The Commission proposes to broaden the scope of the special scheme for travel agents whereby they can charge VAT on their profit margin instead of on the full value of their sales. In particular, the proposal would allow travel agents to apply it to sales to other travel agents as well as to members of the public.
La Commission propose d'élargir le champ d'application du régime particulier applicable aux agences de voyages, ce qui doit leur permettre d'appliquer la TVA à leur marge bénéficiaire plutôt qu'à la valeur totale de leurs ventes.