Tax officials reminded VAT payers about the procedure for taxing tour operator and travel agency activities. A tourist product, as a complex of tourist services, is considered as a single service for taxation purposes. The basis of VAT taxation is the difference between the cost of the tourist product (tourist service) supplied by him and the cost of expenses, incurred by such a tourist operator as a result of the purchase (creation) of such a tourist product (tourist service).
Source: dtkt.ua
