This master thesis deals with the special VAT scheme for travel agents. Travel agents have some challenges using the usual VAT rules, as the delivered services often are delivered in different countries and consists of a number of different services e.g. transportation, accommodation , dining etc.. The special VAT scheme was applicable in Denmark from January 1, 2011. Before that time, travel agents in Denmark was not subject to VAT but had to pay payroll tax. My analysis will be based on the rules from the European VAT directive, judgments of the European Court of Justice, the Danish VAT legislation and Danish case law. The special VAT scheme for travel agents is established in the European VAT directive articles 306 to 310. Travel agents and tour operators can use the special scheme, if they deal directly with the traveler in their own name and use the supplies and services of other taxable persons in the provision of travel arrangements. In Denmark the rules is stated in the VAT law article 67 to 68a and is a direct incorporation of the rules in the European VAT directive. The definition of a travel agent has to be in accordance with the European definition, both before and after the introduction of the special VAT scheme. My analysis shows, that some inconsistencies has appeared before the introduction of the special VAT scheme where the Danish law and case law extended the concept of a travel agent. From January 1, 2011 the Danish definition corresponds better with the European definition. If a travel agent is within the scope of the special scheme, the statement of sales tax payable is based on the company’s margin. The margin is a calculation of the difference between the total amount paid by the traveler before VAT and the actual cost of the purchased services including VAT. The place of taxation is the travel agents country of establishment no matter in which country the journey takes place. Therefore it is attractive for travel agents to meet the definition in the special VAT scheme, since using the special VAT scheme removes some obstacles that would have appeared, if the usual VAT rules should be used.
|Uddannelser||Cand.merc.aud Regnskab og Revision, (Kandidatuddannelse) Afsluttende afhandling|