Court of Appeal ruling on travel services provision may affect your VAT position

Wouter Villette 30 June 2014


The Brussels Court of Appeal recently ruled that non-travel agent businesses may be classified as travel agents for VAT purposes if a substantial part of the services they perform relate to travel and accomodation.

This classification as a travel agent would mean that the input VAT related to the travel agency activities would not in principle be deductible.

Companies should therefore assess their VAT position if a substantial part of their output is related to travel and accommodation services.

For more information, please do not hesitate to contact your regular PwC adviser.