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Recent VAT developments for travel and services apartment businesses

A number of years ago (coincidently, about the same number of years ago that the UK left the EU), Germany decided that under its revised interpretation of VAT law, non-EU tour operators should not be able to rely on the TOMS rules. This means that non EU suppliers who supply travel services within Germany to the person using the service would be required to register for VAT in Germany and account for German VAT on their services. The initial plan was to bring this in in 2021…which became 2022…which became 2023.

Source VATnav

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