TOMS (Tour Operators Margin Scheme) is excluded from German Value added tax (Umsatzsteuer)

TOMS (Tour Operators Margin Scheme) is excluded from German Value added tax (Umsatzsteuer)

In January 2021, the German Federal Ministry of Finance published a clarification that the Tour Operators Margin Scheme („TOMS”) shall not apply to non-EU companies that do not have a fixed establishment in the EU.

Until the clarification, TOMS was employed and non-EU tour operators travel services are deemed to be carried out in a place where they operate its business, and as a result, apply a margin taxation and cannot claim input tax deductions for German Value added tax (“VAT”) purpose. As a result, non-EU tour operators were not subject to German VAT.

Application of the new rule will start January 2023. For the first applicant of German VAT, monthly VAT return filing is required.

This change increases non-EU tour operators’ administrative burden significantly, not only the German VAT filing, but also identification of the place of taxation for each individual services and invoice descriptions.

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ドイツ付加価値税におけるTOMS ルールの除外

2021年1月、ドイツ連邦財務省は、付加価値税におけるEU域外ツアーオペレーターのTour Operators Margin Scheme (TOMS)適用を除外する通達を発表しました。





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