I have completed some translation work for a language agency in Spain. I am registered as self-employed in the UK. I invoiced the agency, only for them to request an 'intracomunitary number'. I sent my UTR number along with a Certificate of UK Tax Residence which I requested from HMRC. I have explained to the client that I am self-employed and well below the VAT threshold. The client is not accepting this. My guess is they want a VAT number. Is it worth registering for VAT in the UK at this stage? My income as a freelancer is minimal and I am at my wits' end. Thank you.
It may be a bit late, but I've just found a piece of info about this. The info is from the APTIC: "Association of Professional Translators and Interpreters of Catalonia".
Here is their FAQ on VAT and translations, from APTIC
It states that there are some translations exempt of VAT and some not. Ensure you change your language to English.
One thing to consider: Although Catalonia and Spain have some differences, I believe this text abides to Spanish law, so wherever your client was from, I guess it applies to them.
PS: Excuse my awful English : )
Read also FAQ#15, in particular this:
"A client can require this certificate (Suppliers Certificate) from its suppliers if two conditions occur:
· The invoiced item must constitute provision of services (not goods).
· The relationship between the client and supplier must be necessary; this means that the professional provides a service related to the client's main economic activity. For example, a translation agency or publishing house can require this certificate from its translators, but a company that manufactures shoes and has requested a one-off translation cannot do so."
although late, maybe useful for other readers. In Spain there is the possibility to provide with services as an individual (not even registered as a freelancer, nor having a proper VAT number), under some particular circumstances (annual income threshold and non regular activity). Still, you can invoice applying the required VAT, while being identified just with your ID number (that is the same number than your fiscal identification number in most cases, called NIF).
Probably your client just didn't know other way to do it, and they kept insisting because that is the only way they are used to, instead of making a consultation to the tax authorities to have the full and correct information on how to proceed.