The reverse charge mechanism is not incompatible with the special regime for travel
agencies. Therefore, if an agency receives invoices from a foreign supplier relating to
the provision of services for which there is an obligation to apply the reverse charge,
pursuant to art. 17 paragraph 2 of Presidential Decree 633/72, it will be required to
integrate the document received with VAT, without prejudice to the application of the
special regime pursuant to art. 74 – ter of the same decree and the consequent non-
deductibility of the tax.
Source: eutekne.info
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