If a travel agent acts in its own name for the traveller's direct benefit and uses supplies of goods and services performed by other persons, all operations carried out by the travel agent will be deemed to be a single service provided by the travel agent for the traveller's benefit. The place of supply for this single service will be Romania if the travel agent is established or has a fixed establishment in Romania and the service is supplied through its Romanian establishment.
The tax base of the single service represents the profit margin determined as
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