Following the ‘action plan for fair and simple taxation to support the recovery strategy’, the purpose of this initiative is to assess and revise:
- the special VAT scheme for travel agents
- VAT rules on passenger transport
- the VAT exemption regime for non-EU travellers.
Additional measures to support the travel and tourism sectors may be considered, given that they were hit hard by the COVID-19 restrictions.
Source ec.europa.eu
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