I am a EU citizen living in the UK. I need to invoice an US client via pay pal, during 6 months. Do I need to include VAT in my invoice? What are my legal obligations in the UK towards taxes and NI as a freelancer? Thank you

  • Just to confirm: NI = Northern Ireland? Apr 2 '15 at 15:01
  • National Insurance is what Christina means. Aug 15 '15 at 11:22
  • NI conts are a personal liability and unrelated to where your clients are located. If you also have an Ltd company you will need to be paying employer's contributions as well.
    – kdopen
    Nov 13 '15 at 15:05

You should start here:


If your income as a freelancer does not exceed the threshold of £82,000 a year you don't need to worry about VAT at all. You usually only charge VAT within the EU and you must register first.

  • 1
    As of January 2015, if you sell to someone in the EU you need to register for VAT and charge VAT based on the client/customer's country. Look up "VATMOSS" for more info. (Still, it means nothing when selling outside of the EU)
    – Amelia
    Jul 15 '15 at 11:16

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