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Practical Handbook VAT 2021

Formal obligations

En las operaciones en las que se aplique este régimen, no existe obligación de consignar separadamente en la factura la cuota repercutida, debiendo entenderse incluida en el precio.

Las facturas que documenten operaciones a las que les sea de aplicación este régimen especial, deberán hacer constar la mención «régimen especial de las agencias de viajes».

Taxpayers must enter all invoices into the Record Book of invoices received that correspond with acquisitions of goods or services, duly separated, carried out for the direct benefit of the traveller.