- Special regulation of margin taxation for travel services is governed by § 25 UStG and based on Art. 306-310 MwStSystRL
- Aim is to simplify and standardize taxation of travel services and ensure fair distribution of VAT revenue among member states
- Basic requirement of § 25 UStG is the sale of travel services, but definition of travel or travel services is not provided in national law or MwStSystRL
- Tax authorities require a bundle of individual services to be provided, including at least transportation or accommodation services
- ECJ has ruled that special regulation for travel services also applies to rental of holiday accommodations and resale of accommodation services
Source: datenbank.nwb.de
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.
