Boat Excursions with Diving and Water Sports

• Boat excursions with diving and water sports activities are provided by an individual
• Services are subject to a reduced tax rate of 10% for passenger transport and luggage
• If external means are used, the special regime for travel agencies applies
• Travel agency regime applies to services composed of accommodation or transport, or transport/accommodation with additional services
• Services under the travel agency regime must be provided in the agency’s name using goods/services from other businesses/professionals
• Tax rate for services under the travel agency regime is 21%

Source: audiconsultores-etlglobal.com

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.

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