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Practical manual VAT 2024.

Formal obligations

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

Invoices documenting transactions 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.