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Practical Handbook VAT 2021

Venue and exemption

The agency's operations with respect to each traveller are considered as a single provision of services, even if there are several deliveries and services.

This operation is understood to be carried out where the agency has its place of business or a permanent establishment from which it carries out the operation.

These services shall be exempt where the supplies or services are made outside the European Union.If they are partly performed outside the Community, the part of the agency's services corresponding to those performed outside the Community shall be exempt.