Driving or delivering: self-employed, not an employee
In Switzerland, anyone driving for Uber or Bolt or delivering for Uber Eats, Just Eat, Deliveroo or similar platforms is in almost all cases considered self-employed (sole proprietorship), not an employee of the platform. Uber and other operators are not your employers under Swiss labour law: you manage your schedule, accept or decline trips, and bear vehicle, fuel and insurance costs.
This means you must keep orderly accounts, declare income to the tax authority, pay AVS/AI/IPG contributions on net income and — if you exceed thresholds — register for VAT and the Commercial Register. Monthly app reports do not replace accounting or tax filing: they are only the data source to start from.
This guide is for those starting or already working as drivers or couriers in Switzerland who want to understand how to record income and expenses, which costs are deductible, how to handle car and phone, and how to close the year without surprises from the tax office or compensation fund.
Legal status: self-employed, sole proprietorship and AVS
Before opening the app and earning, clarify your legal and social security status:
Self-employed, not an Uber employee
Platforms pay you for services (trips, deliveries), not under an employment contract. You have no paid holidays, severance or employer-paid contributions. You pay AVS, manage taxes and keep the books.
Sole proprietorship and Commercial Register
You typically operate as a sole proprietorship. With annual turnover above CHF 100,000 you must register in the Commercial Register. Below that threshold registration may be voluntary but is often recommended for full-time drivers.
AVS registration as self-employed
You must register with your cantonal compensation fund (or professional fund) as self-employed. Contributions are calculated on net income from activity (revenue minus professional costs), with a rate up to ~10.6% and an annual minimum even on low income.
Risk of reclassification as employee
If you work exclusively for one platform, with imposed hours and no real economic risk, the compensation fund or tax authority may challenge self-employed status. Maintain organisational freedom and document that you bear your own costs and risks.
Warning: «being an Uber partner» does not exempt you from tax and social security obligations. Many new drivers discover at year-end they owe thousands in tax and AVS they did not set aside — because they spent everything they earned.
Platform income: what to record
Uber, Bolt, Uber Eats and other operators pay you periodically (weekly or more often). In accounting you must record gross revenue, not only the net amount credited to your account:
Gross vs net earnings
Revenue is the total of trips or deliveries before platform commission. Uber/Bolt fees are a separate professional cost, not a direct reduction of turnover without a trace.
Tips and bonuses
Customer tips, peak bonuses, quest incentives and referral rewards must be included in revenue for the year received, including cash or vouchers.
Cash payments (couriers)
If you collect cash on delivery for the restaurant or platform, treatment depends on the contract: often collection on behalf of third parties, but any fees or compensation retained must still be tracked. Keep daily app reports.
Export platform reports
Download monthly tax summaries / earning reports from Uber Driver, Uber Eats Courier, Bolt Partner. They serve as proof for revenue, commissions and kilometres. Archive for 10 years with your records.
Practical rule: for each payment period, record «Trip revenue CHF X» and «Platform commission CHF Y» as separate items. The net bank credit (X − Y) must match the accounting entry.
Deductible expenses: car, phone and more
The main tax benefit for drivers and couriers is deducting professional costs. Here are the most relevant items:
| Expense type | Deduction method | Notes |
|---|---|---|
| Professional kilometres | Flat rate CHF 0.70/km (2024+) or actual costs | Work km only; keep log or use GPS/app reports |
| Fuel, maintenance, car insurance | Professional % of total | Only with actual cost method; otherwise included in km flat rate |
| Platform commissions | 100% deductible | Uber/Bolt/Just Eat fees withheld from payments |
| Phone and mobile data | Professional share (e.g. 50–80%) | Document criterion; phone essential for the job |
| Thermal bags, jackets, courier equipment | 100% if exclusively professional use | Depreciate if value > CHF 1,000 |
| Professional liability / legal protection insurance | 100% deductible | Recommended for drivers; verify comprehensive cover |
You cannot deduct 100% of the car if you also use it privately. The per-km flat rate is often simpler and safer than actual costs if you do not want to calculate % shares on fuel, insurance and servicing.
VAT and AVS contributions
Two obligations that confuse many new drivers:
VAT: CHF 100,000 threshold
If your annual turnover from all activities exceeds CHF 100,000, you must register for VAT with the FTA. Most part-time drivers stay below. Above threshold: invoicing with VAT (if you issue invoices), quarterly returns, input tax recovery on expenses.
VAT-exempt services
Passenger transport with vehicles ≤ 8 seats may be exempt (Art. 21 VAT Act) if operated as authorised public transport — Uber in Switzerland operates under a specific regime. Food delivery treatment may differ. When in doubt, check with FTA or fiduciary.
AVS on net income
Contributions on revenue − deductible costs. Example: CHF 60,000 revenue, CHF 18,000 costs (km, commissions, phone) → base CHF 42,000. Rate ~10.6% → about CHF 4,450 plus minimum PC contributions.
Recommended provisions
Set aside 25–35% of gross revenue in a separate account for tax, AVS and any VAT. Avoid treating all Uber receipts as available salary.
Uber does not pay AVS contributions for you. You will receive notice from the compensation fund after first filing or registration — do not ignore it.
Simplified accounting: the most common method
Most drivers and couriers with turnover below CHF 500,000 use simplified accounting (income-expenditure):
Income and expenditure register
Each platform credit = income. Each professional expense = expenditure with supporting document. Year-end: total income − total expenditure = taxable profit.
Dedicated bank account
Open an account only for the business. All Uber payments and all car/professional expenses go through it. Simplifies reconciliation and tax audits.
Kilometre log
Note start/end km per shift or use app reports. Flat rate: total km × CHF 0.70. Actual costs: professional km / total km = % to apply to car expenses.
Year-end statement of affairs
List business assets (phone, bags, tablet) at residual value. Required even in simplified accounting for the tax return.
If you exceed CHF 500,000 turnover (rare for a single driver, possible with fleet or multiple activities), you switch to double-entry from the following year.
Platform reports vs accounting
Uber reports are not your accounting, but must match it:
Monthly reconciliation
Compare total earning report with sum of recorded income + commissions as expense. Every difference must be explained (payment delays, adjustments, referrals).
Adjustments and reversals
Post-payment corrections (customer disputes, penalties) appear in later reports. Record them in the year they hit your account, not when you made the trip.
Multiple platforms
If you drive for Uber and Bolt, combine all revenue in one set of books. One self-employment income in the tax return, with platform detail in supporting documents.
Automation with AccountEX
Import bank statements, categorise «Uber revenue», «Platform commission», «Fuel», «Km flat rate». Generate annual summary for tax return and AVS.
Tax return and year-end closing
In February–April file the cantonal tax return with self-employed supplement:
Self-employed supplement
Declare net profit from activity (revenue − costs). Attach or keep income-expenditure register, km summary, platform reports, expense receipts.
Personal deductions
Beyond business costs, you may deduct debt interest, health insurance premiums, pillar 3a contributions, unreimbursed professional expenses — in the personal return.
Instalments and adjustments
The canton may request quarterly instalments if profit is high. The compensation fund invoices based on estimated income — adjusted at year-end.
Mistakes to avoid
Do not declare only net credits ignoring gross revenue. Do not forget tips and bonuses. Do not deduct private expenses such as holiday fuel. Do not mix private and Uber accounts.
If your profit exceeds CHF 50,000–60,000, consider a fiduciary for the first return: CHF 300–800 cost but avoids expensive errors.
Digital tools for drivers and couriers
Excel and Uber report screenshots work for a few months, then become unmanageable:
Km tracking apps
TripLog, Driversnote or native Uber reports to document professional km. Export CSV monthly for accounting.
Separate accounts and expense OCR
Business account + accounting app to scan fuel, parking, car wash receipts. Automatic categorisation «Transport» / «Commissions».
AccountEX for gig workers
Simplified accounting, bank connection, annual reports for tax return and AVS, multi-platform management. Built for Swiss self-employed without accounting training.
When you need a fiduciary
Recommended if: multiple platforms + other activity, VAT threshold exceeded, self-employed status challenged, or profit > CHF 80,000 with complex investments.
Practical tips for Uber and couriers
- Open a dedicated account and register with the compensation fund immediately — do not wait for the first letter from the tax authority
- Download Uber/Bolt reports every month and keep them: they are the main proof of your revenue
- Choose the km flat rate (CHF 0.70) if you do not want to calculate % shares on all car expenses — it is the most common method for drivers
- Set aside 30% of gross revenue for tax and AVS — the net in your bank is not your «salary»
- Record platform commission as a separate cost, not only net payment as revenue
- If you also work as an employee elsewhere, file one return but keep the two activities clearly separate in accounting
- Use AccountEX to import bank movements, track km and generate the annual summary for tax return and AVS
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