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So a client has asked be for a registration number on an invoice. The client is in the EU, and I'm in the UK. I'm self-employed and not sure what number I can give them? UTR? NINO? That seems like sensitive information, and I'm somewhat weary to share that.

Is there some sort of registration number I can include, or is it OK to share my UTR with a client?

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I assume the request for a registration number is for VAT purposes.

In many EU countries including the one I mainly work in an invoice needs to include the VAT registration number of the supplier as well as the client. Also, for business within the EU (above a certain amount) you need to fill in an EU sales list which includes all your EU suppliers and their registration numbers. So asking for a tax registration number seems like a reasonable request.

If you are not registered for VAT then there is no VAT registration number to give of course.

NINO is something completely different as far as I know, this relates to you personally and not your freelancing activities and should never be asked by a client.

UTR is used for your yearly self assessment and should not involve an overseas client.

(I am a freelancer in EU, non UK)

  • No this isn't for VAT, I'm not VAT registered. I guess the question is mainly whether the UTR is sensitive information or shareable with clients. – whatagainst Mar 11 '14 at 20:51
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    I meant the client is probably asking this number for VAT purposes, I'm not sure what other number he could need. I changed the answer to better reflect this. Although I'm not sure what the client could do with your UTR, it is not something that he could require as far as I know. (i.e. I would never ask a UK subcontractor for his UTR number, only VAT) – user3244085 Mar 11 '14 at 21:53
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You are receiving income in the UK so, for tax purposes, it makes sense to forward your UTR with the invoice. It will be taxed as foreign income but you only get taxed if the income is over £2000. I am not an accountant but I had the same question and asked the folks at SimpleTax (UK) and they gave this feedback as well as this link: http://www.hmrc.gov.uk/migrantworkers/tax-non-uk.htm

Hope this helps.

  • Hey Cookie, would you mind quoting the relevant part of the linked documentation, both to make it easier for people to find as well as to preserve any information if the link were to break? – jmort253 Mar 22 '14 at 18:37

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