The new law on the probate process, which entered into force at the beginning of this year, obliges Notaries to continue to charge 23% VAT in the processing of these processes, while the Courts' court costs do not apply that tax.
"Citizens are thus obliged to pay the costs of inventory processes for divorce or inheritance plus VAT at a rate of 23%, as if access to justice were any consumer good," criticizes the Notary Association.
“In a rule of law, access to justice should not be taxed as a luxury good and this should be corrected immediately”, defends Bastonário Jorge Batista da Silva.
In the context of this situation, the Order of Notaries (ON) wrote to all parliamentary groups so that, in the context of discussion in the specialty of OE2020, they correct this tax injustice and exempt from VAT the acts practiced not only in the scope of the inventory processes but also in wills, licenses of heirs, irrevocable powers of attorney and extrajudicial shares, as they are essential services for citizens.
The Order also requests the application of the reduced rate of 6% VAT to other services provided by Notaries, considering their public interest.
Jorge Batista da Silva recalls that "there are already legal acts of public interest that benefit from this reduced rate and that extending this benefit to all public interest processes is the most elementary justice to citizens who need these public services provided by notaries."
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