TOMS also applies to purchasing and reselling accommodation services, even if not accompanied by ancillary services
On June 29, 2023, the CJEU confirmed that the special VAT scheme for travel agents (TOMS) is applicable in case accommodations services are purchased and resold, without offering ancillary services.
Source Deloitte
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
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