Travel agency and tour operator activities

Under Ministerial Decision No. 229 of 2025, ISIC 791 activities are classified as Excluded Activities when provided to natural persons. Even in a B2B context, travel agency activities do not fall under the exhaustive list of 'Qualifying Activities' such as Reinsurance, Fund Management, or Headquarter Services, thus subjecting the income to the standard 9% rate if the de minimis threshold is breached.

Audit Red Flag

Treatment of B2C retail travel commissions as Qualifying Income by incorrectly classifying them as 'Distribution' or 'Service' activities.

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