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Practical Handbook VAT 2021

Special regime for travel agencies

Compulsory regime characterised by the way the taxable base is determined for the calculation of VAT accrued, without prejudice to the possibility of applying the general regime on a transaction-by-transaction basis.

  1. Operation
  2. Requirements
  3. Venue and exemption
  4. Taxable base
  5. Non-application of the special system
  6. Formal obligations