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A digital travel agency inquires about the invoicing and declaration of its services under the special regime. The DGT clarifies that it may opt for the general regime if the client is a professional or business owner entitled to deduction.
Question raised: Invoicing of the services provided by the applicant and the method of declaration for Value Added Tax purposes.
If the agency acts as a principal, the special regime for travel agencies applies. However, it may opt for the general regime, on an operation-by-operation basis, when the recipient is a business owner or professional entitled to deduction. Under the special regime, the taxable base is the gross margin and the VAT amount is understood to be included in the price, without the need to itemize it on the invoice, provided that the corresponding mention is included.
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