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A travel agency has requested clarification on the taxation of conference organisation that includes leisure elements and specific locations. The DGT has ruled that these services may be considered a single supply and, if they include transport or accommodation, may be subject to the special regime for travel agents.
This ruling clarifies the VAT treatment for complex event planning, distinguishing between single supplies subject to the standard rate and services that may qualify for the special travel agent regime.
The tax team reviews your specific situation.
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