Non-application of the special system

Despite the compulsory nature of this special regime, the possibility of applying the general tax regime is established on a transaction-by-transaction basis, provided that the recipient of the transactions is a businessperson or professional who is entitled, to some extent, either to a deduction or to a refund of the tax payments borne.

This option to apply the general regime must be communicated in writing to the recipient of the transaction.However, this communication is presumed when the invoice issued does not contain the words "special scheme for travel agents".