Tag - TOMS (Tour Operators Margin Scheme)

European Union

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

2 weeks ago

European Union

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

2 weeks ago

European Union

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

3 weeks ago

Belgium European Union

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

3 weeks ago

European Union

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

3 weeks ago

European Union

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

3 weeks ago

Belgium European Union

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

3 weeks ago

Germany

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

4 weeks ago

Spain

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

1 month ago

United Kingdom

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

1 month ago

Spain

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

1 month ago

Switzerland

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

1 month ago

Switzerland

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

1 month ago

Germany

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

1 month ago

Denmark

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

2 months ago

Germany

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

2 months ago

Malta

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

2 months ago

European Union

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

2 months ago

Malta

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

3 months ago

United Kingdom

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

3 months ago

United Kingdom

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

3 months ago

United Kingdom

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

3 months ago

United Kingdom

Chancellor Reeves Closes VAT Loophole for Uber and Private Hire Firms, Levels Taxi Competition

3 months ago

United Kingdom

New VAT Rules Hit Private Hire and Taxi Operators, Excluding Them from Tour Scheme

3 months ago

United Kingdom

Isle of Man: VAT Changes to Tour Operators’ Margin Scheme Effective 2 January 2026

3 months ago

United Kingdom

HMRC Shifts VAT Policy on B2B Travel Packages, Targets Land-Related Supplies for UK VAT

4 months ago

Russia

Tour Operators’ VAT Exemption Extended Until December 31, 2030

4 months ago

United Kingdom

UK Abolishes TOMS VAT Loophole for Taxis; 20% VAT on Full Fare from 2026

4 months ago

United Kingdom

VAT on Private Hire: Why the Chancellor Faces Challenges Targeting Taxi Fares for Revenue

4 months ago

European Union

Comments on ECJ C-565/24: No travel agency scheme according to AG CJEU at Kaffeefahrten

5 months ago

European Union

ECJ Advocate General: German VAT Travel Agent Regime Not Applicable to Excursions with Goods Sales

5 months ago

United Kingdom

HMRC Policy paper: Budget 2025 document

5 months ago

United Kingdom

Budget 2025: Government Bans VAT Loophole for Uber, Bolt and Ride-Hailing Apps

5 months ago

Tag - TOMS (Tour Operators Margin Scheme)

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

Chancellor Reeves Closes VAT Loophole for Uber and Private Hire Firms, Levels Taxi Competition

New VAT Rules Hit Private Hire and Taxi Operators, Excluding Them from Tour Scheme

Isle of Man: VAT Changes to Tour Operators’ Margin Scheme Effective 2 January 2026

HMRC Shifts VAT Policy on B2B Travel Packages, Targets Land-Related Supplies for UK VAT

Tour Operators’ VAT Exemption Extended Until December 31, 2030

UK Abolishes TOMS VAT Loophole for Taxis; 20% VAT on Full Fare from 2026

VAT on Private Hire: Why the Chancellor Faces Challenges Targeting Taxi Fares for Revenue

Comments on ECJ C-565/24: No travel agency scheme according to AG CJEU at Kaffeefahrten

ECJ Advocate General: German VAT Travel Agent Regime Not Applicable to Excursions with Goods Sales

HMRC Policy paper: Budget 2025 document

Budget 2025: Government Bans VAT Loophole for Uber, Bolt and Ride-Hailing Apps

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