Non-application of the special system

Despite the mandatory nature of this special regime, the possibility is established, to be exercised operation by operation, to apply the general regime of the Tax, provided that the recipient of the operations is a businessman or professional who has, to some extent, the right either to the deduction or to the refund of the supported quotas of the Tax.

This option to apply the general regime must communicated in writing the recipient of the operation. However, communication is presumed to exist when the invoice issued does not contain the mention of "special regime for travel agencies."