VAT Regime for Travel Agencies: Rights to Availability and Single Tourism Services

• The company is a non-EU based entity that provides online booking services for travel, including accommodation and flights.
• The company offers these services through its digital platform.
• The company has contracts with service providers for accommodation and other travel services.
• The company has a specific contract model called “X Collect Booking” where it acquires the right to dispose of rooms provided by accommodation providers.
• The company facilitates the booking of rooms through its platform and offers these services in its own name.
• The company communicates the booking to the accommodation providers without waiting for confirmation of availability.
• Travelers pay the company, which then pays the accommodation providers after deducting its commission.
• The company obtains the right to availability of rooms before they are requested by travelers.
• The company does not have an obligation to communicate to accommodation providers the availability of rooms before receiving a request from travelers.

Source: agenziaentrate.gov.it

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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