European UnionPoland ECJ C-108/22 (Dyrektor Krajowej Informacji Skarbowej) – Question – Does the resale of accommodation services fall under the special scheme for travel agents? 12 April 2022
Ukraine How to determine the amount of VAT-taxed transactions of a tour operator or travel agent for mandatory registration? 23 October 2021
Czech Republic Guidance of the General Financial Directorate on New Rules for Travel Agents 23 October 2021
Croatia 2021 Tax Reform: Non-cash payment of VAT on imports, Introduction of OSS, Changes to the taxation of travel packages sold by non-EU travel agencies 16 September 2021
Germany Overhaul of the provisions of the German VAT Application Guidelines about the VAT treatment of travel services 16 September 2021
European UnionGermany Flashback on ECJ Cases – C-200/04 (iSt) – Organization of language trips and study stays abroad in scope of TOMS 18 August 2021
Czech RepublicEuropean Union Flashback on ECJ Cases – C-220/11 (Star Coaches) – Order – A transport company offering only passenger transport by coach to travel agencies does not fall within the scope of TOMS 16 August 2021
European Union Roadtrip through ECJ Cases – Focus on ”TOMS” (Travel Operating Margin Scheme) (Art. 306-310) 20 July 2021
European UnionGermany Flashback on ECJ Cases C-380/16 (Commission v Germany) – Exclusion of travel services sold to other businesses from the TOMS is not compatible with VAT law 20 July 2021
European Union Public consultation – Evaluation of special VAT scheme for travel agents and tour operators 07 June 2021
Croatia Special scheme for travel agents is no longer applicable for suppliers established outside the EU and no fixed establishment in the EU 23 April 2021
Germany Circular Letter that Third Country established travel operators may use the TOMS scheme until December 31, 2021 31 March 2021
Germany German VAT registration requirement for non EU Tour Operators postponed till Dec 31, 2021 31 March 2021
European UnionUnited Kingdom Flashback on ECJ cases C-308/96 & C-94/97 (Madgett and Baldwin) – Composite supplies: a service is ancillary when it is not an end in itself for the customers but a means to make the main service of the provider more attractive 10 March 2021
European Union ECJ VAT Cases – Link to the relevant article in the EU VAT Directive 2006/112/EC 21 February 2021
European Union VAT Expert Group: 29th meeting on Feb 24, 2021: Travel Agents, E-Commerce Package & Platform economy 20 February 2021
European Union Commission staff working document: Evaluation special scheme for travel agents 19 February 2021
Belgium Circular travel agency scheme 2020/C/44 of 23 March 2020 only in force from 1 January 2022 16 February 2021