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A travel agency enquired whether passenger transfer services, subcontracted and invoiced to a UK tour operator, were subject to or exempt from VAT. The DGT ruled that, as they are acting in their own name, these services are subject to the special regime for travel agencies.
Question posed: Whether the transfer services provided by the inquiring travel agency to the UK tour operator are subject to and, where applicable, exempt from Value Added Tax.
Transfer services provided in one's own name by a travel agency using third-party means constitute a travel service subject to the special regime for travel agencies. This service is considered a single supply located within the territory of application of the Tax. The applicable tax rate shall be the general rate of 21 percent, unless the recipient is a taxable person with the right to deduction and opts for the general regime, in which case the transport would be taxed at 10 percent. Likewise, the exemption under Article 143 may be applied if the supplies acquired for the trip are made outside the Community.
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