Italy Tax Agency Clarifies Application of VAT Regime for Travel, Tourism Agencies

The Italian Revenue Agency March 21 issued Letter No. 80/2025, clarifying the application of the VAT regime for travel and tourism agencies. The taxpayer, a company established in a non-EU country, engaged in the online booking of tourist services through its own platform. The taxpayer sought clarification on whether it was possible to apply the VAT regime for travel and tourism agencies to the tourist services discussed in a specified contract. The Tax Agency clarified that: 1) the regime’s application to the transfer of individual services is subject to specific conditions; 2) examining and interpretating the individual contractual clauses is ...