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Practical Handbook VAT 2022


It is a mandatory regime for travel agencies and tour operators acting on their own behalf vis-à-vis the traveller, when they use goods and services provided by other entrepreneurs and professionals in carrying out the trip.

Travel is considered to be travel:

Accommodation or transport services provided jointly or separately and, where appropriate, with other services ancillary or complementary thereto.

The scheme also applies to study trips abroad.(Consultation DGT V3335-16).

The scheme does not apply to the sale of journeys carried out exclusively with own means of transport or own means of accommodation.If journeys are made using partly own and partly external means, this scheme only applies to services provided by external means.