Travel and tourism package:
This initiative focusses on
- 1) The special scheme for travel agents;
- 2) The VAT rules on passenger transport;
- 3) The exemption on supply of goods to non-EU travellers.
Previous discussion in the Group of Futire of VAT
- Draft report: Oct 14, 2022: Group of the Future of VAT – Minutes Meeting 126 – ”VAT package on travel and tourism”: The interim report of the study was presented on 14 October 2022 to the GFV, which had an occasion to discuss the options under consideration.
- June 2023: Final report delivered, this report has not been made public (to our understanding)
- Sep 8 , 2023: Group of the Future of VAT – 42th meeting – Minutes of the Meeting – The launch of the public consultation and the call for evidence have been delayed. it is likely to be carried over to the next Commission
Related posts
- New EU VAT rules for the accommodation and transport sector
- ECJ C-108/22 (Dyrektor Krajowej Informacji Skarbowej) – Judgment – Resale of accommodation services fall under the special scheme for travel agents
- Comments on ECJ C-108/22: CJEU decision emphasises need for harmonisation of the special VAT scheme for travel agents
