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I am a registered sole trader in the UK ( since i was living there in the last 3 years ) but recently moved to Spain ( more than 6 months ). I am a freelance photographer, having contracts from Hungary, and England. I now have an oportunity for a month long photography project in Spain. My question is, can I write a freelance contract with the employee, based on the UK sole trader business? My clients are changing, and as it is more international than spanish based, I would think that there is no need for registration for autonomo. I would like to know if anyone is or was in similar situation, and what the solution can be.

Thank you very much.

Grego

2 Answers 2

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user3244085's answer specifies the situation for a company but you say that you were a sole trader in the UK. I assume that means you don't have a company in the UK and any income from photography is personal income.

In this situation, as you're now resident in Spain and no longer in the UK, you need to pay tax on any income in Spain. You should also have notified HMRC before leaving and may have needed to submit a tax return. Best to speak with a UK-based accountant to clarify.

The relevant HMRC link (the whole thing is worth a read as it covers other cases as well): https://www.gov.uk/tax-right-retire-abroad-return-to-uk

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As far as I know it doesn't matter where you perform the services, if the company is based in the UK and your invoice is sent from that company in the UK, you pay taxes in the UK. Keep in mind that your services, as they are performed in another EU country, may fall under intracommunity services, meaning that you don't have to charge VAT on your invoice.

Info on intra community: http://ec.europa.eu/taxation_customs/business/vat/eu-vat-rules-topic/where-tax_en

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  • Hmm... Im in the US and it's different.. taxes are based on where the work is preformed (or sold) not on where it's delivered to. Maybe it's different in the EU.
    – Scott
    Oct 6, 2016 at 22:41
  • The delivery is the service which is performed in another country, so I think it's logical it would count as intracommunity. Added link to EU site for clarity. Oct 7, 2016 at 6:18

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