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Travel agents to pay VAT on receipt of prepayment (2/5/19)

On 19 December 2018 the Court of Justice of the European Union (CJEU) announced its ruling on case C-422/17 to determine the date for charging VAT where a travel agent covered by the special scheme for travel agents (SSTA) receives a prepayment towards the fee payable for the travel service he supplies to the traveller. This article explores the CJEU findings and their practical application.

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