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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


  • Join the Linkedin Group on ECJ VAT Cases, click HERE
  • For an overview of ECJ cases per article of the EU VAT Directive, click HERE

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