Pending Operations After Retirement: VAT Obligations for Concluded or Pending Legal Matters

• Obligations related to VAT continue after retirement for concluded or pending matters.
• A retired individual who ceased activity as a lawyer still has obligations for concluded matters with potential price changes and pending trials.
• VAT applies to services provided before cessation if they were for a fee and part of professional activity.
• VAT is due when the service is performed, not when payment is received.
• Advance payments trigger VAT at the time of receipt.
• Provisional amounts must be used if the final price is unknown, with later adjustments.
• Despite deregistration, the individual must issue invoices and declare VAT for post-cessation operations related to previous activity.
• Invoices should be issued at the time of VAT due or by the 16th of the following month if the recipient is a business.
• Adjustments must be made if the final price differs from the provisional one, using corrective invoices.
• For pending matters like upcoming trials, the individual remains subject to VAT obligations.

Source: audiconsultores-etlglobal.com

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.

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