For USA Buyers concerned about Form 1099:
Under the Internal Revenue Code Section 6050W, you don’t need to file Form 1099-MISC for freelancers paid through Fiverr because you’re not paying your freelancer directly. When you pay through Fiverr, you actually pay Fiverr’s accounting department to hold your funds in escrow and then transfer it to a freelancer if the transaction is completed. Fiverr acts as a “third party settlement organization” under Section 6050W. Fiverr provides freelancers with records of everything they make so they can file taxes as needed. You can use your Fiverr buyer records to collect the numbers and info needed to show how much you paid annually to the third party settlement organization.
Ask your CPA or anyone who is an expert in financial law in the U.S. and they can clarify IRS Code Section 6050W and the issue of third party settlement organizations. If your CPA wants an invoice, see this:
You only need to file income taxes in the United States if you make over a certain amount of money annually. This varies by year, so check irs.gov for more info. Here is an older bit still interesting link to some more info: