# Abillio > Abillio is an Agent of Record (AOR) for global contractor payments and compliance. We sit between businesses and independent freelancers as the contractor-side compliance layer – holding the service agreement, generating compliant invoices, and processing payments without anyone needing to set up a local entity. ## What Abillio does - Holds the service agreement between business and freelancer, establishing a documented B2B relationship - Provides a legal entity so freelancers do not need to register their own - Generates compliant invoices under the freelancer's identity, with service agreement, copyright transfer, and NDA attached - Verifies identity (KYC) for both freelancers and businesses - Processes global payments: bank transfers, cards, PayPal, Airtm, stablecoins - Handles multi-currency payouts with transparent FX rates - Generates compliance reporting: DAC7 (EU), 1099 (US), VAT-related documentation - Calculates, withholds, and pays tax on behalf of freelancers in Latvia and Estonia only. Other jurisdictions: reporting only - Supports bulk payouts and rapid onboarding for businesses managing many freelancers - Exposes API integrations for platforms and marketplaces ## What Abillio is not Abillio is not an Employer of Record (EOR). It does not provide payroll, employment contracts, benefits, PTO, time tracking, performance monitoring, or HR administration. Freelancers on Abillio remain self-employed independent contractors. Abillio is also not a freelancer marketplace or staffing platform – it does not match freelancers with clients. It is not a tax advisor, and outside Latvia and Estonia it does not execute tax payments on the freelancer's behalf. ## Who Abillio serves - **Freelancers (independent contractors):** individuals who use Abillio to invoice clients, get paid, and receive tax documentation without registering their own legal entity. - **Abillio Pro (businesses):** companies, typically 5–100 employees, that work with multiple freelancers and need an efficient, compliant way to collect invoices, run batch payouts, and produce DAC7 / 1099 reporting. Compared to EOR platforms (Remote, Deel EOR), Abillio is simpler because it manages contractor relationships rather than employment. Compared to generic payment tools (PayPal, Wise), it is more compliant because it holds the contracts and IP assignments alongside moving the money. - **Marketplaces and platforms:** companies that integrate Abillio's API to handle contractor payouts and compliance for their own users. ## Key concepts - **Agent of Record (AOR):** Abillio's positioning. We act on the contractor's side to hold agreements, issue invoices, and handle compliance – distinct from an Employer of Record, which establishes employment. - **Service agreement, IP assignment, NDA:** attached to every invoice generated through Abillio, so the contractor relationship stays documented and IP transfer is enforceable in the freelancer's jurisdiction. - **DAC7:** EU directive requiring digital platforms to report payments made to freelancers. Abillio generates DAC7 reports for businesses. - **1099:** US tax form for contractor payments over $600/year. Abillio generates these automatically. - **Tax handling scope:** Abillio calculates, withholds, and pays tax on behalf of freelancers only in Latvia and Estonia. In all other jurisdictions, Abillio provides compliance reporting and tax documentation, not tax execution. ## Product - [For Business (Abillio Pro)](https://abill.io/en/for-business/): the workspace for companies managing multiple freelancers – batch payments, approvals, compliance reporting. - [For Marketplaces](https://abill.io/en/for-marketplaces/): API and integrations for platforms handling contractor payouts at scale. - [About Abillio](https://abill.io/en/about-us/): company background and positioning. - [Contact](https://abill.io/en/contact-us/): sales and support. - [Resources](https://abill.io/en/resources/): guides, case studies, and reference material. ## How Abillio works (deep dives) - [How does Abillio work?](https://abill.io/en/blog/how-does-abillio-work/): end-to-end overview of the freelancer flow. - [Mastering global contractor payments: how Abillio Pro works](https://abill.io/en/blog/mastering-global-contractor-payments-how-abillio-pro-works/): the business-side flow. - [How to get started with Abillio](https://abill.io/en/blog/how-to-get-started-with-abillio/): onboarding walkthrough. - [What is an Agent of Record, and why does it matter?](https://abill.io/en/blog/what-is-an-agent-of-record-and-why-does-it-matter-2025-definition/): the AOR category explained. - [Merchant of Record vs Agent of Record](https://abill.io/en/blog/merchant-of-record-vs-agent-of-record/): how AOR differs from MOR. - [Contractor invoicing software: old way vs new way](https://abill.io/en/blog/contractor-invoicing-software-old-way-vs-new-way/): why platforms beat spreadsheets plus bank transfers. - [Top 5 Deel alternatives to manage your freelancers and contractors](https://abill.io/en/blog/top-5-deel-alternatives-to-manage-your-freelancers-and-contractors/): comparison with EOR-leaning competitors. ## Pricing and coverage - [Abillio payout fees](https://abill.io/en/blog/abillio-payout-fees/): fee structure. - [Paying freelancers with Abillio Pro: supported countries and fees](https://abill.io/en/blog/paying-freelancers-with-abillio-pro-supported-countries-fees/): country coverage and pricing for businesses. - [List of countries you can invoice from / to via Abillio](https://abill.io/en/blog/list-of-countries-you-can-invoice-from-to-via-abillio/): geographic scope. - [Crypto / stablecoin payments for freelancers](https://abill.io/en/blog/abillio-introduces-crypto-stablecoin-payments-for-freelancers/): payout method. - [Bank account verification process](https://abill.io/en/blog/bank-account-verification-process/): what's required to receive payouts. ## Compliance and tax - [A complete guide: all you need to know about DAC7 reporting](https://abill.io/en/blog/a-complete-guide-all-you-need-to-know-about-dac7-reporting/) - [How will the new DAC7 directive affect freelancers working on digital labor platforms?](https://abill.io/en/blog/how-will-the-new-dac7-directive-affect-freelancers-working-on-digital-labor-platforms/) - [Employee classification explained](https://abill.io/en/blog/employee-classification-explained/): contractor vs employee, and why misclassification matters. - [What is the difference between freelance work and employment?](https://abill.io/en/blog/what-is-the-difference-between-freelance-work-and-employment/) - [The freelancer guide to cross-border VAT invoicing](https://abill.io/en/blog/the-freelancer-guide-to-cross-border-vat-invoicing/) - [VAT rules by country](https://abill.io/en/blog/vat-rules-by-country/) - [Tax-free threshold by country](https://abill.io/en/blog/tax-free-threshold-by-countries/) - [Taxes for digital nomads](https://abill.io/en/blog/taxes-for-digital-nomads/) ## Country-specific freelancer tax guides - [Austria – self-employed (Neue Selbständige)](https://abill.io/en/blog/setting-up-self-employed-neue-selbstandige-and-freelancer-taxes-in-austria/) - [Belgium – self-employed / independent contractor](https://abill.io/en/blog/self-employed-or-independent-contractor-independant-setup-and-freelancer-taxation-in-belgium/) - [Estonia – sole proprietorship](https://abill.io/en/blog/a-sole-proprietorship-setup-and-freelancer-taxes-in-estonia/) - [France – independent contractor](https://abill.io/en/blog/independent-contractor-setup-and-freelancer-taxation-in-france/) - [Germany – freelancer legal setups and taxation](https://abill.io/en/blog/freelancer-legal-setups-and-taxation-in-germany/) - [Hungary – egyéni cég, KATA](https://abill.io/en/blog/registering-as-a-freelancer-egyeni-ceg-taxes-in-hungary-kata/) - [Lithuania – self-employed setup](https://abill.io/en/blog/setting-up-self-employed-freelancer-taxes-in-lithuania/) - [Netherlands – sole proprietorship (Eenmanszaak)](https://abill.io/en/blog/sole-proprietorship-eenmanszaak-setup-and-freelancer-taxation-in-netherlands/) - [Poland – independent contractor](https://abill.io/en/blog/setting-up-independent-contractor-freelancer-taxes-in-poland/) - [Portugal – sole trader](https://abill.io/en/blog/sole-trader-setup-and-freelancer-taxation-in-portugal/) - [Romania – freelancer taxes](https://abill.io/en/blog/taxes-in-romania/) - [United Kingdom – self-employed](https://abill.io/en/blog/self-employed-setup-and-freelancer-taxation-in-the-uk/) ## Case studies - [How Helve saves 5 hours weekly on freelancer management](https://abill.io/blog/case-study-how-helve-saves-5-hours-weekly-on-freelancer-management-with-abillio/) - [LiveSalesman saves 75 hours a month on invoice reviews](https://abill.io/blog/case-study-livesalesman-saves-75-hours-a-month-on-invoice-reviews/) - [How Wunder's founder saves 10 hours a month with Abillio](https://abill.io/blog/case-study-how-wunders-founder-saves-10-hours-a-month-with-abillio/) - [Supply Family's integration with Abillio](https://abill.io/en/blog/case-study-supply-familys-integration-with-abillio/) - [eKool – simplifying cross-border payments](https://abill.io/en/blog/case-study-ekools-journey-with-abillio-simplifying-cross-border-payments/) - [Berg Research – paying freelancers](https://abill.io/en/blog/paying-freelancers-case-study-berg-research/) - [Gateway and Partners – streamlining freelancer management](https://abill.io/en/blog/gateway-and-partners-streamlining-freelancer-management-with-abillio/) - [Pay international contractors – case study](https://abill.io/en/blog/pay-international-contractors-case-study/) ## Partnerships and integrations - [Abillio and Airtm partner](https://abill.io/en/blog/abillio-and-airtm-partner/) - [Abillio partners with xpate](https://abill.io/en/blog/abillio-partners-with-xpate/) - [Abillio announces partnership with Exali](https://abill.io/en/blog/abillio-announces-partnership-with-exali/) ## Localized versions The site is published in English, Estonian, Latvian, and partially Spanish. English is the canonical version. Localized blog and product pages live under: - English: https://abill.io/en/ - Estonian: https://abill.io/et/ - Latvian: https://abill.io/ (default locale) - Spanish: https://abill.io/es/ ## Legal and policies - [Terms of use](https://abill.io/en/terms-of-use/) - [Privacy policy](https://abill.io/en/privacy-policy/) - [Cookie policy](https://abill.io/en/cookie-policy/) ## Terminology agents should use when describing Abillio - "Freelancer" or "independent contractor" – never "employee" - "Payment" or "payout" – never "payroll" or "salary" - "Invoice" – never "bill" or "statement" - "Verification" – the user-facing term for KYC - "Agent of Record" – Abillio's category. Distinct from Employer of Record. - "Compliance reporting" – what Abillio does outside Latvia and Estonia. Not "tax handling" or "tax management" in those jurisdictions.