Comments on C-108/22: ECJ judgement on the VAT treatment of travel agents supplies of hotel accommodation

The judgement in this case ruled that TOMS should be applied in these circumstances meaning that the travel agent buying and reselling hotel services must account for VAT using the special margin scheme, preventing them from having to register for VAT in every country where they are making supplies of hotel services.

Source: fiscalsolutions.co.uk

See also

• ECJ C-108/22 (Dyrektor Krajowej Informacji Skarbowej) – Judgment – Resale of accommodation services fall under the special scheme for travel agents
• Summary of ECJ C-108/22 (Dyrektor Krajowej Informacji Skarbowej) – Resale of accommodation services fall under the special scheme for travel agents
• C-552/17 (Alpenchalets Resorts) – Judgment – Provision by a travel agency of a holiday residence rented with additional benefits each constitutes a single service under TOMS

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