- ETAF welcomed the EU’s efforts to modernize VAT rules for the travel and tourism sector.
- ETAF criticized the current Tour Operators’ Margin Scheme (TOMS) for causing legal uncertainty, distorting competition, and disadvantaging EU operators.
- ETAF supports limiting TOMS to B2C transactions and excluding B2B activities to restore VAT neutrality.
- ETAF called for greater harmonization, clearer definitions, and alignment with EU environmental and competitiveness goals.
- The public consultation closed with 244 responses, mostly from companies in Germany and Austria, and ETAF’s input is expected to influence further VAT reform.
Source: vatabout.com
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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