1st time freelancer or S/E? Issuing invoice to EU

GrandDay

Is issuing an invoice simple or are there things to be aware of? I've done some work remotely for an organisation in another EU country and now they want me to issue an invoice through PayPal. There will be future work too. For the current tax year it will be less than £100, for the next tax year it will be less than £300 so I don't think I need to register for tax or NI contributions but I'm not sure. I'm not paying either currently.

Since this might be the start of something, is there any other paperwork I should be looking to do? Would a spreadsheet of basic info and a ring-binder for invoices be enough for now?
Thank you

Smodlet

Do you have a contract? If not, how about terms and conditions? What happens if they just don't pay you and you have not set these out? Will English law or that of whichever EU country apply? (Answer: Assuming you are in England or Wales, English but only if you stipulate this in your ts & cs)

Unless this is your only source of income including benefits/pensions, you need to declare it for tax purposes.

GrandDay

It's a gentleman's agreement so far. They are a small organisation and I've known the people there for a few years. The work is a good opportunity for me that I could build on. I haven't written any t&cs yet. This new work is currently my only source of income apart from some minor selling of unwanted clutter.

Smodlet

Whatever works for you so long as you know that in law a verbal agreement, however gentlemanly, is not worth the paper it is written on. Source: 1st year law module of a business studies course.

OH was self employed for years and always printed his ts & cs on the back of every contract, whether he had been dealing with that customer for years or minutes. I have worked for SMEs who did not have the sense to do so.