Travel agents

By Tolley

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

  • Travel agents
  • 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:

  • Overview of the Tour Operators Margin Scheme (TOMS)
  • Intermediaries
  • Supplies of passenger transport services
  • Agents
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:

VAT Notice 709/6 

The agent was acting as:

  • a disclosed intermediary
  • an undisclosed intermediary, or
  • a tour operator
Acting as a disclosed intermediary

The travel agent will be acting as an intermediary where:

    More on Margin schemes: