Travel agents

Produced by Tolley

The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Travel agents
  • Travel agents
  • Acting as a disclosed intermediary
  • Acting as an undisclosed intermediary
  • Tour operators
  • Sub agents
  • Recovering input tax

Travel agents

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:

  1. Tour Operators Margin Scheme (TOMS) ― overview

  2. Place of supply of services ― intermediaries

  3. Place of supply of services ― passenger transport

  4. Supply and consideration ― agents and principals

Travel agents

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:

  1. a disclosed intermediary

  2. an undisclosed intermediary, or

  3. a tour operator

Acting as a disclosed intermediary

The travel agent will be acting as an intermediary where:

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