Provision of holiday accommodation is a single tourist service which is subject to the margin scheme procedure. Similarly, other single accompanying services may be subject to this procedure. If a service is subject to the margin scheme procedure, the reduced rates for accommodation in holiday accommodation cannot be applied to it…. This content is for...

In case of the VAT margin scheme for travel agents, tax obligation arises also at the moment of making an advance payment. In case of an advance payment, the estimated costs of organizing a future specific trip should be taken into account to calculate the taxable base. Therefore, there is no need to wait until…...

German VAT legislation excluded form VAT margin scheme for travel agents B2B services.  Moreover, they allowed to choose the option of calculating tax base for each service or for groups of services, or for all services provided during the tax period. Such provisions are contrary to VAT Directive…. This content is for Full Membership members...