How to determine the amount of VAT-taxed transactions of a tour operator or travel agent for mandatory registration?

The tour operator’s remuneration base is the tax base of the tour operator when conducting transactions for the supply of travel products (travel services) and when carrying out operations by the travel agent. Therefore, the amount of their remuneration is taken into account for the total amount of taxable transactions of the reporting period for registration as a VAT payer.

Source: dtkt.ua

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