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Special system for travel agencies

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How the special regime works

  • Output VAT on service provisions:

    • For the operations to which this special regime is applied, VAT is charged, although there is no obligation to record separately on the invoice the amount charged, which is understood to be included in the price and, therefore, will not be deductible by the client.

    • The taxable base will be the gross margin of the travel agency.

  • Input VAT on acquisitions of goods and services:

    • It will not be deductible when it corresponds to the acquisition of goods and services made for the realization of the trip that directly benefit the traveler.

    • The rest of the input VAT is deductible.