Published on:

Law-firm invoices are considered tax documents in the European Union

A paper written by Jeff Hodge for Bridgeway, Legal Spend Management: An International Perspective, states at page 13 “since invoices in the EU are considered tax documents, the invoice reviewor cannot adjust them. Any adjustment to an invoice must be made using credit (or debit) notes which are then tied to the original invoice.” This adds some considerable complexity for matter management systems as well as for in-house lawyers who review bills.


It also imposes a layer of value-less document generation and communication back and forth.