Do I Need an ABN for Uber Eats in Australia?

The Uber Eats ecosystem in Australia is massive — connecting drivers, restaurants, and hungry customers across the country.
But one question often asked is: Do I need an ABN (Australian Business Number) for Uber Eats?

Whether you’re a delivery partner, a restaurant owner, or simply curious about Uber Eats’ own business registration, this guide breaks down what you need to know about ABNs, GST, and tax compliance.

What is an ABN and why does it matter?

An Australian Business Number (ABN) is an 11-digit identifier issued by the Australian Business Register (ABR).

It’s used to:

• Identify your business to the government and public
• Invoice and receive payments legally
• Register for Goods and Services Tax (GST) when required
• Claim GST credits and business deductions
• Build trust with customers, suppliers, and partners

Within Uber Eats, the ABN ensures smooth operations for both delivery partners and restaurants:

• Drivers/delivery partners: register as independent contractors
• Restaurants: issue compliant tax invoices to Uber Eats and customers

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 income > $75,000	Independent contractors; report income in 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 is crucial — 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 ensures you’re 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.