Scientific Education

Delimitations Regarding the Accounting and Fiscal Management of External Debts for Romanian Travel Operators

The specific activity of travel agencies consists in the sale and purchase of travel products. In case of travel operators In case of travel operators, including travel agencies, we find a couple of services provided by foreign suppliers, third persons and/or affiliates of the said entity, as for example: consulting, management, audit, services determined by the franchise regime. Therefore, a couple of invoices are received with explanations as “bonus”, “franchise fee”, “group license fees”, “management fees”, “group consulting”, “logo creation for trademark rebra...
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