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Posted Tue, 05 Nov 2024 12:29:58 GMT by manred
got a uber eat invoice as follows - customer order 518.10, minus uber eat fee 67.37 and vat 13.47, net sale 437.26, then uber add back a thing called delivery fees 44, and some other unknow thing amounting to over 9pounds and paid me 490.37. the business is vat registered under flat rate scheme. should we count the 518.10 as gross sales or 518.10 plus 44 and other adj 9? my understanding is customer only paid 518.10, the add back is kind of deduction of uber own commission. is that right? if not, please advise why it is wrong. thank you
Posted Wed, 06 Nov 2024 08:53:30 GMT by HMRC Admin 21 Response
Hi,
When calculating the amount of VAT on the Flat Rate Scheme you have to apply your Flat Rate percentage against the gross value of your supplies.
If you are being charged for separate charges by Uber Eats then you would not deduct this from your box 6 figure as this is a supply to you.
Please see below:
6. Determining your flat rate turnover.
Thank you.

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