Tag - TOMS (Tour Operators Margin Scheme)

United Kingdom

Key Updates for Serviced Accommodation Providers: TOMS VAT Decision Reversed by Upper Tribunal

5 months ago

United Kingdom

Upper Tribunal rules Sonder Europe Limited not subject to VAT under tour operators’ margin scheme

5 months ago

United Kingdom

Short-term apartment rentals not eligible for Tour Operators’ Margin Scheme: Sonder Europe Ltd v HMRC

5 months ago

United Kingdom

Implications of Upper Tribunal Ruling on VAT for Rent-to-Rent Holiday Accommodation

5 months ago

United Kingdom

VAT and TOMS: Case Study on Supply of Apartments for Travelers by Sonder Europe Limited

5 months ago

United Kingdom

Sonder Europe Ltd – UT – whether supplies of bought in and sold on accommodation are within TOMS

5 months ago

United Kingdom

Sonder Europe Limited: VAT ruling on short-term accommodation services upheld by Upper Tribunal

5 months ago

United Kingdom

VAT and Tour Operators’ Margin Scheme: Revenue and Customs v Sonder Europe Ltd [2025] UKUT 14

5 months ago

United Kingdom

HMRC’s Victory: TOMS Rules Clarified for Travel Sector Leases and VAT Treatment

5 months ago

United Kingdom

UT overturns FTT decision on TOMS application to Sonder Europe Ltd’s travel accommodation supplies

5 months ago

United Kingdom

2025 VAT Appeals: Impact on Sectors and Potential Opportunities for Businesses

5 months ago

Poland

VAT on Children’s Holiday Organization: Tax Implications and Interpretations by Tax Authorities

5 months ago

Poland

VAT on Children and Youth Leisure Organization: Controversy over Tax Exemption for Care Services

5 months ago

United Kingdom

Guide to VAT Schemes: Simplifying Tax Accounting for Businesses

7 months ago

United Kingdom

UK Employment Tribunal Bolt Judgment May Affect VAT Obligations

7 months ago

Italy

Challenges in Accounting for Travel Agencies under Special VAT Regime: Reverse Charge and Base Method

7 months ago

United Kingdom

Guide to VAT Schemes: Simplifying Tax Accounting for Businesses by Marcus Ward

7 months ago

Switzerland

Swiss Federal Tax Administration Consultation on Revised Guidelines for Travel Agencies, Effective 2025

8 months ago

United Kingdom

Unlocking VAT Savings: Navigating TOMS for Tour Operators and Travel Agents

8 months ago

European Union

ECJ C-565/24 (P-GmbH & Co. KG) – Questions – VAT Rules for Promotional Excursions

8 months ago

European Union

Comments on ECJ C-763/23: VAT regime for travel agencies for the resale of airline tickets only

9 months ago

Germany

Special VAT rule for travel services: Definition and application in EU law and national regulations.

9 months ago

Germany

Application of Margin Taxation on “Coffee Trips” – Doubts Raised by BFH Decision

9 months ago

European Union

ECJ C-763/23 (Dragoram) – Order – TOMS applicable if airline tickets are resold

9 months ago

United Kingdom

Understanding the Tour Operator Margin Scheme for Reselling Airline Tickets in the UK

9 months ago

Italy

VAT Treatment of Commissions for Travel Agencies: Clarity and Benefits

11 months ago

Italy

Treatment of VAT on tourist and hospitality packages – Alfa S.r.l. case

11 months ago

Italy

Special VAT regime for tourist packages: conditions clarified by Revenue Agency ruling #155

11 months ago

Italy

VAT Treatment for Travel Agency Commissions: Accounting, Reporting, and Oversight

11 months ago

Denmark

Summer House Rental Mediation Exempt from Special Travel Agency VAT Rules Despite Pool Access

16 June 2024

European Union United Kingdom

Recent Changes in Travel VAT: Impact on UK and EU Tour Operators and Digital Platforms

31 May 2024

United Kingdom

HMRC Updates TOMS Guidance for Tour Operators: Impact on B2B Wholesale Supplies

15 May 2024

United Kingdom

HMRC Business Brief: TOMS B2B Wholesale Supplies VAT Accounting and Policy Update

07 May 2024

Tag - TOMS (Tour Operators Margin Scheme)

Key Updates for Serviced Accommodation Providers: TOMS VAT Decision Reversed by Upper Tribunal

Upper Tribunal rules Sonder Europe Limited not subject to VAT under tour operators’ margin scheme

Short-term apartment rentals not eligible for Tour Operators’ Margin Scheme: Sonder Europe Ltd v HMRC

Implications of Upper Tribunal Ruling on VAT for Rent-to-Rent Holiday Accommodation

VAT and TOMS: Case Study on Supply of Apartments for Travelers by Sonder Europe Limited

Sonder Europe Ltd – UT – whether supplies of bought in and sold on accommodation are within TOMS

Sonder Europe Limited: VAT ruling on short-term accommodation services upheld by Upper Tribunal

VAT and Tour Operators’ Margin Scheme: Revenue and Customs v Sonder Europe Ltd [2025] UKUT 14

HMRC’s Victory: TOMS Rules Clarified for Travel Sector Leases and VAT Treatment

UT overturns FTT decision on TOMS application to Sonder Europe Ltd’s travel accommodation supplies

2025 VAT Appeals: Impact on Sectors and Potential Opportunities for Businesses

VAT on Children’s Holiday Organization: Tax Implications and Interpretations by Tax Authorities

VAT on Children and Youth Leisure Organization: Controversy over Tax Exemption for Care Services

Guide to VAT Schemes: Simplifying Tax Accounting for Businesses

UK Employment Tribunal Bolt Judgment May Affect VAT Obligations

Challenges in Accounting for Travel Agencies under Special VAT Regime: Reverse Charge and Base Method

Guide to VAT Schemes: Simplifying Tax Accounting for Businesses by Marcus Ward

Swiss Federal Tax Administration Consultation on Revised Guidelines for Travel Agencies, Effective 2025

Unlocking VAT Savings: Navigating TOMS for Tour Operators and Travel Agents

ECJ C-565/24 (P-GmbH & Co. KG) – Questions – VAT Rules for Promotional Excursions

Comments on ECJ C-763/23: VAT regime for travel agencies for the resale of airline tickets only

Special VAT rule for travel services: Definition and application in EU law and national regulations.

Application of Margin Taxation on “Coffee Trips” – Doubts Raised by BFH Decision

ECJ C-763/23 (Dragoram) – Order – TOMS applicable if airline tickets are resold

Understanding the Tour Operator Margin Scheme for Reselling Airline Tickets in the UK

VAT Treatment of Commissions for Travel Agencies: Clarity and Benefits

Treatment of VAT on tourist and hospitality packages – Alfa S.r.l. case

Special VAT regime for tourist packages: conditions clarified by Revenue Agency ruling #155

VAT Treatment for Travel Agency Commissions: Accounting, Reporting, and Oversight

Summer House Rental Mediation Exempt from Special Travel Agency VAT Rules Despite Pool Access

Recent Changes in Travel VAT: Impact on UK and EU Tour Operators and Digital Platforms

HMRC Updates TOMS Guidance for Tour Operators: Impact on B2B Wholesale Supplies

HMRC Business Brief: TOMS B2B Wholesale Supplies VAT Accounting and Policy Update

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