- Non-profit organizations invoicing expenses for events across the EU should be aware of the Tour Operator Margin Scheme (TOMS) regime, which applies to businesses organizing travel packages, including travel services related to events such as symposiums and congresses.
- This means that travel services offered at events may be subject to TOMS when provided by third parties and when the organization acts in its own name.
- Under TOMS, VAT implications differ from standard practices, as demonstrated in a case where a German company organizing an event in the Czech Republic was not allowed to charge Czech VAT but instead charged German VAT and was unable to deduct input VAT on travel costs.
Source vatdesk.eu
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