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VAT practical manual 2022.

Non-application of the special system

Despite the mandatory nature of this special regime, the possibility is established, on an operation by operation basis, of applying the general regime of the Tax, provided that the recipient of the operations is a businessman or professional who has, to some extent, the right to either a deduction or a refund of the tax contributions paid.

This option of applying the general regime must be communicated in writing to the recipient of the operation. However, this communication is presumed when the invoice issued does not contain the mention of "special regime for travel agencies."