Operation

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 for the purpose of the trip that directly benefit the traveler.

   • The rest of the input VAT is deductible.

2. For the services provided, VAT is charged , and the agency is not required to record the charged amount separately on the 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.