Tim Woodall wrote:
On 2019-05-30, Recliner wrote:

Yes, Uber do collect the whole of the fare.

I don't know what form their subsequent internal accounting procedures
take, but if it were their practice to issue invoices to the driver, I
strongly suspect that we would have heard about that by now.

There's no need to speculate: Uber operates a weekly billing cycle,
Mon-Mon, and issues statements to drivers on Tuesdays. Their net money,
after User's fee, is then transferred to their accounts on Wednesday.

https://www.ridester.com/uber-payment/amp/

https://www.ridesharingdriver.com/how-do-uber-drivers-get-paid-and-how-to-resolve-payment-errors/


Doesn't this hinge on whether uber are agent or principal?

Here's a related case that went all the way to the court of appeal.
https://www.kwm.com/en/uk/knowledge/...gents-20160101

I don't think the billing matters. If I appoint you as my agent to
collect monies due to me and agree to pay you 10% of whatever you
collect then your turnover is the 10% and mine is 100% regardless of
whether, and how, the 10% ends up in my account and the 90% ends up in
mine.

Which would confirm Uber's interpretation, meaning that it doesn't need to
pay VAT, or if it does, only on its net amount, around 22% of the gross
billings.

Uber certainly books and reports 'Gross billings' and 'Revenue', where the
latter is its net take after paying the drivers.