Formal obligations

In operations in which this regime is applied, there is no obligation to record the fee charged separately on the invoice, and it must be understood to be included in the price.

Invoices documenting operations to which this special regime applies must include the mention "special regime 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.