Non-application of the special system

Despite the compulsory nature of this special regime, it establishes the possibility, to be exercised on a transaction-by-transaction basis, of applying the general tax regime , provided that the recipient of the transactions is a entrepreneur or professional who is entitled, to some extent, either to a deduction or to a refund of the input tax payments.

This option to apply the general regime must be communicated in writing to the recipient of the transaction.However, presumes this communication when the invoice issued does not contain the mention "special scheme for travel agencies".