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Practical Handbook VAT 2022

Formal obligations

In transactions to which this system is applied, there is no obligation to include the tax charged separately on the invoice, and it must be understood to be included in the price.

Invoices documenting transactions to which this special scheme applies must state the words "special scheme for travel agencies".

Taxpayers must enter all invoices into the Record Book of invoices received that correspond with acquisitions of goods or services, duly separated, carried out for the direct benefit of the traveller.