Lithuania operates a special margin scheme for travel agents and tour operators, as required by the Principal VAT Directive. The special scheme applies to tourist services that are acquired by a travel agent from third parties and subsequently provided in the travel agent's name to final consumers. If the final consumer receives a package of several tourist services provided by third parties during a single journey, the travel agent is deemed to have supplied a single service to the final consumer.
This scheme also applies in cases where tourism services acquired from third parties are sold as a single tourism
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Web page updated on 17 Mar 2025 14:38