VATLive > Blog > VAT > Germany ordered to change Tour Operator VAT - Avalara

Germany ordered to change Tour Operator VAT

  • Sep 24, 2015 | Richard Asquith

Germany ordered to change Tour Operator VAT

Germany has received a reasoned opinion (request) from the European Commission to bring its Tour Operators Margin Scheme (TOMS) into line with the EU VAT Directive.

TOMS allows tour operators, buying and selling holiday packages to declare VAT only on the profit margin element of their trade. This simplification helps to eliminate the need to VAT register across all the countries where they operate.  The request for a change is based on the 2013 European Court of Justice’s ruling that such schemes must apply to businesses customers, as will as private individuals.


VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He can be contacted at: richard.asquith@avalara.com. He is part of the European leadership team which won International Tax Review's 2020 Tax Technology Firm of the Year. Richard trained as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.