The answer is most likely yes. If you paid any person or business more than $600 for services or attorney fees during the year, then YES you are required to file a Form 1099-NEC. You are also required to file a 1099-NEC for any person that you withheld federal income taxes for because they were subject to backup withholding regardless of the amount you paid them.
You do not have to provide a 1099-NEC to a corporation or an LLC, that has elected to be taxed as a corporation. The only way to know this, however, is to have a current W-9 on file for each vendor BEFORE you pay them. This will save you from the stress of trying to hunt down vendors when it is time to file the 1099s.
Form 1099-NEC must be filed on or before January 31, 2023, on paper or electronically. The IRS can charge a penalty for each payee that you do not file a 1099-NEC for or if you file late. The penalty for late filing is between $50-$290 PER return. It can be up to $580 for an intentional disregard to file. The IRS will also charge interest on the penalties that have accrued.
As you can see, these penalties can really add up. Contact your tax advisor as soon as possible to find out if you should be filing any 1099-NECs or other 1099 forms.