News, analysis and opinion pieces on vat published on AGENTE LEX.
Before mandatory e-invoicing arrives, a lawyer's invoice already has a minimum content set by the Invoicing Regulation. We review what its Article 6 requires, the deadline for issuing it and the duty to keep it.
The annual return of operations with third parties requires reporting to the Tax Agency the clients and suppliers with whom €3,005.06 is exceeded in the year. Using Tax Agency information, we review when it affects a lawyer who practises on their own account.
A lawyer who practises on their own account charges VAT on invoices and declares it every quarter. Using Tax Agency information, we gather the applicable rate, the form 303 deadlines and the rules on the annual summary.
