European UnionGermany Tour Operator Margin Scheme for VAT no longer applicable to non-EU travel organizations 01 February 2021262 views1 min read Source KMLZ ECJ (European Court of Justice) / General Court Margin scheme TOMS (Tour Operators Margin Scheme) Tour Operator Margin Scheme for VAT no longer applicable to non-EU travel organizations Correct, but difficult to apply (more jurisprudence on travel agencies and VAT)