Taxation of travel services
For the taxation of travel services provided within the EU , the so-called destination country principle applies.
General
If the trip is to another EU country, the price of the trip is subject to VAT on the margin . If the trip is to a non-EU country, the trip price is VAT-free.
However, there are exceptions to this margin tax obligation within the EU .
Taxation at tour operators
Germany
Since December 18, 2019, B2B margin taxation has come into force in Germany in accordance with the 2019 Annual Tax Act. Margin taxation is now also applied between companies and no longer only for private travelers (vacationers).
In Germany , the commission of tour operators with headquarters in Germany for trips to an EU country is subject to the normal tax rate . The travel agent has to pay this margin tax to the tax office (end customer taxation).
The outsourcing of purchasing in z. However, e.g. Switzerland does not exempt a German tour operator from taxation, as the company headquarters where the travel product is sold is decisive for taxation.
Austria
Tour operators who have a company headquarters in the Republic of Austria are subject to taxation of travel services . Since this is an end customer taxation, you do not have to pay the tax yourself, but your travel agent.
As a result, German tour operators with a company headquarters in Austria are subject to the Austrian VAT law.
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example
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An Austrian travel agent arranges a trip to an EU country
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a) from TUI Deutschland , head office Hanover: then this trip is not subject to taxation of travel services;
- b) from TUI Austria, head office Vienna : then this trip is subject to taxation;
Taxation at travel agents
Germany
The commission from tour operators for trips to an EU country is subject to the normal tax rate . The travel agent has to pay this margin tax to the tax office (end customer taxation).
Austria
In Austria , the discount from tour operators for trips to an EU country is subject to the normal tax rate (20 percent); the travel agent has to pay this margin tax to the tax office (end customer taxation);
The total turnover of a trip to an EU country organized by a tour operator is subject to a VAT flat rate regardless of the trade margin, which in Austria is 2% of gross turnover;
Own travel services, e.g. B. in the case of a bus company the own bus or in the case of a tour operator the costs of a hotel stay if this hotel is owned by the tour operator are subject to so-called regular taxation . There is no margin tax.
Taxation of airline tickets
Germany
In principle, the sales tax on passenger transport is based on the route of transport. The normal tax rate applies to transport within Germany, no sales tax is charged for transport abroad. Domestic flights are therefore fully subject to the normal tax rate. In the case of flights to or from abroad, the portions of the flight over German territory are subject to German sales tax. This also applies to overflights.
Deviating from this, airlines that mainly fly abroad will exempt sales tax on the domestic portion of international flights ( Section 4 No. 2 UStG in conjunction with Section 8 Paragraph 2 No. 1 UStG ). To make things easier, the Ministry of Finance publishes an annually updated list of the airlines to which this applies in any case. In the case of airlines based abroad, it is generally assumed that they are predominantly active abroad (Section 8.2, Paragraph 3, Clause 5 UStAE).
Austria
The sales tax on passenger transport is based on the transport route. Transport within Austria is subject to the normal tax rate, while transport abroad is exempt from sales tax. Domestic flights are therefore taxed at the normal tax rate. For international flights, the portion of the flight over Austrian federal territory is taxable.
Airlines whose flights are predominantly abroad are exempted from sales tax on the domestic share for international flights ( Section 6 (1) 2 UStG in conjunction with Section 9 (2) 1 UStG ). Every year, the Ministry of Finance publishes a list of the Austrian airlines to which this applies. In the case of airlines based abroad, it is generally assumed that the conditions are met (margin no. 1142 UStR).
Web links
Individual evidence
- ↑ § 25 UStG - single standard. Retrieved July 23, 2020 .
- ↑ German Bundestag Printed Matter 15/398 (PDF) "Impact of the planned taxation of cross-border flights on the tourism industry" of 4 February 2003
- ↑ from December 21, 2017 - III C 3 - S 7155-a / 17/10001 (2017/1033586) ( Memento from March 15, 2018 in the Internet Archive ) (PDF) "Sales tax; Tax-free sales for aviation (Section 4 No. 2, Section 8 (2) UStG; Section 8.2 UStAE) ”, as of January 1, 2018
- ↑ Case studies on sales tax , case study on air travel, accessed from www.waldlandwelt.de on March 14, 2018
- ↑ List of beneficiary aviation companies (§ 9 Paragraph 2 Z 1 UStG) , retrieved from www.bmf.gv.at, Federal Ministry of Finance, on March 14, 2018
- ↑ UStR to § 9 UStG , accessed from www.steuerverein.at, on March 14, 2018
