IRS 30301-2ed.

Podrobné informace

Označení: IRS 30301-2ed.

Datum vydání: 01.03.2026

Stran: 72

Země: Mezinárodní technická norma

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Anotace

The concept set out in IRS 30301 define the principles to be applied by a party (refer to Glossary) when accounting for international passenger traffic services, when an RU other than the RU receiving the request from the passenger is involved either as a service-providing RU or as an allocating RU (for example a German RU selling Eurostar products for which the accounts are produced by Rail Manche Finance).
 
It is obligatory for all distributors/carriers to apply these IRS unless expressly agreed otherwise between the two parties. However, it is strongly recommended that they are always applied, and encouraged to be referred to in bi-lateral contracts.
 
The accounts cover sales and after-sales services that are:
 
- allocated or cancelled during the month in question, in the case of accounting upon allocation

 
- sold or refunded during the month in question, in the case of accounting upon issue.
 
The RU that compiles the accounts, whether on allocation or on issue, is required to apportion to the RUs involved the shares to which they are entitled based on all travel documents processed including after-sales from all its sales channels. It shall send the accounts to the RUs concerned by the following deadlines at the latest:
 

- the 15th of the month following the accounting month for services based on month of issue or allocation and brought to account using electronic means
 
- the last day of month following the accounting month for accounts managed by Eurail BV for pass sales.
 
Electronic accounts data files are sent to the receiving party using appropriate means of digital distribution, with a bilaterally agreed security level.