- The European Commission’s public consultation on VAT rules for the travel and tourism sector, which received 241 contributions, highlighted an unambiguous need for reform of the Tour Operator Margin Scheme (TOMS).
- Key findings from the consultation indicated widespread agreement (over 75% of respondents) that TOMS impairs VAT neutrality, and there is strong support for an optional B2B opt-out and clearer definitions for travel services and in-house packages.
- The Commission will now compile a comprehensive report incorporating all feedback, which will inform a formal Impact Assessment to present policy options for modernizing VAT rules on travel, with TOMS reform clearly on the agenda.
Source European Commission
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