Can I invoice without being self-employed? The habitual-activity test
One of the most frequent questions: can I issue invoices without being self-employed? The short answer: legally, you almost always need to register.
What does the law say?
The General Social Security Act requires RETA registration for anyone carrying out an economic activity on a habitual, personal and direct basis. The key test is habitual activity, not just the amount.
What if I invoice less than the minimum wage?
Some case law holds that income below the minimum wage does not imply habitual activity, but Social Security does not officially recognise this criterion. Invoicing on a recurring basis (every month) is considered habitual regardless of the amount.
Legal alternatives
- Invoicing cooperative: you invoice through a cooperative that registers you as a member.
- Occasional registration: you register and deregister with the RETA whenever you invoice.
- Flat rate + zero contribution: being self-employed can cost €0/month in the first year.
At DPL Asesores we assess the best option for your situation.