The travel agency regulation applies if, as an event agency, you purchase travel services—transportation and/or accommodations—from third parties and sell them to the client in your own name and at your own expense as part of a comprehensive package. A classic example is an incentive trip where you bundle flights and hotels with a program and invoice them as a comprehensive package.
If you do not purchase travel services from third parties (only entertainment, catering, or venue services), or if you act purely as an intermediary, the regulation does not apply. If in doubt, consult a tax advisor before issuing an invoice.
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