Italy Challenges in Accounting for Travel Agencies under Special VAT Regime: Reverse Charge and Base Method 5 months ago
United Kingdom Guide to VAT Schemes: Simplifying Tax Accounting for Businesses by Marcus Ward 5 months ago
Switzerland Swiss Federal Tax Administration Consultation on Revised Guidelines for Travel Agencies, Effective 2025 5 months ago
United Kingdom Unlocking VAT Savings: Navigating TOMS for Tour Operators and Travel Agents 5 months ago
European Union ECJ C-565/24 (P-GmbH & Co. KG) – Questions – VAT Rules for Promotional Excursions 6 months ago
European Union Comments on ECJ C-763/23: VAT regime for travel agencies for the resale of airline tickets only 7 months ago
Germany Special VAT rule for travel services: Definition and application in EU law and national regulations. 7 months ago
Germany Application of Margin Taxation on “Coffee Trips” – Doubts Raised by BFH Decision 7 months ago
European Union ECJ C-763/23 (Dragoram) – Order – TOMS applicable if airline tickets are resold 7 months ago
United Kingdom Understanding the Tour Operator Margin Scheme for Reselling Airline Tickets in the UK 7 months ago
Italy Special VAT regime for tourist packages: conditions clarified by Revenue Agency ruling #155 9 months ago
Denmark Summer House Rental Mediation Exempt from Special Travel Agency VAT Rules Despite Pool Access 10 months ago
European UnionUnited Kingdom Recent Changes in Travel VAT: Impact on UK and EU Tour Operators and Digital Platforms 10 months ago
United Kingdom HMRC Updates TOMS Guidance for Tour Operators: Impact on B2B Wholesale Supplies 11 months ago
United Kingdom HMRC Business Brief: TOMS B2B Wholesale Supplies VAT Accounting and Policy Update 11 months ago
United Kingdom New HMRC policy on the Tour Operators’ Margin Scheme for B2B wholesale supplies 11 months ago
United Kingdom Significant VAT Savings Opportunity for Serviced Apartment Providers: Recent Tribunal Decision Impacts Tax Liability 11 months ago
United Kingdom Tour Operators’ Margin Scheme for business to business (B2B) wholesale supplies 11 months ago
United Kingdom HMRC Business Brief: TOMS B2B VAT Accounting for Tour Operators – Technical Change Update 11 months ago
United Kingdom HMRC Updates VAT and Excise Law for 2024: TOMS and B2B Wholesale Supplies Included 11 months ago
European Union IBFD Article: Present and Future Challenges of the Special VAT Scheme for Travel Agents 20 March 2024
Denmark Increase in company’s VAT liability – VAT on individual member payments for participation in golf trips 11 March 2024
United Kingdom Implications of TOMS for Mobile Ride-Hailing Services: A Case Study of Bolt Services UK Limited 28 February 2024
European UnionNetherlands Flashback on ECJ cases C-163/91 (Van Ginkel Waddinxveen) – TOMS applies for Provision of holiday accommodation by a travel agent without transport 17 February 2024
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 02 February 2024