Tag - TOMS (Tour Operators Margin Scheme)

European Union

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

7 days ago

Germany

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

7 days ago

United Kingdom

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

2 weeks ago

United Kingdom

Court of Appeal Rules Bolt PHV Services Not Eligible for TOMS

3 weeks ago

United Kingdom

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

3 weeks ago

United Kingdom

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

4 weeks ago

United Kingdom

Court of Appeal Rules Bolt Ride-Hailing Services Outside TOMS

4 weeks ago

United Kingdom

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

4 weeks ago

Kenya

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

2 months ago

Germany

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

2 months ago

European Union

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

2 months ago

European Union

Comments on T-221/25: EU General Court confirms (former) Belgian VAT treatment of travel outside the EU

3 months ago

European Union

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

3 months ago

European Union

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

4 months ago

Belgium European Union

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

4 months ago

European Union

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

4 months ago

European Union

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

4 months ago

Belgium European Union

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

4 months ago

Germany

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

4 months ago

Spain

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

4 months ago

United Kingdom

Sonder Appeal Postponed: Court Grants Stay Amid Funding and Precedent Uncertainty

4 months ago

Spain

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

4 months ago

Switzerland

VAT Challenges for Event and Travel Packages: Navigating Tax Risks for Organizers and Participants

4 months ago

Switzerland

VAT Risks for Event and Travel Packages Between Switzerland and the EU: Classification and Consequences

4 months ago

Germany

German VAT Margin Scheme Applies to Third-Country Tour Operators, Court Rules

4 months ago

Denmark

Group-Linked Companies’ Margin VAT Increase via Subsidiary in Travel Sector Deemed Tax Abuse

5 months ago

Germany

Applicability of Section 25 German VAT Act to Non-EU Tour Operators Without EU Establishment

5 months ago

Malta

Malta Clarifies VAT Rules for Taxi Operators Using Online Ride-Hailing Platforms

5 months ago

European Union

VAT and TOMS: Simplification or Added Complexity for European Tour Operators?

5 months ago

Malta

Malta Clarifies VAT Rules for Taxi Operators Using Ride-Hailing Platforms

5 months ago

United Kingdom

London Online Mini Cab Firms Banned from Using TOMS in VAT Crackdown

6 months ago

United Kingdom

Uber Alters Driver Contracts to Avoid VAT on Fares Outside London Under New Tax Rules

6 months ago

United Kingdom

Isle of Man Updates VAT Rules for Tour Operators’ Margin Scheme

6 months ago

Tag - TOMS (Tour Operators Margin Scheme)

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

Comments on T-221/25: EU General Court confirms (former) Belgian VAT treatment of travel outside the EU

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

Sonder Appeal Postponed: Court Grants Stay Amid Funding and Precedent Uncertainty

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

VAT Challenges for Event and Travel Packages: Navigating Tax Risks for Organizers and Participants

VAT Risks for Event and Travel Packages Between Switzerland and the EU: Classification and Consequences

German VAT Margin Scheme Applies to Third-Country Tour Operators, Court Rules

Group-Linked Companies’ Margin VAT Increase via Subsidiary in Travel Sector Deemed Tax Abuse

Applicability of Section 25 German VAT Act to Non-EU Tour Operators Without EU Establishment

Malta Clarifies VAT Rules for Taxi Operators Using Online Ride-Hailing Platforms

VAT and TOMS: Simplification or Added Complexity for European Tour Operators?

Malta Clarifies VAT Rules for Taxi Operators Using Ride-Hailing Platforms

London Online Mini Cab Firms Banned from Using TOMS in VAT Crackdown

Uber Alters Driver Contracts to Avoid VAT on Fares Outside London Under New Tax Rules

Isle of Man Updates VAT Rules for Tour Operators’ Margin Scheme

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