Special VAT Regime for Travel Agencies: Pre-Acquired Services

• The Italian Revenue Agency confirmed that the special VAT regime for travel agencies applies to individual tourist services, such as accommodation and flights, even if provided by other entities, as long as the agency acquired them before a specific customer request.
• The agency clarified that the special regime applies when the agency has the power to dispose of the service at any time, exclusively and without authorization, until a certain expiration date.
• The agency emphasized that the interpretation of individual contractual clauses falls outside the scope of the consultation process.

Source: eutekne.info

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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