Using Uber alongside Bolt, FREE NOW or another operator does not create a separate VAT threshold for each platform. It can, however, create different statement layouts and contractual arrangements.
Make an operator register
- Operator and period covered by its terms.
- Who supplies the passenger and who receives your service.
- Driver invoices, commission invoices and any self-billing arrangement.
- Whether figures include VAT and how adjustments are shown.
- The bank account receiving the settlement.
Reconcile before combining
Do not copy the same assumption from one operator’s dashboard into every other platform. Reconcile each one first, then combine taxable supplies of the same person for threshold monitoring. The principal-versus-agent article explains the contract check.
Watch for duplicate imports where a bank feed and a platform export both create sales entries, and check for them again before you reconcile your first VAT return. Keep cash fares and refunds visible. Expenses and platform charges do not automatically reduce taxable turnover for registration.
Keep Income Tax and VAT work connected
One coherent set of records can support both calculations, but the calculations are not identical. Read the multi-app tax guide and the VAT guide. Ask for VAT support if the contract, tax invoice or rolling total is unclear.
Sources checked 8 October 2026: Vat · Taxi Vat.
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