{"id":1772,"date":"2021-07-13T16:38:57","date_gmt":"2021-07-13T15:38:57","guid":{"rendered":"https:\/\/travel-general.com\/dev2025\/?p=1772"},"modified":"2022-04-05T15:58:05","modified_gmt":"2022-04-05T14:58:05","slug":"leading-travel-accountants-toms-update","status":"publish","type":"post","link":"https:\/\/travel-general.com\/dev2025\/leading-travel-accountants-toms-update\/","title":{"rendered":"Leading  Travel Accountants TOMS update"},"content":{"rendered":"<h3>TOMS Update-EU Member State VAT Registrations<\/h3>\n<p>Our German VAT and Croatian\u00a0contacts recently shared the news that they are treating third country tour operators with effect from 1 January 2021, as subject to normal German and Croatian rules so a registration is required.<\/p>\n<p>In simple terms, non-EU businesses (including those in the UK) would be required to register for German and Croatian VAT and pay German and Croatian output VAT when supplying travel in Germany.\u00a0At the moment, this is an opinion only and cases are expected to follow in due course to confirm fully.<\/p>\n<p>We have no real information yet on how other member states may react, and whether they may follow suit. However, clearly this is an important development and gives a very real risk of VAT registrations in multiple EU member states for UK tour operators. Other states could follow Germany\u2019s decision in full course.<\/p>\n<p>This is the one TOMS risk we all were aware of following Brexit, but one which we hoped would not happen at least for some time. Currently there is still a great deal of uncertainty and so we are not yet advising businesses to spend what we imagine may be considerable resources in confirming their position EU-wide. However, we would advise some prudence and planning, and taking steps to estimate the possible exposure.<br \/>\nWith this in mind, for those of you who sell travel services in the EU under TOMS, we would advise you to consider for each EU country in which your travel services take place:<\/p>\n<ul>\n<li>The likely VAT payable in those countries \u2013 we would expect this to include confirming the likely VAT treatment and rates for sales, and the possibility of VAT recovery for purchases. Outside of TOMS, many EU countries have reduced rates for tourism services so overall VAT payable may be less than it previously was under UK\/EU TOMS rules pre-2021.<\/li>\n<li>The likely costs of compliance \u2013 this varies widely across the EU. In some countries the costs are similar to that in the UK, but in others can be considerable more, especially where a fiscal representative is required.<\/li>\n<li>Ensure all purchase invoices you receive from suppliers are proper valid VAT invoices.<\/li>\n<\/ul>\n<p>We have a network of travel VAT advisors from around the EU and can update on announcements and decisions from Member States, as well as make introductions where you need local help.<\/p>\n<p>Our Head of\u00a0<a href=\"https:\/\/www.elmanwall.co.uk\/travel-industry\/travel-vat-and-toms\" target=\"_blank\" rel=\"noopener\"><strong>VAT<\/strong><\/a>\u00a0, Laura Chipp, can advise further and is offering a limited number of one on one consultations throughout February on how Brexit affects your business on a pre-booked basis at \u00a3150+VAT. To make an appointment, contact Laura at\u00a0<strong><a href=\"mailto:laura.chipp@elmanwall.co.uk\">laura.chipp@elmanwall.co.uk<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>TOMS Update-EU Member State VAT Registrations Our German VAT and Croatian\u00a0contacts recently shared the news that they are treating third country tour operators with effect from 1 January 2021, as subject to normal German and Croatian rules so a registration is required. In simple terms, non-EU businesses (including those in the UK) would be required [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-1772","post","type-post","status-publish","format-standard","hentry","category-news"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Leading Travel Accountants TOMS update - Travel &amp; General<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Leading Travel Accountants TOMS update - Travel &amp; General\" \/>\n<meta property=\"og:description\" content=\"TOMS Update-EU Member State VAT Registrations Our German VAT and Croatian\u00a0contacts recently shared the news that they are treating third country tour operators with effect from 1 January 2021, as subject to normal German and Croatian rules so a registration is required. 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