Tag - TOMS (Tour Operators Margin Scheme)

United Kingdom

Use TOMS or not to account for VAT on Wholesale Travel Supplies?

06 September 2023

United Kingdom

The Tour Operators Margin Scheme is in the courts again with the Golf Holidays Worldwide Limited [2023] UKFTT 00701 (TC) case

06 September 2023

United Kingdom

VAT and TOMS: Complex and costly

06 September 2023

United Kingdom

FTT: GIGABIZ LTD, XIAO WANG, XUHUA JI – Travel Operators Margin Scheme – use of direct effect by appellant

05 September 2023

Austria

Austrian TOMS is extended to B2B supplies

26 August 2023

United Kingdom

Sonder Europe Ltd – Tribunal allows taxpayer’s appeal confirming that it was a tour operator within the scope of the Tour Operator’s Margin Scheme (TOMS)

24 August 2023

United Kingdom

Tour Operators’ Margin Scheme (TOMS) A Brief Guide

24 August 2023

European Union Poland

Comments on C-108/22: Polish VAT regulations for travel agents

18 August 2023

European Union Spain

Comments on ECJ C-108/22: Need for Harmonisation of the Special VAT Scheme for Travel Agents

09 August 2023

European Union

Special VAT rate for travel agents for accommodation which is resold without ancillary services

06 August 2023

European Union

Comments on ECJ C-108/22: VAT Treatment of Travel Agents Supplies of Hotel Accommodation

04 August 2023

United Kingdom

Uber Says it Paid UK Tax Authority £386 Million Over VAT Dispute

03 August 2023

European Union

Comments on C-108/22: ECJ judgement on the VAT treatment of travel agents supplies of hotel accommodation

01 August 2023

United Kingdom

Sonder Europe Ltd: TOMS on short-term apartment stays – FTT

28 July 2023

United Kingdom

TOMS: does the scheme apply to the supply of serviced apartments?

27 July 2023

United Kingdom

VAT and Serviced Accommodation Provision – Sonder Europe Ltd – it’s a TOMS Supply

24 July 2023

United Kingdom

Sonder Europe Ltd – FTT – whether taxable supplies of short-term holiday accommodation was covered by TOMS

20 July 2023

United Kingdom

FTT: SONDER EUROPE LTD – Tours Operators’ Margin Scheme – apartments leased from landlords used to provide short term accommodation to travellers

15 July 2023

Italy

Foreign travel agencies cannot claim of Italian VAT

13 July 2023

European Union

5 Major Developments: European Union

11 July 2023

United Kingdom

5 Major Developments in the United Kingdom

11 July 2023

Netherlands

5 Major Developments in Netherlands

11 July 2023

European Union

Comments on ECJ C-108/22: When you buy and sell hotel accommodation – it is subject to VAT margin scheme

11 July 2023

Poland

5 Major Developments in Poland

10 July 2023

Russia

5 Major Developments in Russia

07 July 2023

European Union

Comments on C-108/22: Resale of hotel contingents falls under the Tour Operator Margin Scheme

04 July 2023

European Union

Comments on ECJ C-108/22: Reselling accommodation services is subject to special VAT regime for travel agents

04 July 2023

Netherlands

Tax authorities explain why no appeal is filed against Court of Appeal of The Hague of 30 March 2023 re TOMS

03 July 2023

European Union

Comments on ECJ C-108/22: Travel agency scheme also for hotel brokers who do not provide additional services

03 July 2023

European Union

Comments on ECJ C-108/22 (Dyrektor Krajowej Informacji Skarbowej) – Resale of accommodation services fall under the special scheme for travel agents

30 June 2023

European Union

Summary of ECJ C-108/22 (Dyrektor Krajowej Informacji Skarbowej) – Resale of accommodation services fall under the special scheme for travel agents

30 June 2023

European Union Poland

ECJ C-108/22 (Dyrektor Krajowej Informacji Skarbowej) – Judgment – Resale of accommodation services fall under the special scheme for travel agents

29 June 2023

United Kingdom

Providing Serviced Residential Accommodation (R2SA) – How do I account for VAT on this activity?

21 June 2023

Tag - TOMS (Tour Operators Margin Scheme)

Use TOMS or not to account for VAT on Wholesale Travel Supplies?

The Tour Operators Margin Scheme is in the courts again with the Golf Holidays Worldwide Limited [2023] UKFTT 00701 (TC) case

VAT and TOMS: Complex and costly

FTT: GIGABIZ LTD, XIAO WANG, XUHUA JI – Travel Operators Margin Scheme – use of direct effect by appellant

Austrian TOMS is extended to B2B supplies

Sonder Europe Ltd – Tribunal allows taxpayer’s appeal confirming that it was a tour operator within the scope of the Tour Operator’s Margin Scheme (TOMS)

Tour Operators’ Margin Scheme (TOMS) A Brief Guide

Comments on C-108/22: Polish VAT regulations for travel agents

Comments on ECJ C-108/22: Need for Harmonisation of the Special VAT Scheme for Travel Agents

Special VAT rate for travel agents for accommodation which is resold without ancillary services

Comments on ECJ C-108/22: VAT Treatment of Travel Agents Supplies of Hotel Accommodation

Uber Says it Paid UK Tax Authority £386 Million Over VAT Dispute

Comments on C-108/22: ECJ judgement on the VAT treatment of travel agents supplies of hotel accommodation

Sonder Europe Ltd: TOMS on short-term apartment stays – FTT

TOMS: does the scheme apply to the supply of serviced apartments?

VAT and Serviced Accommodation Provision – Sonder Europe Ltd – it’s a TOMS Supply

Sonder Europe Ltd – FTT – whether taxable supplies of short-term holiday accommodation was covered by TOMS

FTT: SONDER EUROPE LTD – Tours Operators’ Margin Scheme – apartments leased from landlords used to provide short term accommodation to travellers

Foreign travel agencies cannot claim of Italian VAT

5 Major Developments: European Union

5 Major Developments in the United Kingdom

5 Major Developments in Netherlands

Comments on ECJ C-108/22: When you buy and sell hotel accommodation – it is subject to VAT margin scheme

5 Major Developments in Poland

5 Major Developments in Russia

Comments on C-108/22: Resale of hotel contingents falls under the Tour Operator Margin Scheme

Comments on ECJ C-108/22: Reselling accommodation services is subject to special VAT regime for travel agents

Tax authorities explain why no appeal is filed against Court of Appeal of The Hague of 30 March 2023 re TOMS

Comments on ECJ C-108/22: Travel agency scheme also for hotel brokers who do not provide additional services

Comments on ECJ C-108/22 (Dyrektor Krajowej Informacji Skarbowej) – Resale of accommodation services fall under the special scheme for travel agents

Summary of ECJ C-108/22 (Dyrektor Krajowej Informacji Skarbowej) – Resale of accommodation services fall under the special scheme for travel agents

ECJ C-108/22 (Dyrektor Krajowej Informacji Skarbowej) – Judgment – Resale of accommodation services fall under the special scheme for travel agents

Providing Serviced Residential Accommodation (R2SA) – How do I account for VAT on this activity?

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