Tag - TOMS (Tour Operators Margin Scheme)

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

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

20 July 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

Germany

Non-EU travel agents excluded from TOMS as from 1 January 2022

11 July 2021

European Union

Public consultation – Evaluation of special VAT scheme for travel agents and tour operators

07 June 2021

India

Services Provided by Tour operators & Travel agents – A GST Perspective

16 May 2021

Germany

TOMS no longer applicable for all non-EU companies as of 2021

24 April 2021

Croatia

Special scheme for travel agents is no longer applicable for suppliers established outside the EU and no fixed establishment in the EU

23 April 2021

Germany

Circular Letter that Third Country established travel operators may use the TOMS scheme until December 31, 2021

31 March 2021

Germany

German VAT registration requirement for non EU Tour Operators postponed till Dec 31, 2021

31 March 2021

European Union United Kingdom

Flashback on ECJ cases C-308/96 & C-94/97 (Madgett and Baldwin) – Composite supplies: a service is ancillary when it is not an end in itself for the customers but a means to make the main service of the provider more attractive

10 March 2021

Netherlands

Travel Agency Scheme Decree amended

08 March 2021

European Union

VAT Expert Group: 29th meeting on Feb 24, 2021: Travel Agents, E-Commerce Package & Platform economy

20 February 2021

European Union

Commission staff working document: Evaluation special scheme for travel agents

19 February 2021

Belgium

Circular travel agency scheme 2020/C/44 of 23 March 2020 only in force from 1 January 2022

16 February 2021

European Union

CJEU confirms criteria for applying TOMS

15 February 2021

Belgium

Circular 2021/C/7 on the special travel agency scheme and the VAT scheme for travel transactions to which the special travel agency scheme does not apply

10 February 2021

Netherlands

CJEU reaffirms criteria for applying the special VAT scheme for travel agents

05 February 2021

Germany

Federal Ministry of Finance: Special regulations for travel services no longer apply to businesses from non-EU countries

04 February 2021

European Union

EU – Public consultation on the special VAT scheme for travel agents and tour operators Factual summary report

04 February 2021

Germany

Tour Operator Margin Scheme for VAT no longer applicable to non-EU travel organizations

02 February 2021

European Union Germany

Tour Operator Margin Scheme for VAT no longer applicable to non-EU travel organizations

01 February 2021

Austria European Union

ECJ C-787/19 (European Commission v Republic of Austria) – Judgment – Failure to align with VAT rules for travel agents

27 January 2021

European Union

Tour Operators’ Margin Scheme (TOMS) – changes ahead?

13 January 2021

United Kingdom

HMRC Guidance: Travel agents (VAT Notice 709/6)

13 January 2021

European Union

Evaluation of the special VAT scheme for travel agents Article 306 to 310 of Council Directive 2006/112/EC on the common system of VAT

10 January 2021

United Kingdom

HMRC Guidance: Tour Operators Margin Scheme (VAT Notice 709/5)

05 January 2021

United Kingdom

HMRC Guidance Tour Operators Margin Scheme (VAT Notice 709/5)

04 January 2021

European Union Germany

Flashback on ECJ cases – C-300/12 (Ibero Tours GmbH) – Judgment – Granting of price discounts to customers, taxable amount for services by an intermediary

25 November 2020

Tag - TOMS (Tour Operators Margin Scheme)

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

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

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

Non-EU travel agents excluded from TOMS as from 1 January 2022

Public consultation – Evaluation of special VAT scheme for travel agents and tour operators

Services Provided by Tour operators & Travel agents – A GST Perspective

TOMS no longer applicable for all non-EU companies as of 2021

Special scheme for travel agents is no longer applicable for suppliers established outside the EU and no fixed establishment in the EU

Circular Letter that Third Country established travel operators may use the TOMS scheme until December 31, 2021

German VAT registration requirement for non EU Tour Operators postponed till Dec 31, 2021

Flashback on ECJ cases C-308/96 & C-94/97 (Madgett and Baldwin) – Composite supplies: a service is ancillary when it is not an end in itself for the customers but a means to make the main service of the provider more attractive

Travel Agency Scheme Decree amended

VAT Expert Group: 29th meeting on Feb 24, 2021: Travel Agents, E-Commerce Package & Platform economy

Commission staff working document: Evaluation special scheme for travel agents

Circular travel agency scheme 2020/C/44 of 23 March 2020 only in force from 1 January 2022

CJEU confirms criteria for applying TOMS

Circular 2021/C/7 on the special travel agency scheme and the VAT scheme for travel transactions to which the special travel agency scheme does not apply

CJEU reaffirms criteria for applying the special VAT scheme for travel agents

Federal Ministry of Finance: Special regulations for travel services no longer apply to businesses from non-EU countries

EU – Public consultation on the special VAT scheme for travel agents and tour operators Factual summary report

Tour Operator Margin Scheme for VAT no longer applicable to non-EU travel organizations

Tour Operator Margin Scheme for VAT no longer applicable to non-EU travel organizations

ECJ C-787/19 (European Commission v Republic of Austria) – Judgment – Failure to align with VAT rules for travel agents

Tour Operators’ Margin Scheme (TOMS) – changes ahead?

HMRC Guidance: Travel agents (VAT Notice 709/6)

Evaluation of the special VAT scheme for travel agents Article 306 to 310 of Council Directive 2006/112/EC on the common system of VAT

HMRC Guidance: Tour Operators Margin Scheme (VAT Notice 709/5)

HMRC Guidance Tour Operators Margin Scheme (VAT Notice 709/5)

Flashback on ECJ cases – C-300/12 (Ibero Tours GmbH) – Judgment – Granting of price discounts to customers, taxable amount for services by an intermediary

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