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You arrived at this page by selecting:An invoice does not have to be a VAT invoice even if it includes VAT, but any lawyer will render a VAT invoice on request for all fees.
In relation to expenses, the VAT invoice required for reclaim purposes by a VAT-registered client is the supplier's invoice, not the lawyer's. If the supplier's invoice is addressed to the lawyer (as it frequently will be), then the lawyer can write on it "Payable by client Mr. X" and then, by concession under the VAT rules, the client can use it to reclaim the VAT through a VAT return in the normal way.
