Tag - TOMS (Tour Operators Margin Scheme)

European Union

ECJ: Loss-Making Coffee Trips Still Fall Under Special VAT Scheme

3 days ago

Isle of Man

Ayre and Michael Residents Raise Concerns Over Health, Transport and VAT

6 days ago

Maldives

Maldives GST Rules Target Foreign Booking Platforms and Tour Operators

2 weeks ago

Germany

ECJ Confirms Margin Scheme for Loss-Making Coffee Trips

2 weeks ago

European Union Germany

ECJ C-565/24 (P-GmbH & Co. KG) – Judgment – VAT Margin Scheme Applies to “Coffee Trips,” No Refund for Negative Margin

2 weeks ago

Italy

Special VAT Regime Applies Even When Travel Supports Goods Sales

2 weeks ago

European Union

Comments on T-221/25: General Court Upholds Standstill Clause on VAT for Non-EU Travel, Despite Legislative Amendments

1 month ago

Poland

Holiday, Rental and Tourism Activities Require Transaction-Specific VAT Analysis

1 month ago

France

Short-term bicycle rentals supplied through tour operators subject to French VAT

1 month ago

United Kingdom

Bolt seeks to continue UK TOMS dispute following Court of Appeal defeat

2 months ago

Ukraine

Ukraine Clarifies VAT Credit Rules for Tour Operators and Travel Agents

2 months ago

United Kingdom

UK Ride-Hailing Apps Lose VAT Margin Scheme Appeal

2 months ago

Croatia

VAT Scheme Clarification for Travel Services and Accommodation

2 months ago

United Kingdom

Court of Appeal: HMRC Wins Appeal on Travel Agents’ VAT Scheme and Private Hire Services

2 months ago

European Union

ECJ VAT Cases – Link to the relevant article in the EU VAT Directive 2006/112/EC

3 months ago

Germany

Germany Extends VAT Transitional Rule for Non-EU Travel Services Until 2029

3 months ago

United Kingdom

Court of Appeal: TOMS Does Not Apply to Ride-Hailing Services

3 months ago

United Kingdom

Court of Appeal Rules Bolt PHV Services Not Eligible for TOMS

3 months ago

United Kingdom

Court of Appeal overturns TOMS decisions on ride-hailing – Bolt Services

3 months ago

United Kingdom

Court of Appeal Rules Bolt Cannot Use VAT Tour Operators’ Scheme

3 months ago

United Kingdom

Court of Appeal Rules Bolt Ride-Hailing Services Outside TOMS

3 months ago

United Kingdom

Bolt Loses VAT Appeal, Must Charge Full UK Tax on Ride Fares

3 months ago

Kenya

Finance Bill 2026: New Tax Rules and VAT Exemption Criteria for Licensed Tour Operators

4 months ago

Germany

Margin Tax for Travel Services: Fourth Extension of Non-Objection Rule Until 2029 Announced

5 months ago

European Union

EU Commission Consultation Reveals Strong Call for VAT Reform in Travel Sector

5 months ago

European Union

EU Court Upholds Belgium’s Historic VAT on Non-EU Travel Services Under Standstill Provision

6 months ago

European Union

No Explicit National Law Needed for VAT on Non-EU Travel Agency Services, EU Court Rules

6 months ago

Belgium European Union

Comments on T-221/25 (TUI): No Explicit Provision Needed for VAT Exemption Deviation for Travel Agencies

6 months ago

European Union

EU Travel & Tourism VAT: What to Expect from the 2026 Reform Package

6 months ago

European Union

Roadtrip through ECJ Cases – Focus on ”TOMS” (Travel Operating Margin Scheme) (Art. 306-310)

6 months ago

Belgium European Union

EGC VAT Case – T-221/25 (TUI Belgium) – Judgment – Implicit VAT Taxation for Non-EU Travel Services Affirmed

6 months ago

Germany

German VAT Guidelines on TOMS Breach EU Law, Court Rules; Impact on Non-EU Tour Operators

6 months ago

Spain

Taxation of Non-Resident Tour Guides Providing Services to Spanish Travel Agencies and VAT Deductibility

7 months ago

Tag - TOMS (Tour Operators Margin Scheme)

ECJ: Loss-Making Coffee Trips Still Fall Under Special VAT Scheme

Ayre and Michael Residents Raise Concerns Over Health, Transport and VAT

Maldives GST Rules Target Foreign Booking Platforms and Tour Operators

ECJ Confirms Margin Scheme for Loss-Making Coffee Trips

ECJ C-565/24 (P-GmbH & Co. KG) – Judgment – VAT Margin Scheme Applies to “Coffee Trips,” No Refund for Negative Margin

Special VAT Regime Applies Even When Travel Supports Goods Sales

Comments on T-221/25: General Court Upholds Standstill Clause on VAT for Non-EU Travel, Despite Legislative Amendments

Holiday, Rental and Tourism Activities Require Transaction-Specific VAT Analysis

Short-term bicycle rentals supplied through tour operators subject to French VAT

Bolt seeks to continue UK TOMS dispute following Court of Appeal defeat

Ukraine Clarifies VAT Credit Rules for Tour Operators and Travel Agents

UK Ride-Hailing Apps Lose VAT Margin Scheme Appeal

VAT Scheme Clarification for Travel Services and Accommodation

Court of Appeal: HMRC Wins Appeal on Travel Agents’ VAT Scheme and Private Hire Services

ECJ VAT Cases – Link to the relevant article in the EU VAT Directive 2006/112/EC

Germany Extends VAT Transitional Rule for Non-EU Travel Services Until 2029

Court of Appeal: TOMS Does Not Apply to Ride-Hailing Services

Court of Appeal Rules Bolt PHV Services Not Eligible for TOMS

Court of Appeal overturns TOMS decisions on ride-hailing – Bolt Services

Court of Appeal Rules Bolt Cannot Use VAT Tour Operators’ Scheme

Court of Appeal Rules Bolt Ride-Hailing Services Outside TOMS

Bolt Loses VAT Appeal, Must Charge Full UK Tax on Ride Fares

Finance Bill 2026: New Tax Rules and VAT Exemption Criteria for Licensed Tour Operators

Margin Tax for Travel Services: Fourth Extension of Non-Objection Rule Until 2029 Announced

EU Commission Consultation Reveals Strong Call for VAT Reform in Travel Sector

EU Court Upholds Belgium’s Historic VAT on Non-EU Travel Services Under Standstill Provision

No Explicit National Law Needed for VAT on Non-EU Travel Agency Services, EU Court Rules

Comments on T-221/25 (TUI): No Explicit Provision Needed for VAT Exemption Deviation for Travel Agencies

EU Travel & Tourism VAT: What to Expect from the 2026 Reform Package

Roadtrip through ECJ Cases – Focus on ”TOMS” (Travel Operating Margin Scheme) (Art. 306-310)

EGC VAT Case – T-221/25 (TUI Belgium) – Judgment – Implicit VAT Taxation for Non-EU Travel Services Affirmed

German VAT Guidelines on TOMS Breach EU Law, Court Rules; Impact on Non-EU Tour Operators

Taxation of Non-Resident Tour Guides Providing Services to Spanish Travel Agencies and VAT Deductibility

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