Self employed artist living in Uk, I would like to work for short periods in the EU, is it possible?

[Leo_art]

Hello All,

I am a self-employed visual artist working in Uk, I have lived in Uk since 2004, but I am originally from Italy.
My question is this:
Would it be possible for me as a self-employed visual artist, Uk taxpayer to work for short periods outside Uk, for example in Italy?

As sometimes I work with an art gallery in Milan (Italy) I think it would be easier for me to produce the artworks directly in Italy rather than make them in Uk and then go through the shipping bureaucracy's new Brexit rules.
Is there any maximum period of time where I can work as a visual Artist outside the Uk and still be a Uk taxpayer?

Can anyone offer any advice or guidance on how would be best to proceed?

 

[The Byre]

Assuming that you have 'settled status' here, but are an Italian citizen, you are free to live and work in all EU countries. Things get a little complicated if you need to take work tools with you, such as a film rig, lights, cameras, etc. Then you will need to fill in a carnet which is a list of all tools taken. Personal stuff used for the purposes of tourism is not subject to this.

 

[Leo_art]

Yes, I do have the 'settled status', that's ok.
My idea was to establish a little workshop in Italy and buy all the equipment there.
My doubt was also whether that is possible in terms of equipment bought in Italy that I then deduct from my taxes in the Uk...

 

[The Byre]

I can speak for UK and German tax laws - I know nothing about Italian tax laws, despite having worked there a long time ago.

IF (big if) Italian tax laws are like German tax laws, then it is the registered place of business that decides which jurisdiction applies. Exceptions apply for mobile work like truck drivers.

UK tax laws make the place of work the deciding factor where taxes are to be paid. This difference leads to all kinds of amusing anomalies and confusion. As one German tax official said to me "The English are driving on the left again!"

But the upshot of all that is - commercial activities in Italy by an Italian are of no concern to HMRC unless money, goods, or services are moved to or from the UK. (Health warning - as far as I know!)

As I have reported here before, an Irish architect living in Germany but working remotely for a London company could not pay taxes in Germany as he was theoretically supposed to be on a UK payroll: but he couldn't pay UK taxes either as he was not in the UK (but he did bank the money in Luxembourg to be on the safe side!)

 

[Deleted member 335660]

Yes, I do have the 'settled status', that's ok.
My idea was to establish a little workshop in Italy and buy all the equipment there.
My doubt was also whether that is possible in terms of equipment bought in Italy that I then deduct from my taxes in the Uk...

Hi Leo,
Generally speaking @thebyre is right but I would add a couple of points to check.

We are UK citizens living in Spain and even before taking up residency we had to declare income made in Spain and pay Spanish taxes independent of our UK taxes.

Also in Spain we have several artists that supply our gift shop. We will not deal with them unless they are registered as self employed (Autonimo) as we are not allowed to deduct their invoices unless they can quote their registration number.

You may want to check the rules in Italy. You could then deduct your costs from income before paying Italian taxes.

 

[japancool]

I may be wrong, but I believe the country in which you are considered "ordinarily resident" for tax purposes is the one in which you spend more than 6 months of the year in.

Actually, just found it - it's 183 days of the year:
https://www.gov.uk/tax-foreign-inco...tomatically resident if,there in the tax year