Tag - TOMS (Tour Operators Margin Scheme)

European Union United Kingdom

Flashback on ECJ cases C-291/03 (MyTravel) – Travel agents must calculate VAT liability based on market value

04 May 2023

European Union

TOMS VAT Calculation examples

28 April 2023

European Union

5 Major Developments: European Union

20 April 2023

Russia

Russia Launches Consultation to Exempt Tour Operators from VAT

13 April 2023

Ukraine

5 Major Developments in Ukraine

11 April 2023

United Kingdom

Serviced accommodation, AirBnB and all that VAT

11 April 2023

United Kingdom

5 Major Developments in the United Kingdom

11 April 2023

Netherlands

5 Major Developments in Netherlands

09 April 2023

Germany

5 Major Developments in Germany

09 April 2023

Netherlands

Updated Decree on travel agency VAT scheme (TOMS) published

07 April 2023

United Kingdom

TOMS VAT Calculation examples – The Post-Brexit Edition

23 March 2023

United Kingdom

Tour Operators Margin Scheme – Negative Margins

28 February 2023

European Union

Medical Meetings and Events: Who’s responsible for identifying VAT exposure and recovery?

16 February 2023

United Kingdom

VAT TOMS: No repayment for negative margin

09 February 2023

European Union

EU overhaul of tourism operators VAT scheme may slip – TOMS

05 February 2023

United Kingdom

TOMS – negative margin permitted? The Square case

01 February 2023

Germany

European Commission Closes Infringement Procedure Against Germany Regarding Special VAT Travel Agent Scheme

28 January 2023

European Union

Public Consultation: VAT package for travel and tourism (in preparation)

27 January 2023

European Union

Group on the Future of VAT (GFV) – VAT treatment of the travel and tourism sector

17 January 2023

Germany

New VAT requirements for the travel industry are pushed back

17 January 2023

Germany

Germany Delays VAT Changes For Tour Operators

11 January 2023

Germany

Recent VAT developments for travel and services apartment businesses

06 January 2023

France

Sectoral regimes – Travel agencies and organization of tourist circuits

29 December 2022

European Union Germany

Flashback on ECJ Cases – C-31/10 (Minerva Kulturreisen) – TOMS does not apply to the individual sale of opera tickets by a travel agent without a travel service being provided

29 December 2022

Ukraine

VAT taxation of tour operators and travel agents

27 December 2022

Germany

5 Major Developments in Germany

23 December 2022

European Union

5 Major Developments: European Union

20 December 2022

Germany

Germany defers new VAT rules again

16 December 2022

European Union Poland

Flashback on ECJ Cases – C-557/11 (Kozak) – Special VAT scheme for travel agencies not for transport services provided by the travel agency itself

30 November 2022

European Union Portugal

Flashback on ECJ Cases – C-450/11 (Commission v Portugal) – TOMS – Differences between language versions — National legislation providing for the application of special scheme to persons who are not travelers — Concepts traveller” and “purchaser”

29 November 2022

European Union United Kingdom

Flashback on ECJ cases C-149/01 (First Choice Holidays) – Total amount to be paid by the traveler includes the additional amount charged by a travel agent acting as an intermediary on behalf of a tour operator

19 November 2022

Austria European Union Germany

The State of TOMS 2022

19 November 2022

European Union

Group of the Future of VAT – Minutes Meeting 126 – ”VAT package on travel and tourism”

09 November 2022

Tag - TOMS (Tour Operators Margin Scheme)

Flashback on ECJ cases C-291/03 (MyTravel) – Travel agents must calculate VAT liability based on market value

TOMS VAT Calculation examples

Russia Launches Consultation to Exempt Tour Operators from VAT

5 Major Developments in Ukraine

Serviced accommodation, AirBnB and all that VAT

5 Major Developments in the United Kingdom

5 Major Developments in Netherlands

5 Major Developments in Germany

Updated Decree on travel agency VAT scheme (TOMS) published

TOMS VAT Calculation examples – The Post-Brexit Edition

Tour Operators Margin Scheme – Negative Margins

Medical Meetings and Events: Who’s responsible for identifying VAT exposure and recovery?

VAT TOMS: No repayment for negative margin

EU overhaul of tourism operators VAT scheme may slip – TOMS

TOMS – negative margin permitted? The Square case

European Commission Closes Infringement Procedure Against Germany Regarding Special VAT Travel Agent Scheme

Public Consultation: VAT package for travel and tourism (in preparation)

Group on the Future of VAT (GFV) – VAT treatment of the travel and tourism sector

New VAT requirements for the travel industry are pushed back

Germany Delays VAT Changes For Tour Operators

Recent VAT developments for travel and services apartment businesses

Sectoral regimes – Travel agencies and organization of tourist circuits

Flashback on ECJ Cases – C-31/10 (Minerva Kulturreisen) – TOMS does not apply to the individual sale of opera tickets by a travel agent without a travel service being provided

VAT taxation of tour operators and travel agents

5 Major Developments in Germany

Germany defers new VAT rules again

Flashback on ECJ Cases – C-557/11 (Kozak) – Special VAT scheme for travel agencies not for transport services provided by the travel agency itself

Flashback on ECJ Cases – C-450/11 (Commission v Portugal) – TOMS – Differences between language versions — National legislation providing for the application of special scheme to persons who are not travelers — Concepts traveller” and “purchaser”

Flashback on ECJ cases C-149/01 (First Choice Holidays) – Total amount to be paid by the traveler includes the additional amount charged by a travel agent acting as an intermediary on behalf of a tour operator

The State of TOMS 2022

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