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VAT Directive — Article 306

The article's text

Article 306 1. Member States shall apply a special VAT scheme, in accordance with this Chapter, to transactions carried out by travel agents who deal with customers in their own name and use supplies of goods or services provided by other taxable persons, in the provision of travel facilities. This special scheme shall not apply to travel agents where they act solely as intermediaries and to whom point (c) of the first paragraph of Article 79 applies for the purposes of calculating the taxable amount. 2. For the purposes of this Chapter, tour operators shall be regarded as travel agents.

Who wrote about this article in the consultations

Filers who named this exact article number in their own text. It is their sentence, not our reading — and not a causal claim.

2
company
2
business association
WhoCountryWhat they wrote
Confederation of Swedish EnterpriseSEL). Det kriteriet finns inte med i artikel 28 i direktivet. En förutsättning för att anses som en förmedlare i annans namn enligt artikel 306 (resetjänster) är att pengar från kunderna hanteras på ett interims-konto som ett utlägg i enlighet med artikel 79. Oa ↗
ECTAABEeir own name and use supplies of goods or services provided by other taxable persons, in the provision of travel facilities, then article 306 must apply. Thirdly, there are several words in Article 28a that must be clarified. The scope of Artible 28a seems ver ↗
PwC ILBEand we’d recommend to adhere to existing averages in EU Member States which are anywhere between 5 and 10 years. Article 306 - special scheme for travel agents • The special scheme for travel agents, the so-called Tour Operators Margin Scheme (TOMS), will not ↗
DeloitteBElear distinction would allow to prevent any conflict between the new rules for platforms and the specific travel sector regime of article 306 of the VAT Directive, which may often function through digital interfaces as well. ↗

Source: public consultation submissions and position papers. n = 4 mentions; counted as a literal reference to the article number.

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