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Special system for travel agencies

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How is the gross tax base determined?

The Gross Tax Base is the gross margin of the travel agency.

The gross margin is defined for each transaction as the difference between the total amount charged to the client, excluding VAT, and the effective amount, including taxes, of the deliveries of goods or services. that, carried out by other businessmen or professionals, are acquired by the agency for use in carrying out the trip and directly benefit the traveler.

The following are not taken into account in the calculation:

  • amounts related to exempt transactions
  • sales or exchanges of foreign money
  • expenses for telephones, telex, correspondence and other similar concepts carried out by the agency

Tax base = Trip price (VAT excluded) – Acquisitions of goods and services for the benefit of the client (taxes included).