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VAT practical manual 2021.


  1. In acquisitions of goods and services the taxpayer pays VAT , and must distinguish:

    • The travel agency cannot deduct the tax incurred on the acquisition of goods and services made to carry out the trip that directly benefit the traveler.

    • The rest of the input VAT is deductible.

  2. For the provision of services is charged VAT , and the agency is not obliged to record the amount charged separately on an invoice.

  3. Settlement: To determine the VAT to be paid, the starting point is a tax base calculated based on the difference between the sales price of the trips and the cost of the purchases and services that have been used.