Working with foreign clients is often simpler than independents expect: in many cases you can keep invoicing from your usual structure. You do need to master a few rules, especially on VAT, contracts and getting paid.

VAT: tell the situations apart

  • Business client in the EU: for most services, the client accounts for VAT in their own country (reverse charge). The invoice must show their VAT number.
  • Client outside the EU: the service is generally outside the scope of EU VAT, but local rules may apply.
  • Private client: different rules apply depending on the type of service.

These principles have exceptions: have your situation checked.

Secure the contract

  • Precise scope and deliverables.
  • Price, currency, payment dates and late-payment penalties.
  • Governing law and competent court in case of dispute.
  • Intellectual property of deliverables.

Get paid without losing on exchange

Invoicing in the client’s currency makes the sale easier but exposes you to exchange rates. A deposit, closer payment dates and a multi-currency account limit risk and fees.

When a local entity becomes necessary

A regular physical presence, employees, inventory or contracts signed locally can create tax obligations in that country. For the US, see LLC or C-Corp and sales tax.

Key takeaway

You can often work abroad from your current structure, provided you handle VAT properly, secure the contract and control collection.

Frequently asked questions

Do I charge VAT to an EU business client?

For most business-to-business services within the EU, the client applies the reverse charge. The invoice shows their EU VAT number. Exceptions exist.

Can a freelancer work for a US company without a US entity?

Often yes, by invoicing from their European structure, as long as they have no regular physical presence in the US.

Which currency should I invoice a foreign client in?

The client’s currency eases the sale but exposes you to exchange risk. The choice depends on your margins and ability to manage that risk.

Sources

External links checked on October 24, 2026.

VAT rules have many exceptions: have your situation validated by an accountant.

Take the free self-assessment ↗

Back to all articles