If you exceed the ceiling of income for all your activities in the collaborative economy, all sectors combined, you will be considered as a self-employed worker from the first euro earned. This means that all income received with Deliveroo will be treated as professional income and all will be taxed, starting from the first cent earned.

Then, if you wish to continue driving with Deliveroo, you will have to ask for the creation of a company number at a company counter. Being self-employed involves costs, taxes, social security contributions and other administrative formalities.