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A company reselling hotel rooms and tourism services asks whether it can apply the general VAT regime. The Tax Authority responds that it may opt for the general VAT regime on a per-operation basis if the recipient is a businessperson or professional entitled to deduction or refund.
Businesses in the travel agency sector may choose the general VAT regime on a per-operation basis if the recipient is a businessperson or professional entitled to deduction or refund.
The fiscal team reviews your specific situation.
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