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TRAVEL AGENTS (Agents)

Rate

Standard rate

Remarks

Only travel agents acting in an intermediary capacity are liable at the Standard rate. Where travel agents act as principals please refer to information contained in the Guidance on Travel Agents Margin Scheme, further information of which is contained in the link below.

 

Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref

Section: 46(1)(a), 88(1)

Link to further information

Published: 04 August 2018 Print this page

 
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