No special VAT regime if the organizer purchases the tourist services

Special VAT Scheme for Travel Agencies
The special scheme for travel agencies should apply to transport services provided, for consideration, to their customers, such as short-term tourist trips purchased from other taxable persons and then supplied to their customers in their own name. If the payment received from participants does not cover the full cost of the transport services purchased from other taxable persons, the margin calculated pursuant to Article 26(2) of Directive 77/388 is negative and the tax due is zero.
However, the supply of goods during these excursions constitutes a separate transaction, which is not tourism-related and is not subject to the special scheme. The proceeds of this supply are not taken into account in calculating the margin. This supply of goods is taxed according to the general rules.
When can transport services be considered ancillary to the delivery of goods? First, it should be noted that, although participation in an excursion undoubtedly aims to encourage participants to purchase the goods offered during the excursion, the purchase is not at all obligatory, and participants can simply enjoy the excursion without purchasing anything. Furthermore, even if excursion participants know they will be offered the opportunity to purchase goods, participation in the excursion has an intrinsic value for them, as it allows them to learn about this offer and subseque...