Accountant for VTC, taxi and delivery drivers
Platforms, commissions, vehicle, fuel, 10% VAT: your Viseeon accountant helps you choose between micro and a company and keep what you really earn.
- Experts used to working with self-employed drivers and riders
- Free 20-minute first call, by video
Why hire an accountant as a VTC driver or delivery rider?
A VTC driver often works with several platforms that take a commission before paying out. The main cost, the vehicle, weighs heavily and raises the question of regime: a micro-entreprise lets you deduct neither the vehicle nor the fuel. The right choice between micro and a company can change your net income by several thousand euros a year.
Your Viseeon accountant reconciles your platform statements, calculates the real cost of your vehicle and tells you when a company becomes worthwhile.
What problems do self-employed drivers and riders run into?
The micro-entreprise trap with an expensive vehicle
As a micro-entreprise, you pay social contributions on turnover, with no deduction for leasing, fuel, maintenance or insurance. With a recent vehicle, these costs swallow a large share of your fares. Your real income is then much lower than it looks.
Platform statements that are hard to read
Fare paid by the customer, commission, bonuses, tips, cancellations: statements mix everything together. Declaring the net amount paid out instead of actual turnover is a common mistake. It distorts your contributions and your VAT.
10% VAT not under control
Passenger transport falls under the reduced 10% VAT (TVA) rate. Once you exceed the VAT exemption threshold, you must collect it, while platforms show a price including VAT. Your margin drops if you have not planned for it.
Professional requirements to renew
VTC professional card, registration on the operators' register, professional liability insurance, annual vehicle inspection: recurring costs to build into your cash flow.
What your accountant does for drivers and riders
Micro or company, backed by numbers
Simulation of your net income as a micro-entreprise, an EURL or a SASU, based on your fares and your actual vehicle costs.
Platforms and VAT
Rebuilding gross turnover from your statements, handling commissions, 10% VAT on fares and checking platform invoices.
Vehicle cost and cash flow
Cost per kilometre, buy versus loan versus long-term lease, and a provision for card and registration renewals.
What are the requirements to work as a VTC driver?
- VTC professional card: valid for 5 years. Renewal requires a 14-hour continuing training course.
- Registration on the VTC operators' register: €170, to be renewed every 5 years.
- Professional liability insurance is compulsory. Driving without it exposes you to a fine of up to €3,750.
- Vehicle: 7 years old at most, unless hybrid or electric, with an inspection every year.
Source: entreprendre.service-public.gouv.fr, page checked on 12 August 2026. Your accountant builds these costs into your annual budget.
Which figures should you track to know if you earn a living?
- Gross turnover per hour logged in, platform by platform.
- Vehicle cost per kilometre: financing, insurance, fuel or charging, maintenance.
- Average commission rate taken by the platforms.
- Net income after contributions and tax, compared with an equivalent salary.
Micro-entreprise or company: how much would you keep?
Enter your turnover, your vehicle costs and the pay you want. The simulator compares your take-home amount under each structure. Instant result, no email needed.
Run the simulationYour questions about VTC driver and delivery rider accounting
What VAT rate applies to a VTC or taxi driver?
Passenger transport falls under the reduced 10% rate. You only charge it if you are liable for VAT, that is, outside the VAT exemption (franchise en base).
Can a VTC driver be a micro-entreprise?
Yes. The 2026 threshold is €83,600 of turnover for services. Micro does not let you deduct vehicle costs or recover VAT.
Up to what level does the VAT exemption apply?
For services, up to €37,500 of turnover in the previous year, with a tolerance up to €41,250 in the current year. Beyond that, you charge 10% VAT on your fares.
Micro, EURL or SASU for a VTC driver?
Micro suits a start or a low-cost vehicle. A company lets you deduct all actual costs and recover VAT, but costs more to run. The simulator compares your net income in each case.
Should you declare the amount paid by the platform or the fare paid by the customer?
Under the micro regime, you declare the receipts you collect, without deducting actual costs. The amount to use depends on how each platform bills the fare and its commission. Your accountant reviews your contract with each platform.
Do commissions from foreign platforms include VAT?
A platform based in another EU country generally invoices its commission without VAT. If you are VAT-registered, you self-assess (reverse-charge) the VAT on that commission, even under the VAT exemption.
Do bike and scooter delivery riders follow the same rules?
Not for the VTC card, which does not apply to them. They are most often micro-entrepreneurs providing services. If they charge VAT, their delivery service is subject to the standard 20% rate, which applies to any service without a reduced rate.
How much does it cost to renew the VTC registration?
Registration on the operators' register costs €170 and is renewed every 5 years. Renewing the professional card costs about €60, after a continuing training course.
Can I move from micro to a company during the year?
Yes. You need to set up the company, transfer or lease the vehicle and notify the platforms. The best time depends on your turnover and your financing deadlines.
Take stock with an expert
20 minutes by video, between two fares if needed. Bring a monthly platform statement: we will work out your real net income.
From the blog
Sources and last update
- Devenir chauffeur de VTC – entreprendre.service-public.gouv.fr (F31027, vérifié le 12/08/2026)
- TVA : quels sont les taux de votre quotidien ? – economie.gouv.fr (11/12/2025)
- Franchise en base de TVA – entreprendre.service-public.gouv.fr (F21746, vérifié le 01/01/2026)
- Seuils du régime micro-entreprise 2026 – entreprendre.service-public.gouv.fr (F32353, vérifié le 21/02/2026)