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VAT practical manual 2022.

Venue and exemption

The agency's operations with respect to each traveler are considered as a single provision of services, although there are several deliveries and services.

This operation is understood to be carried out where the agency has the headquarters of its activity or a permanent establishment from where it carries out the operation.

These services will be exempt when deliveries or services are carried out outside the European Union. If they are partially carried out outside the Community, the part of the agency's service provision corresponding to those carried out outside the Community will be exempt.