1. The special status of travel agents will apply: 

In the operations carried out by travel agents acting on behalf of itself regarding travellers and used in the completion of the travel goods delivered or services provided by other entrepreneurs or professionals. For the purposes of this special scheme was deemed travel hosting services or transportation provided jointly or separately and, as appropriate, with other ancillary or supplementary thereto. In operations carried out by the organisers tour in which the circumstances envisaged in the preceding paragraph.

2. The special status of travel agents shall not apply to the following: 

Sales made by the public agencies retail travel agencies organized by wholesalers. The carried out using for the realization of the trip only means of transport or catering themselves. Being trips made in part using their own means and partly outside media, the special scheme only applies with respect to the services rendered by means of others.

In the operations carried out for other entrepreneurs or professionals, they understand only supplies of goods or services effected entirely in the field of space Tax, it may be stated on the invoice, at the applicant's request and under the name "shares including VAT in price, the amount obtained by multiplying the total price of the operation by 6 and divide the result by 100. These assessments will be supported by consideration of assessments direct impact on the employer or professional recipient of the operation.

They will be exempt from tax services provided by the debtors under the special scheme for travel agents when supplies of goods or services purchased for the benefit of the traveller and used to make the trip, undertaken outside the Community (EU ).

In the event that the deliveries of goods or services are carried out only partially within the Community, only enjoy the exemption from the service of the agency for the outside that territory.

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