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VAT practical manual 2022.


It is a mandatory regime for travel agencies and for organizers of tourist circuits who act on their own behalf with respect to the traveler, when in carrying out the trip they use goods and services provided by other businessmen and professionals.

Trips are considered:

Accommodation or transportation services provided jointly or separately and, where appropriate, with others of an accessory or complementary nature to them.

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

The regime does not apply to the sale of trips that are carried out exclusively with its own means of transport or hospitality. If trips are made using partly own means and partly third-party means, this regime will only apply with respect to services provided with third-party means.