Update circular travel agency scheme
The Administration previously published Circular 2020/C/44 of 23 March 2020 regarding the special travel agency scheme and the VAT scheme for travel transactions to which the special travel agency scheme does not apply. This circular has been determined to apply to new travel bookings from April 1, 2021.
Taking into account the special circumstances related to COVID-19 and its impact on the sectors concerned, it was decided to postpone the entry into force of this circular until 1 January 2022 (Circular 2021 /C/7 of 20 January 2021)
Source The VAT House
