- ETAF supports the European Commission’s initiative to modernize VAT rules for the travel and tourism sector.
- ETAF believes the current Tour Operators’ Margin Scheme (TOMS) is outdated, creates legal uncertainty, and distorts competition.
- ETAF recommends clarifying TOMS, limiting it to B2C supplies, and excluding MICE and other B2B transactions.
- ETAF calls for harmonized VAT treatment for passenger transport across Member States to reduce complexity and ensure fairness.
- ETAF urges alignment of VAT policy with EU environmental and competitiveness goals, simplifying compliance for cross-border operators.
Source: etaf.tax
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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