As a non-profit organization, it is customary practice to invoice the expenses incurred on behalf of participants (such as transportation and accommodation) when organizing events across the EU.
In this context, special attention should be drawn to the “Tour Operator Margin Scheme” (TOMS) regime, as it can have significant implications.
The “Tour Operator Margin Scheme” is a special VAT scheme that applies to businesses active in the organization of travel packages. However, contrary to widespread belief, the TOMS regime applies not only to ordinary travel agencies but can also to organisations supplying travel services eventually in relation to events such as symposiums, conventions, or congresses.
Source: vatdesk.eu
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