The special VAT scheme for travel agents and tour operators impacts the travel industry, their VAT practitioners and business clients as well as public sector stakeholders. The travel industry consists of various types of operators, who supply travel services, and is made up by a diversity of travel agents and tour operators, who operate different business models. These businesses (including SMEs) are invited to provide their views on the special VAT scheme. Views of consultancies, trade, business or professional associations, VAT practitioners and travellers including business travellers also matter. Equally, contributions from academia, researchers, non-governmental organisation representatives and the general public are welcome. For the public sector, public authorities of the Member States (ministries of finance, tax authorities) already provided their views via a similar, but less structured survey. Hence, Member States also have the possibility to answer to this specific questionnaire.
The purpose of the consultation is to collect the evidence needed to evaluate the rules of the special scheme. To achieve this, the consultation should gather the views of all stakeholders on how the special scheme meets its objectives (i.e. whether it is still effective) and to which extent existing rules are still relevant and aligned with stakeholders’ needs. In particular, the evidence gathered through this consultation should allow assessing the efficiency of those rules. This includes identifying potential distortions of competition and the regulatory costs and benefits for businesses taxed under the special scheme.
Source: europa.eu
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