期刊名称：Journal of Knowledge Management, Economics and Information Technology
印刷版ISSN：2069-5934
出版年度：2013
卷号：3
期号：6
出版社：ScientificPapers.org
摘要：Tax regulations in force regarding travel agencies allow professionals to control the size of VAT due to the State, but also on the accounting and tax results. Regarding the VAT, a travel agency may apply the normal or special tax scheme. The option belongs to it, with the following exceptions: it is obliged to apply the special scheme, according to Art. 152 point 1 of the Tax Code (i) when the traveller is an individual, (ii) in case when travel services also comprise components for which place of operation is deemed to be out of Romania. For example, travel packages sold by the travel agents, registered for VAT purpose, for the Romanian travellers left in the Community are taxable according to special tax rules, regardless of whether such tourist is taxable or not. If, however, tourism services are provided in the Romanian territory and invoiced to legal entities, acknowledgement of income is the consequence of tax regulations relating to the VAT scheme.
