Marchant: VAT troubles for Uber

The rise of the gig economy raises questions about the chargeability of VAT and liability under supply and service principles, highlighted by legal action against Uber over disputed VAT. Robert Marchant, VAT partner at Crowe Clark Whitehill examines the issues at play

Uber’s business model in the UK is currently the subject of legal wrangling. From a VAT perspective, one issue is whether Uber is the supplier of transport services and as such should be accounting for UK VAT on passenger fares. The legal challenge is that Uber is the supplier of the transport service and should provide travellers with valid VAT receipts, allowing the travellers to reclaim VAT on business journeys.

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