The Tour Operator Margin Scheme also applies to the resale of hotel contingents. What was already obvious following the ECJ judgment in the Alpenchalets Resorts case is now explicitly confirmed by the ECJ in its judgment of 29 June 2023. Switching to an intermediary business model is the only way out for businesses who purchase and sell hotel rooms to avoid the margin scheme.
Source: kmlz.de
See also
- ECJ C-108/22 (Dyrektor Krajowej Informacji Skarbowej) – Judgment – Resale of accommodation services fall under the special scheme for travel agents
- Summary of ECJ C-108/22 (Dyrektor Krajowej Informacji Skarbowej) – Resale of accommodation services fall under the special scheme for travel agents
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- For an overview of ECJ cases per article of the EU VAT Directive, click HERE
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