- Sale of a travel package without transportation is not exempt from VAT.
- VAT exemption for the sale of a travel package only applies if it includes both accommodation and transportation.
- Starting from July 1, 2023, the sale of a travel package by a tour operator in the field of domestic or inbound tourism is not subject to VAT.
- Providing tourist services without the simultaneous accommodation of the tourist in the destination country and transportation from their country of residence cannot be considered as the sale of a travel package.
Source: glavkniga.ru
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
