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A travel agency has requested a ruling regarding the taxability, exemption, and invoicing of mediation services, as well as accommodation and transport services provided to the European Space Agency. The DGT determines that, depending on the location and the nature of the client, these operations may be exempt and must be invoiced with specific legal mentions.
This ruling clarifies the VAT treatment for travel agencies providing services to international organisations, specifically regarding mediation and the special travel agency regime, highlighting the importance of determining the location of services and the client's status.
The tax team reviews your specific situation.
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