The Fiscal Treatment of Tourism Services Case Study of Romania
The Fiscal Treatment of Tourism Services Case Study of Romania

Summary/Abstract: Tourism development is a vector of economic and social cohesion within the European Union, and in this context, Romania is trying to approach the union standards in all areas, including tourism. Tourism, as an economic activity, must connect the concept of sustainable development, for its being as an industry dependent on natural resources and cultural heritage of each companies that sell these resources (processed or not) as a part of its ‘products’, and in the same time, shares some resources with other users, including local communities. The travel agency may charge VAT or without VAT or in a special regime – depending on the nature of services provided. Thus, issuing invoices and the VAT scheme related depend on the type of activity to which it relates. Because treatment in terms of VAT is very diverse (‘thick’), I will try to summarize it in a diagram with different situations that we encounter when a travel company tour operator is selling its travel services.

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