If you drive for Uber or Bolt as a self-employed founder in the Netherlands, the work looks a lot like driving a regular taxi, but your bookkeeping doesn't. Your passenger never pays you directly: the platform collects the fare, deducts its service fee, and only then transfers a batched payout to your account. Bookkeeping for Uber and Bolt drivers starts with keeping that gap between what a rider pays and what lands in your bank account straight, or your VAT return won't reconcile.
Why bookkeeping for Uber and Bolt drivers works differently
With a traditional taxi fare, you often agree the price directly and receive the full amount. Uber and Bolt set the fare themselves, collect payment from the rider, and settle with you periodically, usually weekly, in one batched transfer that already has their service fee deducted. If you only record the amount that actually arrives, you understate both your real revenue and your deductible costs, and Dutch founders coming from a market without this platform structure are the ones who most often miss it.
VAT on your fares versus VAT on the platform's service fee
Passenger transport falls under the reduced 9% VAT rate, and that applies to the fare a rider pays regardless of whether it comes through a platform or directly. The service fee Uber or Bolt deducts is a separate service, though, usually taxed at the standard 21% rate. Keep the two apart in your bookkeeping: you account for 9% VAT on your gross fare revenue, while the 21% VAT on the platform's service fee can be reclaimed as input tax, provided the platform issues you a valid invoice for it.
A worked example: from gross fares to payout
A weekly Uber or Bolt statement is easiest to book broken into its parts rather than as one lump sum:
| Line item | Amount |
|---|---|
| Gross fares this week | €850 |
| Platform service fee | - €212 |
| Other deductions (e.g. cancellations) | - €18 |
| Net payout to your account | €620 |
The €850 is what goes on your VAT return as revenue, not the €620 that hits your bank account. The service fee is a business cost with its own VAT. Skip that step and book only the net payout, and you'll under-report both your revenue and your expenses.
Does the small businesses scheme (KOR) apply to you?
If you're only driving a few evenings a week alongside another job, you might stay under the €20,000 annual turnover threshold. Opting into the KOR (kleineondernemersregeling) means you don't charge VAT and don't file VAT returns at all. The trade-off: you also can't reclaim VAT on fuel, maintenance or the platform's service fee anymore. Work out which side of that trade-off actually saves you money before registering, since once you opt in you're committed for at least three years.
The permit is still yours to hold, not the platform's
Even if you drive exclusively through Uber or Bolt, you still need a taxi transport permit with a valid P-number and a driver's card (chauffeurskaart) from Kiwa Register, exactly as a chauffeur who finds their own passengers would. Uber and Bolt check for this when you sign up, but the permit and your KVK registration sit in your own name, not the platform's. That's also precisely why you're a self-employed entrepreneur for tax purposes, not an Uber or Bolt employee.
Frequently asked questions
Do I need to register for VAT if I only drive occasionally for Uber? Yes, once you're structurally driving for payment you're a VAT-liable entrepreneur, even if it's only a few hours a week. The KOR can then exempt you from actually charging and remitting VAT.
What if I drive for both Uber and Bolt? Keep fares, service fees and payouts separately identifiable per platform in your bookkeeping, so you can always show which amount came from which platform and period if the Belastingdienst asks.
Do tips paid through the app count as revenue? Yes, tips paid out through the platform count toward your revenue and fall under the same 9% rate as the fare itself.
New to running a business in the Netherlands?
At Sophy &Co. we work with founders who start driving for Uber or Bolt as their first step into Dutch self-employment, often while they're still working out the rest of their KVK registration. Book a call and we'll walk you through what setting up correctly actually involves, no Dutch required on your side.
Our team is women-led, includes both female and male bookkeepers, and is proudly LGBTQIA-friendly. We speak English, Dutch, Italian, Chinese, Spanish, Papiamento, German, and some French and Polish between us, so you can talk through your numbers in whichever language is easiest for you. We can also connect you with the banks, notaries and other founders who've been through the same Dutch startup process before.
How we handle this for you
At Sophy &Co. we turn Uber and Bolt payout statements into bookkeeping that actually reconciles: gross fares, service fees and net payouts all recorded where they belong. Share your payout statements with us, that's the only part that's on you, we take care of the rest. One fixed monthly fee, cancel any time.
Take a look at our taxi and transport bookkeeping services, or see our pricing. Not sure how your situation fits? Get in touch for a no-obligation conversation.
Want the official rules straight from the source? See the Belastingdienst on the small businesses scheme, or Ondernemersplein for taxi permit requirements.