Review of the VAT rules applicable to the travel and tourism sector
The European Commission intends to present in 2023 a comprehensive dedicated legislative VAT package on tourism with a view to revising several provisions of the VAT Directive that are of particular relevance for the industry. The initiative is also aimed at aligning sectoral rules to the objectives of the new EU Industrial Strategy that identifies tourism as the sector most hardly hit by COVID-19, and thus to be put at the core of the EU policy agenda and as the top priority for supporting the development of paths towards its green and digital transition.
The project commissioned to CASE and partners aimes and requires both an assessment of the current situation together with a problem definition, as well as the development and impact analysis of possible policy options on the three topics related to the VAT rules for the travel and tourism sector, namely:
- Specialised scheme for travel agents;
- VAT rules on passenger transport;
- Exemption on supply of goods to non-EU traveler.
The assessment is expected to contribute to the preparation of a future Impact Assessment (IA) and legislative proposal.
Leader: Economisti Associati (Lead Firm)
Partners: CASE, Oxford Research
Subcontractors: Wavestone, DALE Conseil , Mazars N.V., TISpt – Consultores em Transportes, Inovação e Sistemas, Karl-Heinz Haydl