Special VAT rule for travel services: Definition and application in EU law and national regulations.

• Special regulation of margin taxation for travel services is governed by § 25 UStG and based on Art. 306-310 MwStSystRL
• Aim is to simplify and standardize taxation of travel services and ensure fair distribution of VAT revenue among member states
• Basic requirement of § 25 UStG is the sale of travel services, but definition of travel or travel services is not provided in national law or MwStSystRL
• Tax authorities require a bundle of individual services to be provided, including at least transportation or accommodation services
• ECJ has ruled that special regulation for travel services also applies to rental of holiday accommodations and resale of accommodation services

Source: datenbank.nwb.de

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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