- Commissions received by travel agencies from tour operators are not included in the agencies’ VAT taxable base
- Exclusion of commissions from VAT base applies only to travel agencies
- Provides certainty for travel agencies on VAT treatment of commissions
- Favorable outcome for travel agencies as it avoids increasing tax burden
- Decision aligns with principle that VAT should only be charged on final price paid by consumers
- Provides helpful guidance for travel agencies in reporting VAT obligations
Source: eutekne.info
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
