That's what I meant in my last paragraph. There is some risk for the developer: if they are in the same country than the company, when the company declares the

That's what I meant in my last paragraph. There is some risk for the developer: if they are in the same country than the company, when the company declares the expenses the government can get to know that the developer is having 'customers'. Of course we could say that "this will never actually happen", but if the company had to pass a tax inspection, they would have to prove all their expenses by showing the corresponding invoices. And this would show that the developer has been generating irregular invoices. I don't know for bigger companies, but as a (proper) autonomous worker in Spain, I had worked for just 1.5 years and already was asked once to prove some expenses with the corresponding invoices.