Invoicing Upwork clients for UK registered sole trader

Question

I'm using my own accounting software use it for tracking time and create invoices as well. I have clients through Upwork and privately without an agent. For the clients in Upwork, I track time in both my system and Upwork (so that I have everything in my system too). If I'm registered in the UK as a sole trader, how do I create invoices for my clients from Upwork?

1. If Upwork already handles all the invoicing, charging and paying process for me, do I invoice Upwork as if Upwork was my client?

2. Do I invoice every client as I do for private contracts and only expect Upwork to be as a payment tool like Paypal?

3. Do I need my clients' full name and address details for the invoices, or will it suffice to use Upwork's name and address?

4. Are these transactions done as business to business even though I am not registered for VAT?

I'm asking this because, according to the HMRC website, you need to provide full details of yourself and your customer in the invoice.

Answer 1

As long as you can produce invoices for every job you are taking money in for, you should be golden. It's definitely nice to have everything in one system, right?

What I would do (I don't use Freelance sites) is create an invoice in their site for the client, using their tools, just for those clients. Once they are done, export the invoice (showing it's been paid, etc) into my main program. This solves the issue of having two locations to report income from, as long as you are constant at updating your system. You would still say the client's full name, address and other business information, but you would show on YOUR invoice system that the client has paid however much they have.

There should be no reason to use Upwork's name and address on your invoices. What you can and should do though, is mention in a comment on the invoice in your system that the work was completed through Upwork. As far as I remember, Upwork charges a commission on work performed through them; if that is true (or still true), then you can also create Upwork as a supplier in your accounting program, and "charge" the commissions through there, showing again where all your business moneys are going.