Lawyer's Bill of Charges Nigeria: Format and Example
A legal bill should help the client understand the work completed, the professional fee and any expenses paid on the client's behalf.
One unexplained figure may create unnecessary disagreement. A structured bill is easier for the client to review and easier for the law firm to defend.
What is a bill of charges?
The Legal Practitioners Act recognises bills of charges and provides rules relating to legal practitioners' remuneration and the taxation of bills. The applicable procedure can depend on the type of legal work and the circumstances.
This article is a billing guide, not legal advice. For a disputed bill, conveyancing scale or court taxation issue, consult the current law and applicable remuneration order.
The Legal Practitioners Act defines charges broadly to include fees, disbursements and expenses relating to work done by a legal practitioner.
What should the document include?
Add:
- Law firm name and address
- Lawyer or matter contact
- Client name and address
- Matter name or reference
- Bill or invoice number
- Billing period
- Professional services performed
- Professional fees
- Disbursements and expenses
- Retainer or payments already received
- VAT, where applicable
- Amount outstanding
- Payment due date
- Bank details
Protect confidential information. The description should be clear enough for the client without revealing sensitive strategy unnecessarily.
Simple example
Matter: Review and negotiation of commercial lease
Matter reference: ADE/PROP/026
Billing period: 1 July to 31 July 2026
| Description | Amount |
|---|---|
| Review of draft lease and title documents | ₦350,000 |
| Client conference and negotiation meeting | ₦150,000 |
| Professional fee subtotal | ₦500,000 |
| Land registry search paid for client | ₦35,000 |
| Courier and certified copies | ₦12,000 |
| Total before any applicable tax | ₦547,000 |
If a retainer of ₦200,000 has already been received, show it as a credit and state the remaining balance.
Professional fees and disbursements
Keep them separate.
Professional fees pay for the lawyer's work, skill and responsibility. Disbursements are amounts paid to third parties or incurred for the matter, such as filing fees, searches or approved courier expenses.
Where possible, keep supporting evidence for significant disbursements. Do not add an expense that the client did not authorise unless the engagement terms allow it.
Retainers and advance payments
A retainer may be an advance against future fees or a fee for a defined engagement. The engagement letter should explain how it will be applied.
On the bill, show:
- Total fees and expenses
- Retainer received
- Date of the retainer
- Balance remaining
If the payment covers only part of the bill, follow the process in our partial-payment guide.
VAT and withholding tax
Tax treatment depends on the transaction and current law. Where VAT applies, show the taxable subtotal, VAT rate and VAT amount separately. Use the VAT calculator to check the arithmetic.
A corporate client may also deduct withholding tax where required. Ask for the relevant credit evidence and do not treat the deduction as an unexplained short payment. Read the withholding tax guide.
Bill of charges or invoice?
A law firm may call the document a bill of charges, fee note or invoice. The title should match the work and the firm's procedure. The content still needs to be clear.
For a standard layout, use the legal invoice template or read how to invoice as a lawyer in Nigeria.
You can also create the invoice online and add the matter reference to each line item.
Frequently asked questions
Should a lawyer itemise every phone call?
Use the level of detail required by the engagement and billing method. Time-based work usually needs more detail than a fixed-fee matter.
Can a client challenge a bill?
Legal procedures exist for disputes and taxation of bills. A practitioner should follow the current law and obtain advice where necessary.
Should court filing fees include VAT?
Do not automatically apply the same tax treatment to professional fees and every third-party disbursement. Confirm the correct treatment for each item.