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Practical Handbook VAT 2022

Venue and exemption

The agency's operations with respect to each traveller are considered as a single service provision , 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 are exempt when the supplies or services are carried out 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.