Content Inside :
* VAT on commission payments post 1.1.10
o Commission payments to Irish agents
o Commission payments to agents outside Ireland
o Self billing – what is this and what are the benefits?
* Sale of hotel rooms through online booking engines
o Merchant Model
o Commission Model
o Booking Fees
* VAT and Travel Agents Margin Scheme – does this apply to you?
o TAMS
* VAT and Qualifying Conferences
* VAT – Deposits
* VAT Hot Topics – Tea and Coffee reclaims
* VAT and Tips / Service Charges
* VAT and Property
* Position in 2009
* Sale of hotel room €200
* 10% commission €20
* Net payment received by hotel €180
* VAT was not charged and invoices were not raised
* Position in 2010
* Sale of hotel room €200
* 10% commission €20
* VAT on commission @ 21% €4.20
* Net payment received by hotel €175.80
* VAT now applicable and VAT invoices must be raised and issued.
* Commission payments made in 2010 will be plus 21%
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