- Fees collected by travel agencies for intermediation of tourist services are not subject to VAT
- These fees do not need to be included in the taxable base for VAT
- Travel agencies do not have to apply VAT on fees charged to clients for intermediation services
- This provision aims to simplify VAT calculation for travel agencies and reduce administrative burdens
- The European Court of Justice has confirmed that intermediation fees are not subject to VAT
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.
