Working with other freelancers: who invoices and who is liable?
Written by Ilias Aarrass6 min read · Published on · Last reviewed on 
In short
Taking on a job together works as subcontracting, with separate invoices to the client, or in a partnership; the form decides who invoices, who is liable and how VAT runs.
- In subcontracting you are answerable for the whole, including the other person's work.
- For work on immovable property your subcontractor reverse-charges the VAT to you.
- Shared costs are passed on with an invoice, not a payment request.
- Structurally hiring the same freelancer who works only for you can be seen as employment.
A job is too big for you alone, or a client wants one point of contact for work you do together. Then you work with another freelancer. That is perfectly fine, but how you arrange it determines who invoices, who the client can hold responsible if things go wrong and how the VAT runs. This article sets out the three usual forms side by side, with the agreements you want on paper in all three cases.
Three ways to arrange it
The first form is subcontracting: you take the assignment, the other person works for you and invoices you. You invoice the whole to the client and are the point of contact. The second form is separate invoices: you do the job together, but each invoices their own part directly to the client. The third form is a genuine partnership: one business, one set of records, two partners.
The choice depends on what the client wants and how much risk you want to run. If the client wants one invoice and one responsible party, subcontracting is the logical form. If you work separately on different parts, separate invoices are simpler. If you are going into business together structurally, a partnership fits better, see starting a partnership with a business partner.
| Subcontracting | Separate invoices | Partnership | |
|---|---|---|---|
| Who invoices the client | You, for the whole | Each your own part | The partnership |
| Who is answerable | You, also for the other's work | Each for their own part | Both partners, jointly and severally |
| VAT between you | The other invoices you with VAT or reverse-charged | No invoices between you | No invoices between you |
| Records | Each their own | Each their own | One joint set |
Subcontracting: you are the point of contact
In subcontracting you invoice the client for the whole job and your colleague invoices you. Their invoice is a cost for you, your invoice to the client is revenue. If you work in construction or on immovable property, your subcontractor reverse-charges the VAT to you; in other sectors their invoice simply carries VAT. See reverse-charged VAT in construction.
Important: you are responsible for the whole, including what the other person does. If something goes wrong in their part, the client comes to you and you have to fix it. Build a margin for that into your rate, and record in your agreements what happens with rework. See personal liability with a sole proprietorship and business insurance.
Worked example: a € 12,000 job together
- Your invoice to the client
- € 12,000 + € 2,520 VAT
- Your colleague's invoice to you
- € 5,000 + € 1,050 VAT
- Your revenue
- € 12,000
- Your costs
- € 5,000, VAT deductible
Result: You keep € 7,000 covering your own work, your risk and your coordination. If you each invoiced separately, your books would show € 7,000 of revenue and you would only carry risk for your own part.
Separate invoices
If you both invoice your own part to the client, each stays responsible for their own work and your records stay separate. That is the simplest form, but the client must agree: they get two invoices and have two points of contact. So make clear in writing beforehand who does which part and who guards the schedule.
Be careful not to unintentionally form a consortium in which you take on one assignment together and are both liable for the whole. Whether that is the case depends on what was agreed with the client. So state in the quote who signs for what, and use your own terms and conditions.
Sharing costs and what to record
If you share a workshop, software or a van, usually one of you pays and passes the other's share on. That pass-on is revenue for the one invoicing and a cost for the other, with VAT on it. Do it properly with an invoice rather than a payment request, otherwise neither set of records adds up. See passing costs on to your client.
What you want on paper in all three forms: who does which part, what each rate is, who invoices the client, who guards the schedule, what happens with extra work and what if one of you drops out. That last point is almost always forgotten and is exactly the moment things go wrong. See agreeing and invoicing extra work and a contingency plan if you drop out.
Frequently asked questions
Do I charge VAT to a fellow freelancer?
Yes, in subcontracting you invoice with VAT, unless it concerns work on immovable property: then you reverse-charge. With separate invoices to the client you do not invoice each other at all.
Who is liable if the other person makes a mistake?
In subcontracting, you, because you took the assignment. With separate invoices each is liable for their own work, provided that is what was agreed with the client.
Is a cooperation agreement mandatory?
No, but without written agreements a dispute becomes one person's word against another's. Half a page with the split of tasks, rates and invoicing is usually enough.
Can we issue one quote together?
You can, but then you take on one assignment together and both can be held responsible for the whole. If you do not want that, let one of you take the assignment and the other work as a subcontractor.
Sources
- Reverse charge for subcontracting and hiring out staffBelastingdienst · belastingdienst.nl
- Drawing up terms and conditions and providing them in timeOverheid.nl · ondernemersplein.overheid.nl
Sources checked on
This article provides general information based on the rules known for 2026 and does not replace personal tax advice. For your specific situation, we're happy to take a look with you.
