Yes. Uber Eats delivery partners are independent contractors, so you need an ABN to sign up and get paid. The good news: unlike rideshare driving, delivery-only work isn’t “ride-sourcing”, so you don’t have to register for GST until your turnover reaches $75,000.
Signing up to deliver for Uber Eats? You’ll be working as an independent contractor, which means an ABN, but the GST rules are friendlier than for rideshare driving. Here’s exactly where the lines sit, for riders, drivers and the restaurants too.
Quick refresher: an ABN (Australian Business Number) is the 11-digit identifier the Australian Business Register issues to anyone carrying on an enterprise, the full who-needs-one picture is in our complete ABN guide.
Do Uber Eats drivers need an ABN?
Yes, absolutely. All Uber Eats delivery partners in Australia are treated as independent contractors, not employees.
That means you must:
- Have an active ABN to receive payments from Uber Eats
- Quote your ABN in your driver account to prevent withholding
- Register for GST only if your delivery income exceeds $75,000 per year
Without an ABN, Uber Eats is legally required to withhold 47% of your payments under the ATO’s no-ABN withholding rules.
Note: Unlike Uber rideshare drivers (who must register for GST from their first dollar of income), Uber Eats delivery drivers only need to register if they exceed the $75,000 GST threshold.
Do restaurants and food businesses on Uber Eats need an ABN?
Yes. Any restaurant, café, or food business operating on Uber Eats is running a commercial enterprise and must have an ABN.
Why it matters:
- You must issue tax invoices for sales to Uber Eats and customers
- You must register for GST if your annual turnover exceeds $75,000
- Your ABN establishes credibility with Uber Eats and your customers
What about Uber Eats’ own ABN?
Uber Eats Australia operates as a registered Australian company with its own ABN: Uber Eats Australia Pty Ltd. ABN 46 160 299 865
This ABN is used for:
- Transactions with restaurants and suppliers
- Corporate tax and compliance with the ATO
- Legal and reporting requirements under Australian law
GST and tax implications across the Uber Eats ecosystem
| Role | ABN required | GST registration | Tax notes |
|---|---|---|---|
| Drivers / delivery partners | Yes | Only if turnover > $75,000 | Independent contractors; report income in the annual tax return |
| Restaurants / food businesses | Yes | Required if turnover > $75,000 | Must issue compliant tax invoices |
| Uber Eats (the company) | Yes | Registered | Pays company tax in Australia |
If you are a delivery driver and later start rideshare driving (e.g. UberX), your GST obligation will change, all income under that ABN becomes GST-applicable from your first dollar.
💡 Tip: Once your ABN is set up, keeping track of your earnings and expenses matters, especially for delivery drivers.
Thriday offers an all-in-one business account that automatically tracks your income and expenses for tax time, perfect for gig workers.
Common ABN Questions in the Uber Eats Business
Can I deliver for Uber Eats without an ABN?
Technically yes, but Uber Eats will withhold 47% tax from your payments until you provide one.
Do casual or part-time drivers need an ABN?
Yes. The ATO still classifies you as a contractor, even if you only deliver occasionally.
Do restaurants get paid without an ABN?
No. An ABN is mandatory for all Uber Eats restaurant partners.
Does Uber Eats provide an ABN for drivers?
No. Each driver must apply for their own ABN as a sole trader.
Final Thoughts
If you’re delivering meals or operating a food business through Uber Eats, you’re running your own enterprise, and that means you need an ABN.
Having one keeps you compliant with ATO rules, paid correctly and positioned to grow. If you’d rather not handle the setup yourself, a professional service can register your ABN for you quickly and correctly.
Quick answers
Do Uber Eats riders have to register for GST?
Not until turnover hits $75,000, food and parcel delivery is outside the taxi/ride-sourcing rules. The exception: if you also drive passengers (Uber, DiDi, Ola), GST registration is required from the first dollar and covers your delivery income too.
I deliver by bicycle: do I still need an ABN?
Yes. The vehicle doesn’t matter; the contractor relationship does. Bike, scooter or car, Uber Eats engages you as an independent contractor and expects an ABN.
Can I claim expenses as an Uber Eats delivery partner?
Yes, vehicle or bike costs, phone and data used for work, insulated bags and safety gear are typically deductible in proportion to work use. Keep records from day one; the ATO data-matches platform income, so your income figures need matching expense evidence.
Related guides: Ride share ABN + GST, set up both in one form · Do I need an ABN as an Uber driver? · How long does an ABN take?
Need an ABN? Five minutes, $99.
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