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Commentary

Tour operators margin scheme (Netherlands)

33 Netherlands

The Netherlands operates a special margin scheme for travel agents and tour operators, as required by the Principal VAT Directive.

Use of the scheme is compulsory in relation to affected supplies, which include:

  1. Ìý

    •ÌýÌýÌýÌý accommodation;

  2. Ìý

    •ÌýÌýÌýÌý passenger transport;

  3. Ìý

    •

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