- The Finance Bill, 2026 introduces tax measures to widen the tax base and improve compliance.
- It defines “tour operators” as those licensed by the relevant tourism authority.
- “In house supplies” are defined as supplies from a tour operator’s own resources or significantly altered third-party goods.
- VAT exemption for tour operators will be restricted to licensed and regulated entities, reducing abuse and clarifying eligibility.
- The changes are set to take effect on 01 July 2026.
Source: assets.kpmg.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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