If you provide transportation services using the Bolt application as a Driver partner, you need a VAT number (partita IVA) to invoice for your services. This page explains the basics. It is general information, not tax advice. Please speak to a tax advisor about your own situation.
What having a VAT number means
- VAT on your services. If you are under the ordinary regime, the VAT you charge on your services is payable to the Italian Revenue Agency through your VAT returns.
- VAT on your costs. Under the ordinary regime, you can usually deduct the VAT you pay on business expenses such as fuel, maintenance and repairs.
How to register
You register electronically with the Revenue Agency (Agenzia delle Entrate):
- Sole proprietors: Form AA9/12
- Partnerships and other entities: Form AA7/10
Flat-rate regime (regime forfettario)
If your annual revenue is up to €85,000, you may opt for the flat-rate regime. In practice:
- You do not charge VAT on your invoices.
- You pay a reduced substitute tax instead of ordinary income tax.
- Bookkeeping is simpler.
If you exceed €85,000 but stay under €100,000, you remain in the regime until the end of that year and leave it the following year. Above €100,000 you leave it immediately. Access also depends on other requirements, so check with your advisor before choosing it.
VIES registration
With a VIES-only registration:
- You do not charge VAT on the services you provide.
- You cannot deduct the VAT paid on your business expenses.
- You calculate and pay the VAT yourself on services bought from foreign suppliers.
- You report the services you provide to businesses in other EU countries.
Invoices relating to Bolt's commissions may be subject to the VAT reverse charge. Please check with your accountant.
Flat-rate regime (regime forfettario)
If your annual revenue does not exceed €85,000, you may be eligible for the flat-rate regime. Under this regime:
- You do not charge VAT on your invoices.
- You do not act as a withholding agent, so you do not apply withholding tax.
- You must still issue electronic invoices, like all VAT-registered businesses.
Eligibility depends on additional requirements. We recommend speaking with a tax advisor who can assess your specific situation.
Important
Based on your tax status above, kindly ensure your Driver profile on the Bolt application is updated. The information you provide may be used in generating the relevant documentation to your customers, the Riders and to you by Bolt in accordance with the Terms and conditions.
Every partner's tax situation is different. Bolt cannot provide individual tax advice. This information is for all Driver partners operating in Italy only and may change.