VAT marża w turystyce – najważniejsze zasady w 2026

VAT Margin in Tourism and Travel Agencies – When Should It Be Used and How to Correctly Account for VAT? In this article, I explain the principles of the VAT margin procedure for travel agencies, how to determine the margin, and how to account for advance payments, in-house services, and services provided outside the EU. I also discuss the most common errors and recordkeeping obligations. ===Get gifts and sign up for the newsletter: ===https://szkolaksiegowosci.pl/skarby/ 00:00 VAT Margin in Tourism – When Should It Be Used? 01:22 Tax Base 01:52 Services Directly Benefiting Tourists 02:18 VAT Deduction – Is It Possible? 02:42 In-house Services and the Tax Base 03:39 Recordkeeping for VAT Determination 04:09 Tax Point 04:54 VAT Rate and Exceptions