The TOMS, Tour Operators Margin Scheme, was introduced in 1977.
TOMS is a VAT regime in the EU VAT Directive and is designed to simplify VAT compliance for tour operators.
Previously, Austria applied TOMS for travel packages sold to private consumers (B2C transactions) and normal VAT rules applied to B2B transactions.
From 1 January 2022, TOMS was extended to all types of customers.
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