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V1929-18 ·29 June 2018 ·consulta-vinculante Medium impact
Tax

Retail agencies may only invoice end customers if they meet the requirements of the fourth additional provision of the Billing Regulations

A query was raised regarding how retail agencies should invoice travel packages arranged by wholesalers (in the Canary Islands or within the scope of VAT) when acting on their behalf and for their account. The DGT clarifies that the retailer does not provide the travel service to the customer, but rather a mediation service to the wholesaler, and may only invoice the traveller under specific conditions set out in the Billing Regulations.

In 6 key points

How it affects those involved

This ruling clarifies the distinction between travel services and mediation services, establishing strict conditions for retail agencies to invoice end customers directly when acting as intermediaries.

Lifecycle

2018-06-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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