Sep 3, 2019 02:28:25 PM by Agnieszka K
Sep 3, 2019 02:52:57 PM by Bojan S
Hi Agnieszka,
It's optional. Upwork won't charge VAT to anyone who has provided a validated VAT number but will charge VAT on the services to freelancers and agencies within the EU unless they provide a valid VAT number. You can find more information here.
You can use your own legal name as it appears in your passport or other official documents to complete the W-8BEN form under Settings> Tax Info, which purpose is to confirm you're not a US taxpayer.
You may need to consult a local tax advisor about proper ways to report your Upwork income to your country's tax authorities.
Thank you!