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A query was raised regarding how retail agencies should invoice travel packages arranged by wholesalers (in the Canary Islands or within the scope of VAT) when acting on their behalf and for their account. The DGT clarifies that the retailer does not provide the travel service to the customer, but rather a mediation service to the wholesaler, and may only invoice the traveller under specific conditions set out in the Billing Regulations.
Cuestión planteada Cuando las agencias minoristas venden viajes elaborados por agencias mayoristas establecidas en Canarias y en territorio de aplicación del Impuesto sobre el Valor Añadido, actuando en nombre y por cuenta de éstas, se plantea la forma en la que se deben facturar las operaciones realizadas.
La agencia minorista que actúa en nombre y por cuenta ajena presta un servicio de mediación a la mayorista, no un servicio de viaje al cliente final. Por regla general, la minorista no factura a los viajeros, ya que la obligación recae en los sujetos pasivos de los servicios de viaje. Solo podrá emitir factura al cliente si se cumplen los requisitos de la disposición adicional cuarta del Reglamento de Facturación, como la solicitud del destinatario y la naturaleza de los servicios (transporte, hostelería, etc.), debiendo usar una serie separada y cumplir con requisitos de información específicos.
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