Everything you need to know about Reporting Rules for Digital Platforms

What the new EU legislation means for you

    This page will cover:

    • What Reporting Rules for Digital Platforms is
    • What information you will need to provide
    • Reporting Rules for Digital Platforms FAQs

    Reporting Rules for Digital Platforms is the name of the EU Council Directive 2021/514, which requires online platform companies like Deliveroo to collect and report taxpayer information to the government tax authority. This applies to all self-employed riders who earn income by working with Deliveroo in the UK and EU member states. Digital platforms will report information once per year. 

    In the UK, from January 2024, we’ll need to collect certain tax details from you in order to meet requirements from a new law called Reporting Rules for Digital Platforms. 

    It’s important to provide your details with us promptly, in order to comply with the Reporting Rules for Digital Platforms directive. We’ll need to collect these details once every year. 

    Here’s a full list of the information we are obligated to share with the tax authority which we will process in accordance with the Rider Privacy Policy: 

    For individuals

    • First and last name
    • Primary address
    • Date of birth
    • Tax identification number (TIN) or if you don’t have a TIN, your place of birth
    • VAT identification number, if available
    • Financial Account Identifier 
    • Name of the bank account holder if you don’t use your own bank account to ride with Deliveroo
    • Each Member State where you are a resident
    • Total fees you’ve earned working with Deliveroo
    • Number of cash outs and payments you’ve received working with Deliveroo
    • Any fees, taxes or commissions that Deliveroo charged to you 

    We’ll remind you to send us your details in line with the new Reporting Rules for Digital Platforms.

    If you have any questions about the new Reporting Rules for Digital Platforms, please see the FAQs below.

    Reporting Rules for Digital Platforms FAQs

    • Who does Reporting Rules for Digital Platforms apply to?

      English: These tax requirements require all European digital platforms, including Deliveroo, to collect certain data from the partners and riders using their services in Ireland, the rest of the EU member states and the UK.

      Portuguese: Estes requisitos fiscais exigem que todas as plataformas digitais europeias, incluindo a Deliveroo, coletem determinados dados dos parceiros e entregadores que utilizam os serviços na Irlanda, no restante dos Estados-membros da UE e no Reino Unido.

    • How does Reporting Rules for Digital Platforms impact me as a rider?

      English: Deliveroo is required to report platform user tax data and revenue to tax authorities from all riders in the UK and EU markets that we operate in - Ireland, France, Belgium, Italy.

      • We will ensure that this process is as simple as possible for our riders.
      • For new riders information will be collected by the Deliveroo team during the onboarding process.
      • You will receive an email notifying you of the information we will need.

      Portuguese: A Deliveroo é obrigada a informar às autoridades fiscais os dados fiscais dos usuários da plataforma e a receita de todos os entregadores no Reino Unido e nos mercados da UE em que operamos: Irlanda, França, Bélgica e Itália.

      • Garantimos que este processo é o mais simples possível para nossos entregadores.
      • Para novos entregadores, as informações serão coletadas pela equipe da Deliveroo durante o processo de integração.
      • Você receberá um e-mail com uma notificação sobre as informações necessárias.
    • How will Reporting Rules for Digital Platforms impact my pay?

      English: Providing that you have always kept up to date with your taxes, there should be no additional tax to pay as a result of Reporting Rules for Digital Platforms.

      Portuguese: Se você mantém seus impostos em dia, não deverá haver nenhum imposto adicional a pagar em decorrência da Reporting Rules for Digital Platforms.

    • How does Reporting Rules for Digital Platforms impact my substitute?

      English: As the rider account holder, you are responsible for all tax connected to your rider account as stated in your supplier agreement, even if you’ve appointed a substitute to complete orders on your behalf. Therefore all payments made to your account will be reported to the tax authorities, even if your substitute completes orders on your account.

      Portuguese: Como titular da conta de entregador, você é responsável por todos os impostos relacionados à sua conta de entregador, conforme declarado no contrato do fornecedor, mesmo que você tenha indicado um substituto para concluir pedidos em seu nome. Portanto, todos os pagamentos feitos em sua conta serão relatados às autoridades fiscais, mesmo que seu substituto conclua os pedidos em sua conta.

    • Do you have all of the required information about me for Reporting Rules for Digital Platforms?

      English: We have all or almost all of the information that is required under the Reporting Rules for Digital Platforms requirements. If any of the required information is missing, we’ll send you an email with instructions on how to provide your details. If any of the information you registered with us has changed (for example, if you’ve changed your name or address) it is your responsibility to update the details on your rider account promptly.

      Portuguese: Temos todas ou quase todas as informações necessárias de acordo com os requisitos da Reporting Rules for Digital Platforms. Se alguma das informações necessárias estiver faltando, enviaremos um e-mail com instruções sobre como fornecer seus detalhes. Se alguma das informações que você registrou conosco tiver sido alterada (por exemplo, se você mudou seu nome ou endereço), é sua responsabilidade atualizar os detalhes em sua conta de entregador imediatamente. 

    • Which tax details will you collect for Reporting Rules for Digital Platforms?

      English: Here’s a full list of the information we are obligated to share with the tax authority as part of the Reporting Rules for Digital Platforms:

      For individuals

      • First and last name
      • Primary address
      • Date of birth
      • Tax identification number (TIN) or if you don’t have a TIN, your place of birth
      • VAT identification number, if available
      • Financial Account Identifier
      • Name of the the bank account holder if you don’t use your own bank account to ride with Deliveroo
      • Each Member State where you are a resident
      • Total fees you’ve earned working with Deliveroo
      • Number of cashouts and payments you’ve received working with Deliveroo
      • Any fees, taxes or commissions that Deliveroo charged to you 

      Portuguese: Veja uma lista completa das informações que somos obrigados a compartilhar com a autoridade fiscal como parte das regras da Reporting Rules for Digital Platforms:

      Para pessoas físicas

      • Nome e sobrenome
      • Endereço principal
      • Data de nascimento
      • Número de identificação fiscal (NIF) ou, se você não tiver um NIF, seu local de nascimento
      • Número de identificação do IVA, se disponível
      • Identificador da conta financeira
      • Nome do titular da conta bancária se você não usar sua própria conta bancária para fazer entregas com a Deliveroo
      • Cada Estado-membro onde você reside
      • Total da remuneração que você ganhou trabalhando com a Deliveroo
      • Número de saques e pagamentos que você recebeu trabalhando com a Deliveroo
      • Quaisquer taxas, impostos ou comissões que a Deliveroo tenha cobrado de você 

    • Why am I being asked to provide my tax details?

      English: It’s important to provide your details with us promptly, in order to comply with the DAC7 directive. We will only need this information every 3 years, as long as your information has been verified and that we do not have reason to believe that information is incorrect or unreliable.

      Portuguese: É importante fornecer seus dados prontamente, a fim de cumprir a diretiva DAC7. Só precisaremos dessas informações a cada três anos, desde que suas informações tenham sido verificadas e que não tenhamos motivos para acreditar que estejam incorretas ou que não sejam confiáveis.

    • Will Deliveroo share information about me and my earnings with the Government for the Reporting Rules for Digital Platforms?

      English: Yes. In order to meet requirements from a new law called Reporting Rules for Digital Platforms, we’ll need to collect certain tax details from you and report them to the government tax authority.

      Reporting Rules for Digital Platforms requires online platform companies like Deliveroo to collect and report taxpayer information to the government tax authority. This applies to all self-employed riders who earn income by working with Deliveroo in the UK and EU member states.

      Portuguese: Sim. Para atender aos requisitos de uma nova lei chamada Reporting Rules for Digital Platforms, precisaremos coletar determinados detalhes fiscais seus e reportá-los à autoridade fiscal do governo.

      Reporting Rules for Digital Platforms exige que empresas de plataforma on-line, como a Deliveroo, coletem e relatem informações de contribuintes à autoridade fiscal do governo. Isso se aplica a todos os entregadores autônomos que obtêm renda trabalhando com a Deliveroo no Reino Unido e nos Estados-membros da UE.

    • What if I do not provide the required information for Reporting Rules for Digital Platforms?

      English: Reporting Rules for Digital Platforms is a Government requirement for all EU markets including the UK and Ireland. We’ll send you an email with instructions on how to provide your details.

      Portuguese: Reporting Rules for Digital Platforms é um requisito governamental para todos os mercados da UE, incluindo o Reino Unido e a Irlanda. Nós enviaremos um e-mail com instruções sobre como fornecer seus detalhes.

    • Is this a one-off or ongoing reporting obligation for Reporting Rules for Digital Platforms?

      English: For the UK, as of 1 January 2024, Reporting Rules for Digital Platforms is a reporting requirement on an annual basis.

      Portuguese: Para o Reino Unido, a partir de 1º de janeiro de 2024, a Reporting Rules for Digital Platforms é um requisito de relatório anual.

    • Who will manage Reporting Rules for Digital Platforms?

      English: Deliveroo is responsible for collecting the required information to share directly with the government tax authority on an annual basis. In the UK this information will be sent to you by email.

      Portuguese: A Deliveroo é responsável por coletar as informações necessárias para compartilhar diretamente com a autoridade fiscal do governo anualmente. No Reino Unido, essas informações serão enviadas a você por e-mail.

    • How will the tax authorities use my information for Reporting Rules for Digital Platforms?

      English: Reporting Rules for Digital Platforms has been introduced to ensure tax transparency around transactions that take place on digital platforms. Reporting Rules for Digital Platforms will improve tax cooperation between the UK and EU member states and is likely to be used to verify the revenue that you have earned from Deliveroo. 

      For example, the tax authorities will have access to your information for the first time in 2024 (for your 2023 transactions) and for each year after that. You can contact the tax authorities directly for more information on how they use your information.

      Portuguese: Reporting Rules for Digital Platforms foi introduzida para garantir transparência fiscal em relação às transações que ocorrem em plataformas digitais. Ela melhorará a cooperação fiscal entre o Reino Unido e os Estados-membros da UE e provavelmente será usada para verificar a receita que você obteve com a Deliveroo. 

      Por exemplo, as autoridades fiscais terão acesso às suas informações pela primeira vez em 2024 (para suas transações de 2023) e para cada ano posterior. Você pode entrar em contato diretamente com as autoridades fiscais para mais informações sobre como elas usam suas informações.

    • What will Deliveroo do with the data collected for Reporting Rules for Digital Platforms and how long will it be stored?

      English: The data you provide will be processed in line with the Rider Privacy Policy, for the purposes of complying with tax and legal obligations. We will keep it for as long as we need it for those purposes and in accordance with our record and data retention policy. If any part of the information you provide is considered personal data related to you as an individual, you can find out more information on how we protect your personal data here.

      Portuguese: Os dados fornecidos serão processados de acordo com a Política de privacidade do entregador, para fins de cumprimento das obrigações fiscais e legais. Nós os manteremos pelo tempo que for necessário para esses fins e de acordo com nossa política de retenção de dados e registros. Se quaisquer informações que você fornecer forem consideradas dados pessoais relacionados a você como indivíduo, você pode saber mais sobre como protegemos seus dados pessoais aqui.

    • What happens if I don't receive the tax report for Reporting Rules for Digital Platforms from Deliveroo?

      English: You will receive an email from Deliveroo. If you have not received an email or have a problem accessing Reporting Rules for Digital Platforms report through the app, please contact Rider Support.

      Portuguese: Você receberá um e-mail da Deliveroo. Se você não receber um e-mail ou tiver um problema ao acessar os relatórios da Reporting Rules for Digital Platforms pelo aplicativo, entre em contato com o Suporte ao entregador..

    • I haven’t received any correspondence from Deliveroo about Reporting Rules for Digital Platforms.

      English: In the UK, from January 2024, we’ll need to collect certain tax details from you in order to meet requirements from a new law called Reporting Rules for Digital Platforms. If you have not been contacted and feel you should have been, please contact Rider Support. 

      For new riders, information will be collected by the Deliveroo team during the onboarding process.

      Portuguese: No Reino Unido, a partir de janeiro de 2024, precisaremos coletar alguns detalhes fiscais seus para atender aos requisitos de uma nova lei chamada Reporting Rules for Digital Platforms. Se você não foi contatado e acha que deveria ter sido, entre em contato com o Suporte ao entregador. 

      Para novos entregadores, as informações serão coletadas pela equipe da Deliveroo durante o processo de integração.