- The document relates to VAT as applicable to solicitors under the VAT Consolidation Act 2010
- The document was last updated in December 2024
- Topics covered include VAT registration, VAT rate, and taxable amount
- There is a Memorandum of Understanding between the Revenue Commissioners and the Law Society of Ireland
- Additional details on VAT can be found on the Revenue website
- Independent solicitors must register for VAT if their turnover exceeds the threshold
- State Solicitors need to register for VAT only if their non-state solicitor activities exceed the threshold
- VAT registration is done through the Revenue’s online system
- The standard VAT rate applies to solicitors’ services
- The taxable amount includes professional fees and all related costs except VAT
- Expenses incurred by solicitors during their professional services are included in the taxable amount
Source: revenue.ie
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
