Turning time entries into invoice lines
Legal work is usually recorded as time against a matter and then summarized for the bill. Put the matter name and reference at the top, group the time by stage, and show the hours and hourly rate for each group, so the client can follow the work without reading every diary note.
- Decimal hours: if you record in six minute units, 47 units appear as 4.7 in the quantity column.
- Fee earners: where a partner and a trainee both worked, give each their own line and rate.
- Fixed fee work: one line with a quantity of 1, such as a lease review for an agreed sum.
Lawyer invoice lines and example prices
The table shows lines that often appear on an Irish legal bill, with the VAT treatment Revenue sets out for solicitors. Prices are examples only and will differ by practice area, seniority and location.
| Line item | How it is charged | VAT treatment | Example price |
|---|---|---|---|
| Advice and correspondence, employment dispute | Hourly, from time records | Standard rate | €220 per hour (example) |
| Shareholders’ agreement, drafting | Fixed fee | Standard rate | €1,450 (example) |
| Photocopying, courier and postage | Expense, part of the fee | Standard rate | €38.50 (example) |
| Travel to a signing meeting | Expense, part of the fee | Standard rate | €64 (example) |
| Court fees or stamp duty paid for the client | Outlay at cost | Not taxable for the solicitor | As paid |
Fees, expenses and outlays: which lines carry VAT
Revenue’s manual on solicitors’ services says VAT is charged at the standard rate, now 23%, on professional fees and on expenses you incur while doing the work, such as photocopying, postage, couriers and travel. Outlays paid on the client’s behalf, such as court fees, Land Registry fees, stamp duty and search fees, are not part of your fee and are not taxable.
Where possible, Revenue suggests the supplier of an outlay invoices the client directly, in the client’s name, because a VAT registered client cannot deduct VAT on an invoice made out to someone else. In our generator, mark each outlay line as exempt so the VAT total covers only fees and expenses.
What a legal services invoice in Ireland must show
If you are registered for VAT, Revenue lists the details every VAT invoice needs, and legal work follows the same list: a unique sequential number, the issue date, your name, address and VAT number, the client’s full name and address, the nature and extent of the services, the price before VAT, and the VAT broken down by rate.
- Timing: issue it within 15 days of the end of the month in which the service was supplied.
- Registration: independent solicitors must register once turnover passes the services threshold of €42,500.
- Costs notice: section 150 of the Legal Services Regulation Act 2015 requires a written costs notice to the client, so keep the invoice’s rates and stages consistent with it.
Our Irish VAT invoice template covers the general rules.
Billing a state body that deducts PSWT
Government departments, local authorities, the HSE and semi-state bodies are accountable persons for professional services withholding tax. Revenue says they deduct 20% from the payment and pay it over, so you receive less than the invoice total. Your invoice still shows the full fee and the full VAT.
Revenue’s example: a €1,000 fee plus €230 VAT makes €1,230. The client withholds €200 and pays €1,030, and the solicitor still accounts for €230 of VAT. Keep the payment notification acknowledgement the body gives you as your record of tax deducted.
Using the legal invoice template and generator
Download it here as a Word, Excel or PDF file, or open the sample solicitor invoice in our generator. It shows hourly advice, a fixed fee agreement and expenses that form part of the fee, with the Ireland preset at 23% VAT. Edit the lines, add your logo and save a PDF.
Bill a late fee only if your terms of engagement include one, and leave client money rules to your regulator. Browse all invoice templates, try the consultant invoice for day rate advice, or the invoice with a timesheet for long hourly matters. Finish with our checklist of what every invoice needs.
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