are reporting. Attach the complete report to the income voucher so that the sales, costs, and net payout can be verified later.
• Do not use only the net payout shown on your bank statement as the sales amount.
• If the Uber Weekly statement contains items other than those listed above, do not automatically include them in the same entry. Check the VAT treatment of each item separately with Uber.
• Uber is a Dutch company, which is why some income and deductions are recorded with a 0% VAT rate under the EU reverse-charge VAT procedure.
• EU service sales must also be reported on the EU sales recapitulative statement.
   

Can I record the Uber payout only as the amount paid into my bank account?

No. The amount paid into your bank account is usually the net amount remaining after Uber’s sales and service fees have been taken into account. In your bookkeeping, sales and Uber’s service fees must be recorded separately.
 

Which report should I attach as a receipt?

Attach Uber’s Weekly statement to your bookkeeping. It shows the sales, costs, and other items included in the payout separately.
 

If you need help

If you are unsure which amount from the report should be reported as sales or how to add Uber’s costs, contact customer service at asiakaspalvelu@ukkopro.fi. Include the following information:

• Uber Weekly statement
• the period covered by the report
• a brief description of the item that is unclear.