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Travel and tourism agencies (Ateco code 79.11.00) carry out transactions subject to the special VAT regime referred to in Article 74-ter of the Presidential Decree 633/1972 (VAT decree).
The special VAT regime for travel and tourism agencies considers the operations carried out by the travel agencies themselves for the organization of all-inclusive tourist packages, towards the payment of a global fee, as a single provision of services. This rule also applies if the aforementioned services are rendered by travel and tourism agencies through agents; these provisions do not apply, however, to travel and tourism agencies acting in the name and on behalf of customers.
Invoices must be sent to customers in the electronic invoice format.
Type of service and operational area:
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