None of the below information should constitute legal, tax, or immigration advice. All contractors are responsible for determining their own tax obligations and right to work in their respective countries.For personalized advice, we recommend consulting with a local accountant or legal professional in your country of residence.
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.
If you are a contractor living in the EU and working with Mercor, you’ll complete a W-8BEN form as part of your contract onboarding. It is the Sign W-9 / W-8 BEN form step on your offer page: you fill it in and sign it on Mercor, not through 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
- Personal Information — your name, and your country of citizenship.
- Permanent Residence Address — your street address, city or town, and country. This must be outside the U.S.
- Tax Identification — your Foreign tax identifying number (FTIN); see the table below for what your country uses. If you do not have one, tick FTIN not required.
- Date of Birth & Legal Name — your date of birth in
MM-DD-YYYY format, and your full legal name.
- Mailing address (if different) and Additional fields — both optional. The additional fields are an SSN or ITIN and a reference number, which most EU contractors leave blank.
- Claim of Tax Treaty Benefits — optional, and most Mercor users do not complete it. It asks for your country of residence, the treaty article and paragraph, the withholding rate and the type of income. If you are unsure whether to claim under your country’s treaty, speak to a local accountant before filling it in.
- Certification & Signature — type your full legal name as your signature. The date is filled in for you.
Country-Specific Info: FTINs and Treaty Status
💡 In almost all cases, EU contractors have no U.S. tax withheld on their Mercor earnings. The W-8BEN certifies that you are not a U.S. person, and that is what Mercor keeps on file — the treaty section above is optional.
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 should report your income based on the Stripe payout records and your own bookkeeping.
Keep these records:
- 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 your country’s tax authority requires one, generate your own invoice for each payment you receive.
For invoicing purposes, Mercor’s legal details are:
- Legal name:
Mercor.io Corporation
- Address:
181 Fremont St, 33rd floor, San Francisco, CA 94105, United States
- 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. You must accept payment as an individual via Stripe.
You are free to:
- Track expenses and income as a registered freelancer
- Deduct allowable business costs
- File taxes accordingly in your jurisdiction
