Tag - TOMS (Tour Operators Margin Scheme)

United Kingdom

VAT and Tour Operators’ Margin Scheme: Revenue and Customs v Sonder Europe Ltd [2025] UKUT 14

2 days ago

United Kingdom

HMRC’s Victory: TOMS Rules Clarified for Travel Sector Leases and VAT Treatment

3 days ago

United Kingdom

UT overturns FTT decision on TOMS application to Sonder Europe Ltd’s travel accommodation supplies

3 days ago

United Kingdom

2025 VAT Appeals: Impact on Sectors and Potential Opportunities for Businesses

7 days ago

Poland

VAT on Children’s Holiday Organization: Tax Implications and Interpretations by Tax Authorities

7 days ago

Poland

VAT on Children and Youth Leisure Organization: Controversy over Tax Exemption for Care Services

7 days ago

United Kingdom

Guide to VAT Schemes: Simplifying Tax Accounting for Businesses

2 months ago

European Union

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

2 months ago

United Kingdom

UK Employment Tribunal Bolt Judgment May Affect VAT Obligations

2 months ago

Italy

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

2 months ago

United Kingdom

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

2 months ago

Switzerland

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

3 months ago

United Kingdom

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

3 months ago

European Union

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

4 months ago

European Union

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

4 months ago

Germany

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

4 months ago

Germany

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

4 months ago

European Union

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

4 months ago

United Kingdom

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

4 months ago

Italy

VAT Treatment of Commissions for Travel Agencies: Clarity and Benefits

6 months ago

Italy

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

6 months ago

Italy

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

6 months ago

Italy

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

6 months ago

Denmark

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

7 months ago

European Union United Kingdom

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

8 months ago

United Kingdom

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

8 months ago

United Kingdom

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

9 months ago

United Kingdom

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

9 months ago

United Kingdom

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

9 months ago

United Kingdom

HMRC Updates TOMS Guidance for Wholesale Supplies in B2B Sector

9 months ago

United Kingdom

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

9 months ago

United Kingdom

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

9 months ago

United Kingdom

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

9 months ago

Tag - TOMS (Tour Operators Margin Scheme)

VAT and Tour Operators’ Margin Scheme: Revenue and Customs v Sonder Europe Ltd [2025] UKUT 14

HMRC’s Victory: TOMS Rules Clarified for Travel Sector Leases and VAT Treatment

UT overturns FTT decision on TOMS application to Sonder Europe Ltd’s travel accommodation supplies

2025 VAT Appeals: Impact on Sectors and Potential Opportunities for Businesses

VAT on Children’s Holiday Organization: Tax Implications and Interpretations by Tax Authorities

VAT on Children and Youth Leisure Organization: Controversy over Tax Exemption for Care Services

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

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

HMRC Updates TOMS Guidance for Wholesale Supplies in B2B Sector

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

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