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TaxRobin
TaxRobin, Tax Consultant
Category: Tax
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German VAT. A tour operator arranges a trip that passes

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German VAT.
A tour operator arranges a trip that passes through Germany on its way to a final destination. The tour operator (uk limited company using TOMS to account for VAT) uses a UK based coach operator (no connection other than supplier).
Is the tour operator liable for german sales tax on the proportion of the cost of the trip through Germany
Submitted: 1 year ago.
Category: Tax
Expert:  TaxRobin replied 1 year ago.
HelloVAT is payable where the supplier is established (so a UK supplier will account for UK VAT) rather than where the service is consumed. Otherwise, under the normal EU VAT rules, suppliers could have a liability to register and account for VAT in each EU member state where any travel service is consumed.If the tour is sold in the UK then UK VAT is applicable under TOMS accounting. Germany received a reasoned opinion (request) from the European Commission to bring its Tour Operators Margin Scheme (TOMS) into line with the EU.In summary VAT in UK for the tours.http://www.vatlive.com/eu-vat-rules/eu-vat-directive/
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