Working as a driver through platforms like Uber in Belgium involves more than just driving and collecting fares. There are legal, tax, and administrative obligations you need to meet from the start.
This guide covers everything you need to know to set up correctly and avoid costly surprises. You will also find step-by-step instructions for recording your Uber income and expenses in Accountable.
Please note that this article provides general guidance only. Tax rules may vary depending on your individual situation. When in doubt, ask your Tax Coach.
1. What do you need to become an Uber driver?
To get started, you need:
a valid driving licence
a compliant and safe vehicle
a smartphone with the Uber driver app installed
⚠️ To work as an Uber driver 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 in Brussels, or IBPV in Flanders).
Once you have an insured vehicle and a VAT number, you can submit an application in your region.
For Brussels: apply through Brussels Mobility. You will also need to apply for a driver capacity certificate.
For Flanders: submit your application via the Centaurus portal.
For Wallonia: submit your application through your municipality.
Each region has strict vehicle requirements, so check the applicable rules before purchasing or registering your vehicle.
2. How much does an Uber driver earn?
Your income depends on several factors:
the number of trips completed
the distances travelled
demand (peak hours and areas)
tips received
Platforms take around 20% commission on each trip. The amount paid into your account is not your net income.
3. Which self-employed status should you choose?
🧾 Miscellaneous income (very occasional activity)
The tax rate for this category is 33%.
This status applies only to occasional activity.
👉 If you drive regularly, this status does not apply, even if your rides are spread out over time. As soon as the activity becomes regular, your income is considered professional income and you need to register accordingly.
🚀 Self-employed (recommended if this is your main activity)
You have two options:
Secondary self-employed status: if you already have at least a part-time job.
Primary self-employed status: if driving is your main activity.
✅ Self-employed status gives you several advantages:
deduction of professional expenses
full flexibility over your working hours and choice of clients
the ability to work with multiple platforms
4. What costs should you plan for?
Your actual income depends heavily on your expenses, so recording all costs related to your activity is essential. You can use our dedicated resource to identify as many deductible expenses as possible: deductibles.be/car.
🚗 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 (not limited to 50% or 75% as for other self-employed workers).
The VAT on the vehicle is also 100% deductible for the portion used for your professional activity.
💡 Keep supporting documents for all your expenses. Most are tax-deductible and will reduce your taxable base.
5. How to record your income in Accountable
📊 Recording your income
Platforms like Uber automatically generate documents in your name. These documents are not sufficient for your tax return on their own, but they help you prepare your VAT and personal income tax declarations.
You can import these documents directly into Accountable and follow the steps below. Accountable will then prepare your returns based on your entries.
🔹 Which documents should you record?
Uber drivers generally receive the following documents via their Uber account or app:
The "tax summary": a breakdown of your income (gross trips), Uber commissions, and fees.
👉 Important: ➡️ 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 with the Belgian tax authorities. It is an export document that you use as a basis to enter your income into Accountable.
Uber invoices (commissions):Uber B.V. invoices its fees from the Netherlands and applies the reverse charge mechanism on invoices issued to Belgian drivers.
Make sure to record this correctly in your Accountable account.
The commission amount should be reported in boxes 82/88 (amount) and box 55 (VAT due) and box 59 (deductible VAT). This VAT is not simply recoverable; it must pass through the VAT return.
Trip history / payments: (keep these in the documents section of Accountable or in a file on your computer)
📍 Where to find these documents
In your Uber driver app
On the website: partners.uber.com (in your account or client area)
Checking your entries
In the Revenues tab, enter your revenue as follows:
The gross amount of your trips: 👉 (total fare and other income before Uber commissions)
Select the applicable VAT rate based on your VAT status: 0% (if you are under the small business scheme) or 6% (if you are subject to VAT).
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, Accountable has 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 are processed automatically and correctly.
Check with Uber whether this system is activated for you and whether the data is correctly reflected in your account. If not, follow the steps described in this article.
🔹 Recording your Uber commissions
⚠️ Important: Uber commissions must be entered separately under Expenses.
Never deduct Uber commissions directly from your sales.
To record your commissions correctly, 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. How to track your expenses
Keep all your supporting documents (receipts, invoices) for the expenses listed above.
👉 If you are self-employed as a natural person (sole proprietor), you can manage your entire accounting in Accountable. Accurately recording your invoices ensures you pay the correct amount of tax and maximise 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 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 (annual turnover below €25,000)
You do not have to charge VAT, because you benefit from an exemption.
You cannot reclaim VAT on your expenses either.
👉 This option is worth considering when starting your activity. Reassess your situation as 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, not only from the following year.
If the activity starts during the year, this threshold is prorated.
8. Key points to keep in mind
⚠️ 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 picture of your situation.
Key takeaways
To drive for Uber long-term in Belgium, you need a taxi licence and self-employed status with a VAT number.
Platforms deduct around 20% commission per trip; track your gross income and record commissions separately as expenses in Accountable.
As a driver, your vehicle is generally 100% tax-deductible; keep supporting documents for all expenses.
If your annual turnover is below €25,000, you can benefit from the small business VAT exemption, but you cannot reclaim VAT on expenses.
Regular activity is always taxed as professional income; occasional activity taxed as miscellaneous income carries a flat 33% rate.
Need help? Chat with us or email support@accountable.eu, we're happy to help.