This resource takes you through the processes you need to complete when working for, and receiving payment from, a commissioner based in a country which is not your own.

You will need to complete the correct paperwork in order to receive your full payment, otherwise that country’s tax may be deducted from your fee before payment is issued.

The USA has specific forms and processes, which you can read about in the AOI resource here.

Withholding Tax Declaration Forms

Completing the Forms

Different Processes

UK VAT registered companies invoicing a company based in the EU.

This resource is advisory only. It has been developed with kind support of Jonathan and Anthony Allman at Debut Art.