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New VAT rules for Belgian Tour Operator Margin Scheme

A law modifying the Tour Operator Tour Scheme (TOMS) was published in Belgian Official Journal on 15 May 2019.  The main consequence is that the scheme will also apply in a B2B context, whereas in Belgium, this was traditionally only applied in a B2C context. The law will enter into force on 25 May 2019.

Source: Deloitte

 

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