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A tour guide seeks clarification on whether services provided to travel agencies outside the EU are subject to VAT and how the re-invoicing of tickets should be handled. The DGT rules that the services are not subject to VAT due to the location of the clients and that the tickets form part of the taxable base of the main service.
Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.
What is published here, applied to a company or a specific case. The first meeting is free.
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