Special system for travel agencies

When can the general system be applied rather than the special system?

In each operation, the general tax regime may be chosen when the recipient of the service is a businessman or professional with the right to deduct or refund VAT.

This option must be communicated in writing to the recipient in advance, or at the time of the service provision, although it will not be considered valid if the invoice does not mention the 'special regime for travel agencies' at the time it is issued.