Article 309 Directive 2006/112/EC
Special scheme for travel agents
Title XII · Special schemes › Chapter 3 · Special scheme for travel agents
Open in the compendium5 cases ↓
Text of Article 309
If transactions entrusted by the travel agent to other taxable persons are performed by such persons outside the Community, the supply of services carried out by the travel agent shall be treated as an intermediary activity exempted pursuant to Article 153.
If the transactions are performed both inside and outside the Community, only that part of the travel agent's service relating to transactions outside the Community may be exempted.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 309: 5 cases
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 309 of Directive 2006/112/EC, most recent first.
- T-221/25 TUI Belgium Judgment · 25 March 2026 · Belgium
- C-763/23 Dragoram Tour Order · 25 June 2024 · Romania
- C-552/17 Alpenchalets Resorts Judgment · 19 December 2018 · Germany
- C-599/12 Jetair and BTWE Travel4you Judgment · 13 March 2014
- C-189/11 Commission v Spain Judgment · 26 September 2013 · Spain
VAT Committee guidelines on Article 309: 3
Not binding. Positions agreed in the VAT Committee set up under Article 398 of Directive 2006/112/EC and published by the Commission.
- Meeting 025 · 1989-04-10-11 · document II.2. Article 26(3)* – travel agents – supply of international flights between the Member States
- Meeting 025 · 1989-04-10-11 · document II.3. Article 26(3)* – travel agents – supply in connection with, and ancillary to, cruises
- Meeting 025 · 1989-04-10-11 · document II.4. Article 26(3)* – travel agents – travels to the Canary Islands and to Ceuta and Melilla – acting as intermediaries