What information appears on an invoice?

In this article

• Role of the Company as an online travel agent
• Parties in the transaction
• Relevant services
• Invoicing rules

Opodo ("Company" or "we" or "us") invoices its customers based on the invoicing rules of Spain, under the legal entity Vacaciones eDreams S.L.

Given the complexity of the invoicing rules applicable to the online travel agency industry, this article addresses the invoicing policy adopted by us which is based on the followings aspects: 

• Role of the Company in the transaction.
• Parties involved in the transaction.
• Identification of the services for VAT purposes as well as the supplier and customer in each of the services.
• Spain invoicing rules.

1. Role of the Company as an online travel agent

We are an online travel agent which is engaged in the supply of mediation services as a disclosed agent of the suppliers of travel suppliers and/or the customer.

This means we connect suppliers of travel services (e.g. airlines, hotels, car rental companies, etc.) with customers for the purpose of buying travel services from those suppliers.

A customer booking a travel service with us enters into two separate agreements:

• (i) A supply agreement between the customer and the supplier of the travel service, and
• (ii) A mediation service agreement between the customer and the Company.

The role of the the Company as a disclosed agent is clearly defined in the Terms and Conditions on its websites.

2. Parties in the transaction

The parties involved in the transaction are:

• Suppliers of the travel services (e.g. airlines, hotels, car rental companies, etc.).
• The online travel agent (i.e. the Company)
• Customers. A customer can be either a private person (Business to Consumer, "B2C") or a entrepreneur holding a VAT number (Busines to Busines, "B2B").

3. Relevant services

A customer who makes a booking for a travel service through us receive two separate services from two different suppliers:

• (i) The travel service supplied by the travel supplier.
• (ii) The mediation service supplied by us.

4. Invoicing rules

The Company is subject to the Spain invoicing rules which can be summarized as follows:

• a) The issue of an invoice is only mandatory to B2B customers who request an invoice and have indicated their VAT number to the travel agent. However, the Company has voluntarily decided to issue invoices also to its B2C customers.
• b) As a general rule, a supplier is only allowed to invoice the services which it has actually supplied. Services provided by other suppliers may only be invoiced by these suppliers. Hence, the Company only invoices its mediation services. If a customer wants to receive an invoice for the travel service, he has to request this to the travel supplier.
• c) For informative purposes only, Vacaciones eDreams S.L. shows in its invoice the total price of the travel service (including VAT). This information is not part of the formal invoice.