Tax and SARS knowledge base
Do I need to declare income from Uber, Bolt or delivery-platform work?
Do I need to declare income from Uber, Bolt or delivery-platform work?
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Direct answer
Platform work should be reviewed as part of your full tax position. SARS's current return questionnaire asks whether you conducted a trade in South Africa, and a driver, courier or delivery worker should not assume that a platform statement is already a completed SARS calculation. Reconcile gross fares or deliveries, platform fees, incentives, tips, refunds and bank deposits before deciding what belongs in the return.
The agreement with the platform matters. A platform may describe a worker as an independent service provider, but that description is not the only fact relevant to tax. Keep the agreement, annual statements and payment records. If you have other employment, do not mix the platform figures into your IRP5 employment records or assume that PAYE on a salary settles the tax position for all income.
What this means in practice
The most common error is using the amount that arrived in the bank as total income. A payout can already be reduced by platform fees, adjustments, refunds, cash collections, service charges or other items. Start with the full statement and prepare a monthly reconciliation from gross activity to the amount paid out. Keep a copy before the platform changes access to older periods.
Costs need their own evidence. Fuel, repairs, insurance, data, vehicle finance, vehicle rental, licences, car washes and tolls should be recorded from actual documents, not memory. SARS's general trade-expense framework remains facts-based. Keep reliable records of platform use and private use, then obtain advice before claiming vehicle costs.
VAT and provisional-tax questions cannot be answered from the number of trips alone. They depend on the wider facts and current rules. Income from more than one platform, a rental vehicle, a fleet arrangement, an employer relationship or cross-border work are reasons to obtain tailored advice.
Step-by-step
- Download each platform's full statement.
Save gross activity, cash collections, incentive lines, tips, refunds, service fees and final payouts for every month.
- Reconcile to money received.
Match platform payments to the bank account or payment wallet. Investigate amounts that do not match the statements.
- Create a supporting cost file.
Keep invoices and proof of payment for actual costs. Maintain mileage, trip, maintenance and private-use records where relevant.
- Keep the contractual evidence.
Retain the driver or courier agreement, vehicle-rental agreement, insurance documents and any correspondence about incentives or adjustments.
- Separate other income.
Keep an IRP5, rental income, other business income and platform income in separate sections of the tax workpapers.
- Review before filing.
Use current SARS ITR12 resources and seek advice for provisional tax, VAT, vehicle deductions or material balances.
Documents and records to keep
- Monthly platform statements and payout reports.
- Bank statements, payment-wallet records and cash collection records.
- Driver or courier agreement and vehicle ownership or rental records.
- Fuel, repair, insurance, data, licence and other cost evidence.
- A credible mileage and private-use record.
- Final ITR12, assessment and supporting documents retained for at least five years.
Important limits and exceptions
This guide does not determine whether a particular worker is an employee, contractor or vendor for any tax purpose. It does not calculate a vehicle deduction, VAT liability or provisional-tax payment. SARS's general trade-expense guidance requires a link to income-producing activity and appropriate proof. Obtain advice before any vehicle or VAT claim.
Do not wait for a platform to supply a tax summary in a preferred format. The taxpayer remains responsible for an accurate return. If records are incomplete, reconstruct them from available statements, invoices and bank records before filing.
When to get tailored advice
Get advice if your platform work is substantial, you operate through a company, rent or own multiple vehicles, have VAT questions, receive cash, work on several platforms or want to claim significant vehicle costs. TaxProof can prepare a reconciliation for professional review.