Tax Accounting of Travel Agencies

Ovim je radom prikazan poseban postupak oporezivanja putničkih agencija, odnosno turističkih agencija i subjekata koji se bave organizacijom putovanja, a koji je postao obavezan pristupanjem Republike Hrvatske Europskoj uniji 1. srpnja 2013. godine. Iako je u svojim počecima primjena obračunavanja PDV-a po posebnom postupku generirala nedoumice kod pravnih subjekata registriranih u državi članici EU, koji organiziraju i prodaju usluge putovanja, usluge paket-aranžmana i povezanih putnih aranžmana, vrijeme je pokazalo da im je ovaj način oporezivanja pojednostavio poslovanje s poreznog stanovišta. Usklađenost zakona i propisa Republike Hrvatske s Direktivom Vijeća EU 2006/112 o posebnom postupku oporezivanja PDV-a olakšalo je i poslovanje domaćih putničkih agencija. Na primjeru poslovanja Aladdin DMC putničke agencije prikazani su primjeri obračunavanja pruženih usluga po redovnom i posebnom postupku oporezivanja s naglaskom na poslovanja u segmentu aviokarata i u segmentu paket-aranžmana za poslovna putovanja.This paper aims to present a special procedure of the taxation of travel agencies, or tour-ism agencies and entities involved in organization of travel, which procedure has be-come mandatory with Croatia’s joining the European Union on 1 July 2013. Although the VAT calculation under a special procedure generated doubts in the beginnings for the EU Member States registered legal entities which organize and sell travel services, travel packages and associated travel arrangements, the passage of time has shown that this taxation method has simplified taxation in their operations. The harmonisation of laws and regulations of the Republic of Croatia with the EU Council Directive 2006/112 on the special VAT taxation procedure has additionally facilitated the operation of local travel agencies. On the case study of Aladdin DMC travel agency, examples are shown of the calcula-tion of rendered services under a regular and special taxation procedure, with the focus being put on the operations in the segment of airline tickets and in the segment of pack-age travel packages