EU | Contractor Considerations

​

Work Authorization

Mercor only engages with individuals who have the right to work and provide freelance services in their country of residence.

You are responsible for ensuring you:

• Are legally allowed to perform freelance or independent contractor work.
• Comply with any registration requirements in your country (e.g. freelancer permits, tax ID, etc.).

Mercor does not sponsor visas or provide local employment contracts within the EU.

​

W-8BEN Form for EU-Based Contractors

If you are a contractor living in the EU and working with Mercor, you’ll be required to fill out a W-8BEN form during onboarding via Stripe.

This form certifies that:

• You are not a U.S. person for tax purposes
• You may be eligible to claim reduced or zero U.S. withholding tax under an income tax treaty between your country and the U.S.

You do not file the W-8BEN with the IRS directly — it is submitted through Mercor and kept on file.

​

Key Sections to Fill

• Part I: Identification

  • Your full legal name
  • Country of citizenship
  • Residential or business address (must be outside the U.S.)
  • Foreign Taxpayer Identification Number (FTIN) — see table below

• Part II: Claim of Tax Treaty Benefits

  • Select your country of tax residence
  • Certify you’re eligible under the relevant treaty article (usually Article 7 – Business Profits)

• Part III: Certification

  • Electronically sign and submit through Mercor

---

​

Country-Specific Info: FTINs and Treaty Status

Country	Use This as FTIN	Tax Treaty With U.S.?	Typical Withholding Rate
Germany	Steueridentifikationsnummer (TIN)	✅ Yes	0% (Article 7)
France	Numéro fiscal (13-digit tax ID)	✅ Yes	0% (Article 7)
Netherlands	BSN (Burgerservicenummer)	✅ Yes	0% (Article 7)
Spain	NIF (Número de Identificación Fiscal)	✅ Yes	0% (Article 7)
Italy	Codice Fiscale	✅ Yes	0% (Article 7)
Portugal	NIF (Número de Identificação Fiscal)	✅ Yes	0% (Article 7)
Ireland	PPS Number	✅ Yes	0% (Article 7)
Poland	PESEL or NIP	✅ Yes	0% (Article 7)
Sweden	Personnummer	✅ Yes	0% (Article 7)
Greece	AFM (Tax ID Number)	✅ Yes	0% (Article 7)
Romania	CNP (Cod Numeric Personal) or NIF	✅ Yes	0% (Article 7)
Hungary	Adóazonosító jel (Tax ID)	✅ Yes	0% (Article 7)
Austria	Steuerliche Identifikationsnummer	✅ Yes	0% (Article 7)

💡 In almost all cases, EU contractors are eligible for 0% U.S. withholding on business income due to tax treaties. The W-8BEN is used to certify this.

---

​

Will I Receive a U.S. Tax Form?

No. As a non-U.S. person, you will not receive a 1099. Your income is not reported to the IRS as long as your W-8BEN is valid.

You are still responsible for:

• Reporting your income to your local tax authority
• Paying any applicable income tax or social security contributions in your country

​

Tax & Income Reporting

Mercor does not withhold taxes from your payments. You are classified as an independent contractor and are responsible for reporting and paying all required taxes in your country.

This may include:

• Income tax
• Social security contributions
• Local business or trade taxes

You will not receive a 1099 form or equivalent from Mercor. You should report your income based on the Stripe payout records and your own bookkeeping.

We highly recommend keeping:

• Invoices or payment confirmations
• Local business registration details (if applicable)
• Annual income summaries (from Stripe or your own accounting)

​

Invoicing

Mercor does not issue invoices to you. If required by your country’s tax authority, you are welcome to generate your own invoices for each payment received.

For invoicing purposes, Mercor’s legal details are:

• Legal name: Mercor.io Corporation
• Address: 55 2nd St., Floor 26, San Francisco, CA 94015 USA
• EIN (US Tax ID): 88-1741971

​

VAT (Value Added Tax)

If you are registered for VAT in your country:

• You are responsible for applying VAT where appropriate based on your country’s rules.
• Mercor is not VAT-registered in the EU and does not collect or remit VAT on your behalf.
• You should consult with a local accountant to determine if VAT applies to your services, especially in cross-border B2B arrangements.

​

Business vs. Individual Work

While many EU countries allow individuals to work as freelancers without a formal company, others may require registration as a sole proprietor, micro-enterprise, or freelance business.

Mercor does not currently support B2B payments to registered businesses. All contractors must accept payment as individuals via Stripe.

You are free to:

• Track expenses and income as a registered freelancer
• Deduct allowable business costs
• File taxes accordingly in your jurisdiction