Regulatory developments 2017

Clarification of VAT applicable to free legal aid services

Given the queries that have arisen in relation to VAT applicable to free legal aid services, it must be clarified that the application in the invoice of VAT to the beneficiary of the free legal aid given by the lawyers and legal representatives does not detract from the fact that the competent Public Administration bears all the costs deriving from the provision of this service, including VAT.

The recipient of the free legal aid service, whose identification must be stated on the corresponding invoice, is the beneficiary of the right, regardless of whether the competent Public Administration makes the effective payment for said services.