Features of accounting by types of tourist activity and modes of taxation
Accounting for tourism has its own characteristics and depends on the types of its implementation and taxation systems.
According to the modes of taxation tourist activity can be carried out:
- on the general system of taxation;
- on a simplified tax system;
- VAT payer;
- not a VAT payer.
By type of tourist activity is divided into:
- activity of tourist operators;
- activity of travel agents.
Activity of tour operators in Ukraine
can only be carried out on the basis of a special permit (license). Accounting for tour operators is inherently in the production of a tourist product (tour) and is one of the complex accounting for the specifics of legislative regulation.
Activities of travel agents
does not require licensing unlike the activities of tour operators. It refers to the intermediary activity between tour operators and consumers of tourism products and can be carried out on the terms of commission, as well as commission.
Price for subscription service LegalHelp for providing accounting services in tourism
Service name LegalHelp with current one-time travel rates as of 01/01/2020 |
Cost of accounting services. |
| Accounting services for the accounting of tourist activity on the general system of taxation without taking into account the services of accounting to payers of value added tax (VAT) and export-import transactions, which are charged separately. | 8000 |
| Accounting services for the accounting of tourist activity on the simplified system of taxation to single tax payers without taking into account the services of accounting to payers of value added tax (VAT) and export-import transactions, which are charged separately. | 4500 |
| Accounting services for value added tax (VAT) payers with quarterly reporting. | 1800 |
| Accounting services to payers of value added tax (VAT) with monthly reporting. | 2300 |
| Accounting services of export-import operations in foreign economic activity. | 3000 |
Translated from Ukrainian using Google translator