Venue and exemption

The agency's operations with respect to each traveler are considered a single service provision , even if there are several deliveries and services.

This operation is understood to be carried out where the agency has its headquarters or a permanent establishment from where it carries out the operation.

These services will be exempt when deliveries or services are carried out outside the European Union. If they are partially carried out outside the Community, the portion of the agency's services that corresponds to those carried out outside the Community will be exempt.