Posted by on Apr 20, 2016

For travel agencies, the doubt of any billing of gift boxes against the buyers.

In that respect, it should be recalled that the IRS, with resolution No. 21 of February 22, 2011, clarified that the vouchers/voucher that can be used to purchase goods and/or services cannot qualify as securities representing of goods but which simple documents pursuant to art. DC 2002. In essence, the voucher can be regarded as a document which permits the identification of the person entitled to the purchase of goods or services, with the possibility of transferring such right without complying with the proper forms of the assignment. It follows that the circulation of the good itself does not entail any anticipation of supply of goods which the voucher entitles you and doesn't act relevance for VAT purposes. In particular, even in the absence of an express regulation of the specific case, the transfer of securities of legitimacy can be traced within the scope of art. 2, paragraph 3, letter. a) of D.P. R n. 633/1972, under which are not deemed to be supplies of goods "supplies involving money or cash credits."

The Agency, therefore, for the gift boxes sold, is under no obligation to issue an invoice as it carries out an operation with relevance for VAT, but may issue a receipt to justify the sale and the consideration received.

According to the accepted by the Inland Revenue, is the commercial operation agreement that cedes the goods/provides the services to holders of coupons/vouchers to ordinary selling price properly apply VAT, taking as a basis the full price of the good or service to the final consumer, irrespective of the mode of payment (in full with the good, that is partly good and partly in cash or by other means). The invoice has to be issued from an agreement at the time of the transaction, to be determined according to the criteria set out in art. 6 of P.r.decree # 633/1972 (es. payment of rent).

The travel agent must subject to VAT the Commission earned for gift sets sold, usually upon receipt of the appropriate statement by the entity that issued the caskets.

If the latter is established in another country (EU or non-EU), the foregoing commissions, because they constitute the consideration for a supply of services "generic", must be billed with the annotation "reverse charge" and the indication of the standard Italian community (art. 7-ter of P.r.decree # 633/1972 or art. 44 of Directive No. 2006/112/EC), for which INTRASTAT purposes should also be declared if the issuer is established in another EU country.

In this sense it can refer to the resolution of 1 St June 2010 revenue, n. 48, confirmed by circular July 29, 2011, n. 37 (§ 3.1.1). In particular with regard to hotel brokerage performance was, in fact, stated that they are not among those of the Agency under art. 7-c, comma 1, lett. a) of P.r.decree # 633/1972, as referring exclusively to the performance of real estate agencies.

Resolution No. 48//2010 subsequently clarified that "the services provided by the company while the company customer generic performance include Spanish, they are not subject to VAT for the absence of territorial assumption, noting, conversely, in the country of establishment of the customer". With regard, however, to procedural aspects linked to the invoice and obligations, the same resolution stated that "operators established in Italy, which make the provision of services not subject to tax in accordance with article 7 ter towards patrons taxable persons established in the territory of another Member State of the European Union, must issue an invoice with an indication that the mark is not subject to VAT and operation with the call of the relevant standard. That invoice (…) shall be included in the summary list of the supply of services (known as MOD. Intrastat) within the community governed by article 50, paragraph 6, of Decree-Law no August 30, 1993. 331. "