Operation

1. In the acquisitions of goods and services the passive subject supports VAT, having to distinguish:

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

   • The rest of the VAT supported is deductible.

2. For the provision of services has repercussions VAT, the agency not being obliged to record the fee charged separately on an invoice.

3. Settlement: to determine the VAT To enter, the tax base is calculated based on the difference between the sales price of the trips and the cost of the purchases and services used.