European Commission 17 February 2021, COMMISSION STAFF WORKING DOCUMENT EXECUTIVE SUMMARY OF THE EVALUATION Special Scheme for travel agents of the Council Directive 2006/112/EC on the common system of value added tax

EXECUTIVE SUMMARY The special VAT scheme for travel agents (the “special scheme”), set out in Articles 306 to 310 of the VAT Directive 1 , is a simplification measure derogating from the normal VAT rules that is in place since the adoption of the common VAT system in 1977.