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trentwheeler(Newbie)Newbie
18 Aug 2022

I do Uber Eats deliveries and I am GST registered. My earning statements do not include any mention of whether the GST collected by Uber from the delivery customer is passed on to me. No one can give me a clear answer about what the reporting obligations are for Uber, and indeed whether they are passing on the GST to me in my earnings. If they are not, then I am essentially earning 10% less than other delivery partners as I am required to pay GST to the ATO regardless. Should Uber be passing on the GST they collect on the delivery fee? Are they required to report the GST component in the earning summary? Am I meant to invoice Uber in order to claim the GST?


This also has implications for the tips that are paid by the customer. Uber Eats delivery partners do not provide taxi services, therefore under ATO rulings the payment of voluntary tips is not taxable, and therefore GST-free unlike the rest of the delivery fee.

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AlliATO(Community Support)Community Support
22 Aug 2022

Hi @trentwheeler


Because you're registered for GST you need to charge GST on all your business income including Uber Eats. I have included a link on How GST applies when providing services.


Have you advised Uber under your registration profile with them, that you are GST registered?


Check your registration profile to see if you have indicated your GST status. If it shows you’re not registered you will need to pay the GST out of your earnings, update the status, this will allow Uber to begin charging. If your profile indicates GST registered, then contact Uber so they can advise on how GST is recorded on your statement.


Your question about tips is more complexed, as there are times when GST will apply to tips for a business as it will form part of the business turnover


To help us answer your question based on your circumstances are you able to provide the ruling you are referring to?


This will let us review the ruling and see how this may apply to you as a sole trader providing a delivery service for Uber Eats.

All replies

Most helpful reply

AlliATO(Community Support)Community Support
22 Aug 2022

Hi @trentwheeler


Because you're registered for GST you need to charge GST on all your business income including Uber Eats. I have included a link on How GST applies when providing services.


Have you advised Uber under your registration profile with them, that you are GST registered?


Check your registration profile to see if you have indicated your GST status. If it shows you’re not registered you will need to pay the GST out of your earnings, update the status, this will allow Uber to begin charging. If your profile indicates GST registered, then contact Uber so they can advise on how GST is recorded on your statement.


Your question about tips is more complexed, as there are times when GST will apply to tips for a business as it will form part of the business turnover


To help us answer your question based on your circumstances are you able to provide the ruling you are referring to?


This will let us review the ruling and see how this may apply to you as a sole trader providing a delivery service for Uber Eats.

trentwheeler(Newbie)Newbie
26 Aug 2022

Thanks for your reply.


I’ve always made sure my profile correctly reflected my GST registration, although unlike the profile for Uber rideshare drivers, Uber Eats delivery partners have a different, obscure double-negative wording to their GST registration question.


I have contacted Uber both by phone and by email/chat, and all I get is fluff that sounds like they’ve cut and pasted it from their website, or references to the fact that I’m not “required” to be GST registered for Uber Eats. The yearly “Tax summary” breaks income down into delivery fees, delivery incentives, tips, and mileage. No mention anywhere of GST.


For any other income (in my other business activities) I would send an invoice and the GST is legally required to be specified. As I get an earning statement rather that sending an invoice, there doesn’t seem to be any clear cut legislative requirements about how GST is to be reported in my business relationship with Uber. I’m sure I can’t be the only person doing Uber Eats deliveries that is GST registered and having this issue, but no one (including the ATO when I phoned) seems to be able to give me a clear answer.


As for the tips, the only two rulings I can find on the ATO website relates to 1. waitstaff, where tips are given voluntarily, and passed on in full to the employee, and 2. taxis, where the tip forms a part of the driver’s revenue. As the tax rules clearly differentiate Uber rideshare drivers and Uber Eats delivery partners, and the tips are purely voluntary, passed on to the delivery partner by Uber, I would interpret that those tips as not being taxable.

CaroATO(Community Support)Community Support
1 Sept 2022

Hi @trentwheeler,


I can understand how frustrating this can be!


Your Uber Eats account should have a breakdown of what they've collected on your behalf and paid you.


Please check your 'invoice settings' tab.


The tip ruling you need to look at is the one for waitstaff.


Have a look at a similar question that's been asked on this forum. It has some great information.

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