Article 308 Directive 2006/112/EC
Special scheme for travel agents
Title XII · Special schemes › Chapter 3 · Special scheme for travel agents
Open in the compendium18 cases ↓
Text of Article 308
The taxable amount and the price exclusive of VAT, within the meaning of point (8) of Article 226, in respect of the single service provided by the travel agent shall be the travel agent's margin, that is to say, the difference between the total amount, exclusive of VAT, to be paid by the traveller and the actual cost to the travel agent of supplies of goods or services provided by other taxable persons, where those transactions are for the direct benefit of the traveller.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 308: 18 cases
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 308 of Directive 2006/112/EC, most recent first.
- C-565/24 P-GmbH & Co. KG (Coffee trips) Opinion · 27 November 2025
- C-763/23 Dragoram Tour Order · 25 June 2024 · Romania
- C-108/22 Dyrektor Krajowej Informacji Skarbowej Judgment · 29 June 2023 · Poland
- C-637/20 DSAB Destination Stockholm Opinion · 24 February 2022 · Sweden
- C-787/19 Commission v Austria (VAT – Travel agents) Judgment · 27 January 2021 · Austria
- C-422/17 Skarpa Travel Judgment · 19 December 2018 · Poland
- C-552/17 Alpenchalets Resorts Opinion · 5 September 2018 · Germany
- C-380/16 Commission v Germany Judgment · 8 February 2018 · Germany
- C-189/11 Commission v Spain Judgment · 26 September 2013 · Spain
- C-309/11 Commission v Finland Judgment · 26 September 2013 · Finland
- C-193/11 Commission v Poland Opinion · 6 June 2013
- C-236/11 Commission v Italy Opinion · 6 June 2013
- C-269/11 Commission v Czech Republic Opinion · 6 June 2013
- C-293/11 Commission v Greece Opinion · 6 June 2013
- C-296/11 Commission v France Opinion · 6 June 2013
- C-450/11 Commission v Portugal Opinion · 6 June 2013
- C-557/11 Kozak Judgment · 25 October 2012 · Poland
- C-220/11 Star Coaches Order · 1 March 2012 · Czechia
VAT Committee guidelines on Article 308: 4
Not binding. Positions agreed in the VAT Committee set up under Article 398 of Directive 2006/112/EC and published by the Commission.
- Meeting 022 · 1987-03-19-20 · document d) Article 26* – special scheme – travel agents – remuneration paid to intermediary – not to be included in margin of travel agent established abroad – commission exempt – no refund of VAT to be applied
- Meeting 020 · 1986-06-04-05 · document II.c) Article 26* – special scheme – travel agents – language study trips – no particular journey excluded
- Meeting 017 · 1984-07-04-05 · document II.g) Article 26* – special scheme – travel agents – scope – acting in own name – using at least one service supplied by another taxable person – calculation of margin
- Meeting 003 · 28 June 1978 · document II. Article 26* – special scheme for travel agents – supply of services – taxable amount