Dear customers and users of our management software, I invite and recommend you to take a few minutes to read this article about how to calculate the taxable base in the REAV, published in the Blog of Mr. Josep Chiva Masó, member of the working group "Travel Agencies and VAT". Click here to read it.
As you may have read in the last paragraph, which I reproduce again, it says:
It must be taken into account that the above criterion must be maintained over time in a homogeneous manner and that there may be other well-founded criteria to provisionally determine the taxable base, such as that provided for in consultation 1942-01 of October 31, 2001'.
Within this consultation, the criterion of COST BUDGET / DEVIATIONS is contemplated, to determine the taxable base in the REAV, which is what the Beroni software (RETAILER_IVA) uses since its inception. So that any Travel Agency that uses the Beroni software to calculate and liquidate its VAT, liquidates EXACTLY what corresponds in each QUARTER, being the most accurate possible to neither advance, nor delay VAT to the Public Treasury.
Attached is a 'written' copy of the consultation in which it is clear what I have told you:
'9.- The specific rules relating to the special scheme for travel agencies also do not contain any provision regarding cases in which all or part of the exact amounts to be taken into account to determine the taxable amount of the Value Added Tax corresponding to a transaction to which said special scheme is applicable, are not known by the person carrying out said transaction at the time when said tax becomes due, are not known by the person carrying out such transaction at the time when the accrual of such tax occurs, and therefore this Directorate General considers that in such cases the provisions of paragraph six of Article 80 of Law 37/1992 are applicable in the case of transactions to which the general regime is applicable and in respect of which the same situation arises.
Thus, in the event that at the time or times at which the accrual of Value Added Tax on the sale of a trip made by the consulting agency occurs, the agency does not know the exact amounts to be taken into account to determine the taxable base of the tax, whether it is the taxable base corresponding to the part of the trip to which the special regime for travel agencies is applicable, as if it is the one that corresponds to the part that must be taxed by the general regime, these amounts and taxable bases will have to be fixed provisionally by the agency applying founded criteria (for example, in function of the budgeted amounts), without prejudice of its later rectification when such amounts were known with exactitude.'
Having said that, BERONI INFORMÁTICA and its management software remains your best ally to deal CORRECTLY AND FAIRLY with VAT for the Travel Agency.
