Tax Compliance Ensured by Uber and Bolt for Their Romanian Driver Workforce: Legally Honoring Tax and Contribution Obligations
In the digital economy, transparency and compliance with regulations are crucial. One key tool that ensures this in the alternative transport sector is the Declaration D397. This declaration, submitted by alternative transport platform operators on a monthly basis, includes detailed data such as the number of kilometers driven by drivers, their identification data, and economic activities carried out through the platforms.
The Coalition for the Digital Economy, which includes major players like Uber, Glovo, Wolt, Bolt, Bringo, and Lime, has responded to claims made by Ziarul Financiar about ride-hailing operators' drivers avoiding taxes and social security contributions. The coalition denies these claims, stating that drivers working under ride-hailing contracts are not exempt from paying these contributions.
Compliance with tax and social security contributions is achieved through several measures. Ride-hailing platforms ensure electronic VAT filing and payment via local portals, issue detailed billing and tax documents, and meet monthly reporting requirements including SAF-T and control statements. They also align with EU-wide directives on digital platform reporting such as DAC7 to promote greater administrative cooperation in tax matters for online marketplaces and platforms.
In Romania, ride-hailing drivers are either registered as freelancers (PFA) or have employment contracts with alternative transport operators. Regardless of their status, they are responsible for paying their own taxes and social security contributions. The Declaration D397 is a mandatory submission for alternative transport platform operators, providing the authorities with valuable information to monitor the activities of these operators.
The level of detail provided in the Declaration D397 is very thorough, ensuring a high degree of transparency and compliance. This declaration is a vital tool in maintaining the integrity of the digital economy in Romania. While specific details from the Coalition for the Digital Economy regarding ride-hailing operators in Romania were not found in the search results, the general compliance framework for digital platforms—including ride-hailing operators—is shaped by Romanian VAT rules under Law 227/2015 and EU-level directives like DAC7.
Ziarul Financiar's claims about ride-hailing operators' drivers avoiding taxes and social security contributions have been refuted by the Coalition for the Digital Economy. The drivers working under ride-hailing contracts pay all their contributions to the state budget, according to the coalition's response. The Declaration D397 serves as a testament to this commitment to transparency and compliance.
In the response to Ziarul Financiar's claims, the Coalition for the Digital Economy emphasized that ride-hailing drivers are not exempt from paying taxes and social security contributions. To boost transparency and promote compliance, the Digital Economy coalition employs several measures, such as electronic VAT filing and payment, detailed billing and tax documents, and adherence to monthly reporting requirements like SAF-T and control statements.
The Declaration D397, a mandatory submission for alternative transport platform operators, is instrumental in maintaining the digital economy's integrity in Romania, providing valuable information for authorities to monitor operators' activities and ensuring a high degree of transparency and compliance with regulations.
