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Commentary

Tour operators margin scheme

10 Czech Republic
10 Czech Republic | Commentary

Tour operators margin scheme

10 Czech Republic | Commentary

Special schemes

Tour operators margin scheme

The Czech Republic operates a special scheme for travel services where the travel services provider is acting in their own name, ie not an agent.

The provision of travel services is defined as the provision of a single service, although this includes services such as accommodation, catering, passengers transport, services of tour guides, etc.

The tax base is determined by excluding tax from the margin of the travel services provider. The margin is the difference between the total amount of the payment received and the sum of payments for services included in the travel services

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