Tag - TOMS (Tour Operators Margin Scheme)

European Union

Travel Agent’s VAT Special Scheme – Proposals of the Group on the Future of VAT

23 October 2022

European Union

Group on the future of VAT 39th meeting: Review VAT rules Travel and Tourism

18 October 2022

Germany

German VAT proposal threatens to make country ‘toxic’

18 September 2022

European Union

Flashback on ECJ cases C-189/11, C-193/11, C-236/11, C-269/11, C-293/11, C-296/11, C-309/11, C-450/11 (Commission v Member States) – TOMS applies to any type of customer

23 August 2022

European Union United Kingdom

Tour Operators Margin Scheme (“TOMS”)

27 July 2022

European Union United Kingdom

VAT and the Travel Industry – UK and wider developments

14 July 2022

Austria

Austria: Tour Operators Margin Scheme (TOMS)

17 June 2022

Belgium European Union

Flashback on ECJ Cases C-599/12 (Jetair and BTWE Travel4you) – Travel agents can be treated differently from intermediaries

11 June 2022

France

Sectoral regimes – Travel agencies and organization of tourist circuits

13 May 2022

European Union

EU platform economy issues on full liability model – VAT in the Digital Age

12 May 2022

Czech Republic

Changes of VAT rules on travel services

09 May 2022

European Union

EU overhaul of tourism operators VAT scheme 2023 – TOMS

21 April 2022

Austria

Tour Operators Margin Scheme extended to B2B supplies

20 April 2022

Italy

Reverse charge purchases also for travel agencies

13 April 2022

European Union Poland

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

12 April 2022

Czech Republic

Rules for applying VAT on tourist services

25 January 2022

Austria

Tour Operators Margin Scheme extended to B2B supplies

14 January 2022

European Union

EU overhaul of tourism operators VAT scheme 2023 – TOMS

23 December 2021

Czech Republic

Amended VAT treatment of travel agent services in CZ from 2022

23 December 2021

Germany

Taxation of travel services from companies resident in non-EU countries

20 December 2021

Czech Republic

VAT guidance regarding electricity and gas, and for tour operators

14 December 2021

Austria

Special scheme for Tour Operators (TOMS)

06 November 2021

Ukraine

How to determine the amount of VAT-taxed transactions of a tour operator or travel agent for mandatory registration?

23 October 2021

Czech Republic

Guidance of the General Financial Directorate on New Rules for Travel Agents

23 October 2021

European Union

Sovos Guide: Understanding VAT Obligations – European Events

21 October 2021

European Union Poland

Polish questions to the ECJ about TOMS

10 October 2021

Croatia

2021 Tax Reform: Non-cash payment of VAT on imports, Introduction of OSS, Changes to the taxation of travel packages sold by non-EU travel agencies

16 September 2021

Germany

Overhaul of the provisions of the German VAT Application Guidelines about the VAT treatment of travel services

16 September 2021

Germany

MOF publishes comprehensive guidance on VAT treatment of travel services

06 September 2021

European Union Germany

Flashback on ECJ Cases – C-200/04 (iSt) – Organization of language trips and study stays abroad in scope of TOMS

18 August 2021

Czech Republic European Union

Flashback on ECJ Cases – C-220/11 (Star Coaches) – Order – A transport company offering only passenger transport by coach to travel agencies does not fall within the scope of TOMS

16 August 2021

European Union Germany

Flashback on ECJ Cases C-380/16 (Commission v Germany) – Exclusion of travel services sold to other businesses from the TOMS is not compatible with VAT law

20 July 2021

Tag - TOMS (Tour Operators Margin Scheme)

Travel Agent’s VAT Special Scheme – Proposals of the Group on the Future of VAT

Group on the future of VAT 39th meeting: Review VAT rules Travel and Tourism

German VAT proposal threatens to make country ‘toxic’

Flashback on ECJ cases C-189/11, C-193/11, C-236/11, C-269/11, C-293/11, C-296/11, C-309/11, C-450/11 (Commission v Member States) – TOMS applies to any type of customer

Tour Operators Margin Scheme (“TOMS”)

VAT and the Travel Industry – UK and wider developments

Austria: Tour Operators Margin Scheme (TOMS)

Flashback on ECJ Cases C-599/12 (Jetair and BTWE Travel4you) – Travel agents can be treated differently from intermediaries

Sectoral regimes – Travel agencies and organization of tourist circuits

EU platform economy issues on full liability model – VAT in the Digital Age

Changes of VAT rules on travel services

EU overhaul of tourism operators VAT scheme 2023 – TOMS

Tour Operators Margin Scheme extended to B2B supplies

Reverse charge purchases also for travel agencies

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

Rules for applying VAT on tourist services

Tour Operators Margin Scheme extended to B2B supplies

EU overhaul of tourism operators VAT scheme 2023 – TOMS

Amended VAT treatment of travel agent services in CZ from 2022

Taxation of travel services from companies resident in non-EU countries

VAT guidance regarding electricity and gas, and for tour operators

Special scheme for Tour Operators (TOMS)

How to determine the amount of VAT-taxed transactions of a tour operator or travel agent for mandatory registration?

Guidance of the General Financial Directorate on New Rules for Travel Agents

Sovos Guide: Understanding VAT Obligations – European Events

Polish questions to the ECJ about TOMS

2021 Tax Reform: Non-cash payment of VAT on imports, Introduction of OSS, Changes to the taxation of travel packages sold by non-EU travel agencies

Overhaul of the provisions of the German VAT Application Guidelines about the VAT treatment of travel services

MOF publishes comprehensive guidance on VAT treatment of travel services

Flashback on ECJ Cases – C-200/04 (iSt) – Organization of language trips and study stays abroad in scope of TOMS

Flashback on ECJ Cases – C-220/11 (Star Coaches) – Order – A transport company offering only passenger transport by coach to travel agencies does not fall within the scope of TOMS

Flashback on ECJ Cases C-380/16 (Commission v Germany) – Exclusion of travel services sold to other businesses from the TOMS is not compatible with VAT law

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