The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:
This guidance note provides an overview of the main VAT treatment of supplies made by tour operators and travel agents. It should be read in conjunction with the following notes:
Tour Operators Margin Scheme (TOMS) ― overview
Place of supply of services ― intermediaries
Place of supply of services ― passenger transport
The VAT treatment of the services made by a travel agent will depend on the exact nature of the relationship between the travel agent and the customer. The contractual and practical relationship between the parties involved should enable the travel agent to determine which one of the following applies:
The agent was acting as:
a disclosed intermediary
an undisclosed intermediary, or
a tour operator
The travel agent will be acting as an intermediary where:
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