The steps to become a Freelancer (country by country)

Within this article

• France
• Spain
• Portugal
• Germany
• Canada
• India
• Brazil

• Please find below the steps to work as a freelancer in France:

  Please find below the steps to work as a freelancer in France:

  1. Choose your tax system:
     • Micro-enterprise system: This system is ideal for freelancers starting out or with low turnover. It offers tax advantages and simplifies accounting management by applying a flat rate to the turnover.
     • Real system: This system is suitable for freelancers with higher turnover. It enables detailed declaration of actual income and expenses, offering greater flexibility and the possibility of deducting business expenses.

  2. Social security and insurance :

  • • Calculating contributions: Social security contributions are calculated on the basis of turnover. There are different contribution rates, depending on the activity. It is essential to understand how to calculate and pay these contributions on a regular basis.
    • Social protection: As a freelancer, paying contributions gives you access to social protection, including health insurance, pensions, family allowances and so on. It is important to find out what rights and benefits you are entitled to as a freelancer.
    • Professional indemnity insurance: As a freelancer, it is essential to take out professional indemnity insurance. This covers damage caused to third parties in the course of your professional activity, such as errors, omissions or negligence.
    • Complementary insurance: Depending on your activity, you may need other complementary insurance, such as multi-risk professional insurance to cover your equipment, business interruption insurance, or complementary health insurance.
    • Social security: As a freelancer, you also need to ensure that you have adequate social security. This can include supplementary health insurance to ensure better coverage of healthcare costs.

  3. Accounting and tax declarations:

  • • Keeping accounts: As a freelancer, you need to keep regular accounts, recording your business income and expenses. You can choose to do this yourself, using accounting software, or hire a chartered accountant.
    • Tax declarations: You will need to complete periodic tax declarations, such as the turnover declaration and the income tax return. These declarations must be completed on time and in compliance with current tax regulations.

   

• Please find below the steps to work as a freelancer in Spain in English & Spanish

  English Version

  1. Define your activity: Identify the type of freelance activity you wish to pursue and make sure it is compatible with self-employed status.
  2. Residency in Spain: If you are not already resident in Spain, you will need to regularize your residency status according to your nationality. Citizens of the European Union generally benefit from freedom of movement, while nationals of other countries may require a work visa.
  3. Obtaining a tax identification number (NIF): You will need to obtain a tax identification number by registering with the Agencia Tributaria, the Spanish tax authority. The NIF is essential for carrying out commercial activities and for invoicing your services. Find out more here.
  4. Choose your legal form: In Spain, you can work as an Autónomo (self-employed) or set up a company (Sociedad Limitada or Sociedad Anónima). As an Autónomo, you are responsible for your activities and are subject to a specific social security contributions regime.
  5. Register for social security: As an Autónomo, you must register for Spanish social security (Seguridad Social) and pay monthly social security contributions. This registration entitles you to social benefits and access to health care. Find out more here.
  6. Keeping accounts: As a freelancer, you will need to keep regular accounts, record your income and expenses, and file periodic tax returns. You can use an accounting software or hire an accountant to make this task easier.
  7. Declaring and paying taxes: In Spain, freelancers must pay personal income tax (IRPF) and value-added tax (IVA) if their turnover exceed certain thresholds. You must declare your income and pay the corresponding taxes according to the deadlines set by the Agencia Tributaria. For further information, click here.

   

  Versión en castellano

  1. Residencia en España: Si aún no es residente en España, deberá regularizar su estatus de residencia según su nacionalidad. Los ciudadanos de la Unión Europea generalmente disfrutan de la libre circulación de trabajadores, mientras que los ciudadanos de otros países pueden necesitar un visado de trabajo.
  2. Obtener un número de identificación fiscal (NIF): Deberá obtener un número de identificación fiscal al registrarse en la Agencia Tributaria, la administración fiscal española. El NIF es esencial para llevar a cabo actividades comerciales y para la facturación de sus servicios. Más información aquí.
  3. Elegir la forma jurídica: En España, puede ejercer como autónomo (trabajador independiente) o creando una sociedad (Sociedad Limitada o Sociedad Anónima). Como autónomo, usted es responsable de sus actividades y está sujeto a un régimen de cotizaciones sociales específico.
  4. Inscribirse en la seguridad social: Como autónomo, debe inscribirse en la seguridad social española (Seguridad Social) y pagar cotizaciones sociales mensuales. Esta inscripción le otorga derechos a prestaciones sociales y acceso a atención médica. Más información aquí.
  5. Llevar una contabilidad: Como freelance, deberá llevar una contabilidad regular, registrar sus ingresos y gastos, y presentar declaraciones fiscales periódicas. Puede contratar a un contador o utilizar software de gestión para facilitar esta tarea.
  6. Declarar y pagar impuestos: En España, los trabajadores independientes deben pagar el impuesto sobre la renta de las personas físicas (IRPF) y el impuesto sobre el valor añadido (IVA) si sus ingresos superan ciertos umbrales. Deberá declarar sus ingresos y pagar los impuestos correspondientes según los plazos establecidos por la Agencia Tributaria. Más información aquí.

   

• Please find below the steps to work as a freelancer in Portugal (versão portuguesa disponível abaixo da versão inglesa):

  
  Version in English

  1. Residence in Portugal: If you are not already a resident in Portugal, you will need to regularize your residence status based on your nationality. Citizens of the European Union generally benefit from free movement of workers, while nationals of other countries may need a work visa.
  2. Obtain a tax identification number (NIF): You will need to obtain a tax identification number by registering with the Autoridade Tributária e Aduaneira, the Portuguese tax administration. The NIF is essential for conducting business activities and invoicing for your services. More information available here.
  3. Choose the legal form: In Portugal, you can work as a freelancer (trabalhador independente) or establish a sole proprietorship (Empresa Individual de Responsabilidade Limitada or Empresário em Nome Individual). As a freelancer, you are responsible for your activities and subject to a specific social security contribution system.
  4. Register with social security: As a self-employed worker, you must register with the Portuguese social security system (Segurança Social) and pay monthly social security contributions. This registration entitles you to social benefits and access to healthcare. More information here.
  5. Maintain accounting records: As a freelancer, you will need to keep regular accounting records, track your income and expenses, and submit periodic tax returns. You can hire an accountant or use management software to facilitate this task.
  6. Declare and pay taxes: In Portugal, self-employed workers must pay the Imposto sobre o Rendimento das Pessoas Singulares (IRS), Personal Income Tax, and the value-added tax (IVA) if their turnover exceeds certain thresholds. You will need to declare your income and pay the corresponding taxes according to the deadlines set by the Autoridade Tributária e Aduaneira. More information here.
  7. Know legal obligations: Inform yourself about specific regulations related to your activity, such as required licenses or permits, contracts with clients, data protection, etc.

   

  Veja abaixo os passos para trabalhar como freelancer em Portugal:

  1. Defina a sua atividade: Identifique o tipo de atividade freelance que deseja exercer e certifique-se de que seja compatível com o estatuto de trabalhador independente.
  2. Residência em Portugal: Se ainda não é residente em Portugal, terá de regularizar o seu estatuto de residência com base na sua nacionalidade. Os cidadãos da União Europeia geralmente beneficiam da livre circulação de trabalhadores, enquanto os cidadãos de outros países podem necessitar de um visto de trabalho.
  3. Obter um número de identificação fiscal (NIF): Terá de obter um número de identificação fiscal ao registar-se na Autoridade Tributária e Aduaneira, a administração fiscal portuguesa. O NIF é essencial para realizar atividades comerciais e faturar pelos seus serviços. Mais informações aqui.
  4. Escolher a forma jurídica: Em Portugal, pode trabalhar como trabalhador independente (trabalhador independente) ou criar uma empresa unipessoal (Empresa Individual de Responsabilidade Limitada ou Empresário em Nome Individual). Como trabalhador independente, é responsável pelas suas atividades e está sujeito a um regime específico de contribuições sociais.
  5. Registar-se na segurança social: Como trabalhador independente, deve registar-se na segurança social portuguesa (Segurança Social) e pagar contribuições sociais mensais. Este registo confere-lhe direito a prestações sociais e acesso aos cuidados de saúde. Mais informações aqui.
  6. Manter uma contabilidade: Como freelance, terá de manter uma contabilidade regular, registar os seus rendimentos e despesas e apresentar declarações fiscais periódicas. Pode contratar um contabilista ou utilizar software de gestão para facilitar esta tarefa.
  7. Declarar e pagar impostos: Em Portugal, os trabalhadores independentes devem pagar o Imposto sobre o Rendimento das Pessoas Singulares (IRS) e o Imposto sobre o Valor Acrescentado (IVA) se o seu volume de negócios ultrapassar determinados limites. Terá de declarar os seus rendimentos e pagar os impostos correspondentes de acordo com os prazos estabelecidos pela Autoridade Tributária e Aduaneira. Mais informações aqui.
  8. Familiarize-se com as obrigações legais: Informe-se sobre as regulamentações específicas relacionadas com a sua atividade, como licenças ou autorizações necessárias, contratos com clientes, proteção de dados, etc.

   

• Please find below the steps to work as a freelancer in Germany:

  1. Define your activity: Make sure that your activity is listed in the category of liberal professions (Freiberufliche Tätigkeit). Activities such as consulting, conception, programming, translation and artistic services are usually considered liberal professions. 
  2. Residence in Germany: If you are not yet a resident in Germany, do make sure to have the appropriate residence status. Citizens in the European Union generally benefit from free movement of workers, while nationals of other countries may need a work visa.
  3. Tax registration: 
     • Obtain a tax identification number (Steueridentifikationsnummer) by registering with the German tax authorities  (Finanzamt).
     • Complete the "Fragebogen zur steuerlichen Erfassung" form to declare your self employed activity and obtaian a tax identification number for your company.
  4. Register with the local tax office (Finanzamt):
     • Go to your local tax office to register your self-employed activity
     • Provide the required documentation, including the tax application form and any other relevant documents.
  5. Health insurance and pensions:
     • Register with a private health insurance provider or join the public health insurance system as a self-employed individual.
     • You may also need to arrange for your own pension insurance.
  6. Accounting:
     • Keep regular accounts, recording your income and expenditure, you may consider hiring an accountant or using an accounting management software.
     • Keep all receipts and documents relating to your financial transactions.
  7. Tax returns:
     • As a Freiberufler, you will need to declare your annual income to the corresponding tax authorities.
     • You may need to declare and pay Value Added Tax (Umsatzsteuer) depending on your turnover.
  8. Membership of a professional chamber:
     • Some liberal professions may require membership to a specific professional chamber. Check whether your profession requires membership and take the necessary steps.

   

• Please find below the steps to work as a freelancer in Canada:

  1. Immigration status: Depending on your situation, determine the type of work permit or permanent residence status required for your freelance activity in Canada. Find out more here.
  2. Register your business :
     • Choose the legal form: Determine the appropriate legal form for your freelance activity in Canada, such as sole proprietorship, partnership or corporation.
     • Register with provincial or territorial authorities: Find out about the specific requirements of the organization responsible for business registration in the province or territory where you wish to operate. Find out more here.
  3. Obtain a business number: Register with the Canada Revenue Agency (CRA) to obtain a valid business number, such as a Quebec Business Number (QBN) or a Business Number (BN).
  4. Tax system: Find out about the taxes applicable to your freelance activity in Canada, such as the Goods and Services Tax and the Harmonized Sales Tax. Find out if you need to register to collect and remit them. Find out more here.
  5. Accounting and tax returns:
     
     • Accounting: Keep accurate records of your business income and expenses in accordance with Canadian tax requirements.
     • Tax returns: Complete required tax returns, such as corporate income tax returns (T2) or personal income tax returns (T1), depending on your business structure and status. Find out more here.
  6. Pension and insurance contributions: Consider personal retirement savings options, such as Registered Retirement Savings Plans or Voluntary Retirement Savings Plans, to ensure your long-term financial security.
  7. Professional insurance: Depending on your field of activity, consider taking out professional liability insurance to protect you against third-party claims related to your work.

   

• Please find below the steps to work as a freelancer in India:

  1. Immigration status: You will need to submit a business visa or work permit application to the Indian embassy or consulate in your country of residence. Refer to the website of the Indian embassy or consulate in your country to obtain the application forms and instructions.
  2. Company registration: Depending on the chosen legal structure (e.g., sole proprietorship, partnership, or corporation), you will need to follow registration procedures with the Ministry of Corporate Affairs of India and submit the required documents. Find out more here.
  3. Tax system: You will need to obtain a PAN (Permanent Account Number) by registering with the Income Tax Department. PAN is an essential tax identification number for taxpayers in India.
  4. Accounting and tax declarations:
     • Maintain accurate accounting: Keep accurate records of your professional income and expenses in compliance with the prevailing accounting standards in India.
     • Tax declarations: As a self-employed individual, you will need to file appropriate tax returns, such as the Income Tax Return, according to the deadlines and procedures established by the Income Tax Department.
  5. Retirement and insurance contributions: You can enroll in the National Pension System to secure retirement coverage as a self-employed individual in India. Learn about the enrollment procedures and required contributions on the website of the National Pension Scheme Trust of India.

   

• Please find below the steps to work as a freelancer in Brazil (versão portuguesa disponível abaixo da versão inglesa):

  English version:

  1. Immigration status: You will need to submit an application for a business visa or work permit to the Brazilian consulate or embassy in your country. Consult the website of the Brazilian embassy or consulate in your country for application forms and instructions.
  2. Company registration: Depending on the legal form you have chosen (sole proprietorship, partnership or joint-stock company), you will need to follow registration procedures with the Brazilian Ministry of Economy and submit the necessary documents. Find out more here.
  3. Tax system: You will need to obtain a CPF (Cadastro de Pessoas Físicas) number when you register with the Brazilian Federal Tax Administration (Receita Federal). The CPF is an essential tax identification number for Brazilian taxpayers.
  4. Accounting and tax returns:
     • Maintain accounting: Keep accurate accounts of your business income and expenses in accordance with Brazilian accounting requirements.
     • Tax declarations: As a self-employed worker, you will need to complete the appropriate tax declarations, such as income tax returns, in accordance with established deadlines and procedures.
  5. Pension and insurance contributions: You can register with the Instituto Nacional do Seguro Social (INSS) to secure social security coverage as a self-employed worker in Brazil. To find out how to register and what contributions to make, visit the INSS internet site.

   

  Veja abaixo os passos para trabalhar como freelancer em Brasil:

  1. Estatuto de Imigração: Você precisará apresentar uma solicitação de visto de negócios ou autorização de trabalho no consulado ou embaixada brasileira no seu país de residência. Consulte o site da embaixada ou do consulado brasileiro no seu país para obter os formulários de solicitação e instruções.
  2. Registro da empresa: Dependendo da forma jurídica escolhida (por exemplo, empresa individual, sociedade de pessoas ou sociedade por ações), você precisará seguir os procedimentos de registro junto ao Ministério da Economia do Brasil e apresentar a documentação necessária. Mais informações aqui.
  3. Sistema de impostos: Você precisará obter um número de CPF (Cadastro de Pessoas Físicas) ao se registrar na Receita Federal do Brasil. O CPF é um número de identificação fiscal essencial para os contribuintes no Brasil.
  4. Contabilidade e declarações fiscais:
     • Manutenção de uma contabilidade: Mantenha registros precisos de seus rendimentos e despesas profissionais de acordo com os requisitos contábeis em vigor no Brasil.
     • Declarações fiscais: Como trabalhador independente, você precisará preencher as declarações fiscais apropriadas, como a Declaração de Imposto de Renda, de acordo com os prazos e procedimentos estabelecidos pela Receita Federal.
  5. Contribuições de aposentadoria e seguros: Você pode se inscrever no Instituto Nacional do Seguro Social (INSS) para garantir cobertura previdenciária como trabalhador independente no Brasil. Informe-se sobre os procedimentos de inscrição e contribuições necessárias no site do INSS.