Tag - TOMS (Tour Operators Margin Scheme)

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TOMS no longer applicable for all non-EU companies as of 2021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Special scheme for travel agents is no longer applicable for suppliers established outside the EU and no fixed establishment in the EU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Tour Operator Margin Scheme for VAT no longer applicable to non-EU travel organizations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Tour Operator Margin Scheme for VAT no longer applicable to non-EU travel organizations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

European Union United Kingdom

EU travel business VAT scheme fuels Brexit uncertainty

24 October 2020

United Kingdom

TOMS review – Could you be due a VAT repayment?

24 October 2020

United Kingdom

TOMS VAT scheme fuels Brexit uncertainty

01 October 2020

European Union

EU plans to improve the Margin Scheme for Travel Agents

03 August 2020

European Union

EU Package for fair and simple taxation: Special regime for travel agencies

20 July 2020

European Union

Public consultation: VAT scheme for travel agents (evaluation)

18 June 2020

European Union

Public consultation on VAT scheme for travel agents (TOMS)

26 May 2020

Tag - TOMS (Tour Operators Margin Scheme)

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

EU travel business VAT scheme fuels Brexit uncertainty

TOMS review – Could you be due a VAT repayment?

TOMS VAT scheme fuels Brexit uncertainty

EU plans to improve the Margin Scheme for Travel Agents

EU Package for fair and simple taxation: Special regime for travel agencies

Public consultation: VAT scheme for travel agents (evaluation)

Public consultation on VAT scheme for travel agents (TOMS)

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