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There is NO VAT in the US. And there is no "VAT number" in the US.Instead - there are sales taxes in the US - which are regulated on the state level - not federal level. In general - services are not subject to sales tax - only sales of tangible goods are subject to sales tax..As a nonresident alien - you might be subject to US income tax - but ONLY on income from US sources.There are some complex rules to determine the source of income.
You may take a look - page 13 IRS publication 519 -
see - Table 2-1. Summary of Source Rules of Nonresident Aliens.
As you see the factors in determination of the income source income: Personal services - Where services performed.So the location of the payer is not relevant - but the physical location where services are provided is important for that determination.
So when services are provided by nonresident aliens and are provided outside the US - that income is not taxable in the US.Generally - the payer asks to fill a form W8 to certify your nonresident status - and that will allow to avoid income tax withholding.
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