Operation

1. On the acquisitions of goods and services the taxable person bears VAT, whereby a distinction must be made:

   • The travel agent cannot deduct input tax on purchases of goods and services made for the purpose of the trip that are of direct benefit to the traveller.

   • - The rest of the input VAT is deductible.

2. VAT is charged on the services , and the agency is not obliged to separately invoice the amount charged.

3. Liquidation: to determine the VAT to be paid, the taxable base is calculated on the basis of the difference between the selling price of the trips and the cost of the purchases and services used.