# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 307

Extent: E+W+S+N.I.

Transactions made, in accordance with the conditions laid down in Article 306, by the travel agent in respect of a journey shall be regarded as a single service supplied by the travel agent to the traveller.
The single service shall be taxable in the Member State in which the travel agent has established his business or has a fixed establishment from which the travel agent has carried out the supply of services.

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Source: https://www.legislation.gov.uk/eudr/2006/112/article/307 (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-307
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.