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VAT practical manual 2022.


  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 to carry out the trip that directly benefit the traveler.

    • The rest of the input VAT is deductible.

  2. For the provision of services VAT is charged, and the agency is not obliged to record the amount charged separately on an 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.