In many industries, the end of the year represents a moment of assessment of targets completion and also rewarding those clients with whom the company has reached certain business level, or in other words, determining which of the clients shall receive a corporate Santa Claus visit in the form of incentive trips or other benefits.ingroapa tvaul

In this context, we have been recently required to provide an opinion with respect to the VAT regime of services provided by a travel agent headquartered in a Member State, which organized an incentive trip for a Romanian company.

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