Tag - TOMS (Tour Operators Margin Scheme)

United Kingdom

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

3 months ago

United Kingdom

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

3 months ago

United Kingdom

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

3 months ago

United Kingdom

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

4 months ago

Poland

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

4 months ago

Poland

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

4 months ago

United Kingdom

Guide to VAT Schemes: Simplifying Tax Accounting for Businesses

5 months ago

European Union

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

5 months ago

United Kingdom

UK Employment Tribunal Bolt Judgment May Affect VAT Obligations

6 months ago

Italy

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

6 months ago

United Kingdom

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

6 months ago

Switzerland

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

6 months ago

United Kingdom

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

6 months ago

European Union

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

7 months ago

European Union

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

8 months ago

Germany

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

8 months ago

Germany

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

8 months ago

European Union

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

8 months ago

United Kingdom

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

8 months ago

Italy

VAT Treatment of Commissions for Travel Agencies: Clarity and Benefits

9 months ago

Italy

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

10 months ago

Italy

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

10 months ago

Italy

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

10 months ago

Denmark

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

11 months ago

European Union United Kingdom

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

11 months ago

United Kingdom

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

12 months ago

United Kingdom

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

12 months ago

United Kingdom

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

12 months ago

United Kingdom

HMRC Updates TOMS Guidance for Wholesale Supplies in B2B Sector

12 months ago

United Kingdom

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

12 months ago

United Kingdom

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

24 April 2024

United Kingdom

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

23 April 2024

United Kingdom

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

21 April 2024

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

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

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