However, see paragraph 2.6 if you are not the initial intermediary and sections 4 and 5 if you arrange certain travel services. What matters is how you behave, not what your name is. As a travel agent, you can act as an intermediary for some deliveries and as a principal for others. You must ensure that you comply with the appropriate VAT rules for each case. Share your document creation time by 2 with our software solution and have all your custom documents and travel management in one place. Find out, like during a demonstration. 4. The note: “Special scheme – travel agency” must appear on each invoice (CGI, Annex II, art. 242h A, 12°) (fine of 15 € / invoice for omission). You will provide your customer with travel packages (including transportation or accommodation), some of which you have purchased from other companies or delivered in-house from your own resources.
You must be able to prove this, usually by possessing commercial evidence, by . B an agreement or contract. The Margin Scheme for Tour Operators (TOMS) is an EU measure to simplify VAT, which was originally aimed at traditional tour operators selling package tours to travellers and avoids the need for the company to register for VAT in many EU countries abroad. However, the disadvantage is that VAT has to be credited to the total margin (including flight share) for travel within the EU; This VAT margin cannot be recovered from customers, even if they are doing business. So: tax base = ticket price x (number of kilometers traveled in France / total number of kilometers). 2. Partner commissions are not taxable and are therefore added to the tour operator`s net margin. Of course, if the French agency provides its services outside france, then charge without VAT = all taxes included, because it is not subject to VAT on the margin.
The French agency is responsible for paying VAT in France when it buys HT from its European suppliers. * List of examples: provision of transport, accommodation, sale for consumption on site, rental of campsites where the travel agency directly operates vehicles, hotels, restaurants or plots. The same applies to the rental or subletting of tents, caravans, motorhomes or means of transport (motor vehicles, boats) owned or rented by the travel agency. Also excluded from the special regulations: the rental of tickets for shows, barter transactions, the sale of guides or photos, the intermediation of insurance or assistance contracts. If you are a travel agent, how you have to pay VAT depends on your relationship with your customer. The term “travel agent” is often used loosely and a travel agent can act in 3 ways, which affects how you have to pay VAT. In this week`s Q&A, Vivienne Scott, Senior VAT Consultant at Croner Taxwise, explains how travel agents should use the Tour Operator Margin System (TOMS) to account for VAT As an intermediary, the value of your delivery, on which VAT can be due, is the amount of commission owed by your customer or fees, that you calculate. without VAT itself. It is your responsibility to issue invoices for your deliveries. However, in the travel industry, it is common for tour operators to use a self-billing system, which is explained in paragraph 2.3.
One. A travel agent acting as a primary or undisclosed intermediary who receives and issues invoices for accommodation on his own behalf should normally use TOMS. This would mean that the agent would not be able to recover the input tax on the hotel and that the VAT would be reserved by him on the margin. The VAT on the hotel, within the limit of the price calculated by the agent, would then be a tax for the professional customer. 1. COMMON PLAN (known as transparent) if the agency here your client, e.B tour operator or travel provider, assumes responsibility for charging them for your delivery. You can only do this with your prior permission and that of your local VAT advice centre. Even if the tour operator or travel provider issues you your sales invoice under a self-billing contract, it is your responsibility as the intermediary service provider to determine the correct treatment of VAT….