I don't have a resume as no one in my owned firm asked for something like this.
What I can tell:
Freelancing is work history. You won't be asked if you payed taxes for your income ... you will be asked if you have experience with ... and this is where you show your freelancing jobs.
This jobs should be included in your resume.
Other advice: look on the net for standard resume models in your country and just fill them with things about you.