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VAT Treatment of Passenger Transport by Travel Agencies

This inquiry concerns the VAT implications for a travel agency using its own transport, specifically whether the imputed transportation cost, including VAT, should be included in the package’s total cost when calculating the gross fee under Article 50-N.5144/2024. Additionally, it seeks clarification on the income tax treatment of this imputed revenue compared to other forms of imputed income.

Source: taxheaven.gr

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.

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