Tag - TOMS (Tour Operators Margin Scheme)

United Kingdom

Guide to VAT Schemes: Simplifying Tax Accounting for Businesses

3 weeks ago

European Union

ECJ VAT Cases – Link to the relevant article in the EU VAT Directive 2006/112/EC

3 weeks ago

United Kingdom

UK Employment Tribunal Bolt Judgment May Affect VAT Obligations

1 month ago

Italy

Challenges in Accounting for Travel Agencies under Special VAT Regime: Reverse Charge and Base Method

1 month ago

United Kingdom

Guide to VAT Schemes: Simplifying Tax Accounting for Businesses by Marcus Ward

1 month ago

Switzerland

Swiss Federal Tax Administration Consultation on Revised Guidelines for Travel Agencies, Effective 2025

2 months ago

United Kingdom

Unlocking VAT Savings: Navigating TOMS for Tour Operators and Travel Agents

2 months ago

European Union

ECJ C-565/24 (P-GmbH & Co. KG) – Questions – VAT Rules for Promotional Excursions

3 months ago

European Union

Comments on ECJ C-763/23: VAT regime for travel agencies for the resale of airline tickets only

3 months ago

Germany

Special VAT rule for travel services: Definition and application in EU law and national regulations.

3 months ago

Germany

Application of Margin Taxation on “Coffee Trips” – Doubts Raised by BFH Decision

3 months ago

European Union

ECJ C-763/23 (Dragoram) – Order – TOMS applicable if airline tickets are resold

3 months ago

United Kingdom

Understanding the Tour Operator Margin Scheme for Reselling Airline Tickets in the UK

3 months ago

Italy

VAT Treatment of Commissions for Travel Agencies: Clarity and Benefits

5 months ago

Italy

Treatment of VAT on tourist and hospitality packages – Alfa S.r.l. case

5 months ago

Italy

Special VAT regime for tourist packages: conditions clarified by Revenue Agency ruling #155

5 months ago

Italy

VAT Treatment for Travel Agency Commissions: Accounting, Reporting, and Oversight

5 months ago

Denmark

Summer House Rental Mediation Exempt from Special Travel Agency VAT Rules Despite Pool Access

6 months ago

European Union United Kingdom

Recent Changes in Travel VAT: Impact on UK and EU Tour Operators and Digital Platforms

7 months ago

United Kingdom

HMRC Updates TOMS Guidance for Tour Operators: Impact on B2B Wholesale Supplies

7 months ago

United Kingdom

HMRC Business Brief: TOMS B2B Wholesale Supplies VAT Accounting and Policy Update

8 months ago

United Kingdom

New HMRC policy on the Tour Operators’ Margin Scheme for B2B wholesale supplies

8 months ago

United Kingdom

HMRC Updates TOMS Guidance for Wholesale Supplies in B2B Sector

8 months ago

United Kingdom

Significant VAT Savings Opportunity for Serviced Apartment Providers: Recent Tribunal Decision Impacts Tax Liability

8 months ago

United Kingdom

Tour Operators’ Margin Scheme for business to business (B2B) wholesale supplies

8 months ago

United Kingdom

HMRC Business Brief: TOMS B2B VAT Accounting for Tour Operators – Technical Change Update

8 months ago

United Kingdom

HMRC Updates VAT and Excise Law for 2024: TOMS and B2B Wholesale Supplies Included

8 months ago

United Kingdom

2024 Revenue & Customs Brief 5: TOMS for B2B Wholesale Supplies

8 months ago

European Union

IBFD Article: Present and Future Challenges of the Special VAT Scheme for Travel Agents

9 months ago

Denmark

Increase in company’s VAT liability – VAT on individual member payments for participation in golf trips

9 months ago

United Kingdom

Implications of TOMS for Mobile Ride-Hailing Services: A Case Study of Bolt Services UK Limited

10 months ago

European Union Netherlands

Flashback on ECJ cases C-163/91 (Van Ginkel Waddinxveen) – TOMS applies for Provision of holiday accommodation by a travel agent without transport

10 months ago

United Kingdom

Bolt Services UK Ltd – HMRC has received permission to appeal to the UT – TOMS – whether scheme applies to on-demand mobile ride-hailing services

11 months ago

Tag - TOMS (Tour Operators Margin Scheme)

Guide to VAT Schemes: Simplifying Tax Accounting for Businesses

ECJ VAT Cases – Link to the relevant article in the EU VAT Directive 2006/112/EC

UK Employment Tribunal Bolt Judgment May Affect VAT Obligations

Challenges in Accounting for Travel Agencies under Special VAT Regime: Reverse Charge and Base Method

Guide to VAT Schemes: Simplifying Tax Accounting for Businesses by Marcus Ward

Swiss Federal Tax Administration Consultation on Revised Guidelines for Travel Agencies, Effective 2025

Unlocking VAT Savings: Navigating TOMS for Tour Operators and Travel Agents

ECJ C-565/24 (P-GmbH & Co. KG) – Questions – VAT Rules for Promotional Excursions

Comments on ECJ C-763/23: VAT regime for travel agencies for the resale of airline tickets only

Special VAT rule for travel services: Definition and application in EU law and national regulations.

Application of Margin Taxation on “Coffee Trips” – Doubts Raised by BFH Decision

ECJ C-763/23 (Dragoram) – Order – TOMS applicable if airline tickets are resold

Understanding the Tour Operator Margin Scheme for Reselling Airline Tickets in the UK

VAT Treatment of Commissions for Travel Agencies: Clarity and Benefits

Treatment of VAT on tourist and hospitality packages – Alfa S.r.l. case

Special VAT regime for tourist packages: conditions clarified by Revenue Agency ruling #155

VAT Treatment for Travel Agency Commissions: Accounting, Reporting, and Oversight

Summer House Rental Mediation Exempt from Special Travel Agency VAT Rules Despite Pool Access

Recent Changes in Travel VAT: Impact on UK and EU Tour Operators and Digital Platforms

HMRC Updates TOMS Guidance for Tour Operators: Impact on B2B Wholesale Supplies

HMRC Business Brief: TOMS B2B Wholesale Supplies VAT Accounting and Policy Update

New HMRC policy on the Tour Operators’ Margin Scheme for B2B wholesale supplies

HMRC Updates TOMS Guidance for Wholesale Supplies in B2B Sector

Significant VAT Savings Opportunity for Serviced Apartment Providers: Recent Tribunal Decision Impacts Tax Liability

Tour Operators’ Margin Scheme for business to business (B2B) wholesale supplies

HMRC Business Brief: TOMS B2B VAT Accounting for Tour Operators – Technical Change Update

HMRC Updates VAT and Excise Law for 2024: TOMS and B2B Wholesale Supplies Included

2024 Revenue & Customs Brief 5: TOMS for B2B Wholesale Supplies

IBFD Article: Present and Future Challenges of the Special VAT Scheme for Travel Agents

Increase in company’s VAT liability – VAT on individual member payments for participation in golf trips

Implications of TOMS for Mobile Ride-Hailing Services: A Case Study of Bolt Services UK Limited

Flashback on ECJ cases C-163/91 (Van Ginkel Waddinxveen) – TOMS applies for Provision of holiday accommodation by a travel agent without transport

Bolt Services UK Ltd – HMRC has received permission to appeal to the UT – TOMS – whether scheme applies to on-demand mobile ride-hailing services

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