Brief Considerations With Regard To The Special Regime Of The V.A.T. For Tourism Agencies

In case a tourist package or a trip sold by a Romanian tourism agency consists in deploying the services on Romanian territory, there can be applied the normal taxation regime, in which case the agency can deduct the VAT paid to the service providers and apply the VAT to its client at the total price. The share to be applied would be applicable for each distinct good or service. According to the current fiscal provisions, a tourist agency can choose the normal taxation regime, provided that such services take place in Romania and the traveler is not a natural person. If the tourist agency resells the tourist services that deploy in another country, the deduction of the VAT applied by the providers of such services would raise a problem; either the tourism agency should register in purpose of VAT in the country, or it should request the reimbursement of VAT through the procedure provided by the 6th Directive with regard to VAT, if the other country is a member state. Moreover, the tourism agency will also be bound to apply the VAT from that country to the sums due by the tourist and that is why it should register in purpose of VAT in that country. Without exhausting the subject, with the purpose of delimiting the normal taxation regime from the special regime of the VAT for the tourism agencies, we want to give a correct approach to the new fiscal principles in matter of VAT with regard to the tourism agencies.