If you act as an intermediary in arranging such services, you should refer to Place of supply of services in order to determine the place of supply of your services. As an intermediary, the value of your supply upon which any VAT may be due will be the amount of commission due from your principal, or the fee that you charge, excluding any VAT itself. However it is common practice in the travel industry for tour operators to use a self-billing system, which is explained in paragraph 2.3. This notice explains how VAT applies to travel agents and tour operators. Generally, the role of travel agency manager offers a lot of scope for variety and progression.
The total number of full-time US travel operators falling from 124,000 in 2000 to around 74,000 in 2014. Much of this is thought to be a result of search engines and other online tools … Read More