Austria: Tour Operators Margin Scheme (TOMS)
The TOMS, Tour Operators Margin Scheme, was introduced in 1977.
TOMS is a VAT regime in the EU VAT Directive and is designed to simplify VAT compliance for tour operators.
Previously, Austria applied TOMS for travel packages sold to private consumers (B2C transactions) and normal VAT rules applied to B2B transactions.
From 1 January 2022, TOMS was extended to all types of customers.
This change will affect foreign tour operators that purchase travel services, such as accommodation and passenger transport, in Austria for resale purposes. They will not be entitled to deduct input VAT on purchases from other businesses.
From 1 January 2022, the calculation of tour operators’ VAT base was reviewed.
Tour operators must now determine the taxable amount for each travel package sold and a simplified calculation of the margin is no longer permitted.
Company business trips to Austria remain unchanged. Input VAT deduction is still permitted as long as the services are purchased directly from a supplier and for the business and no resale takes place. Businesses will receive TOMS invoices without VAT if they obtain a travel package from a tour operator and no input VAT deduction will be permitted.
Stay Up to Date
Each month we feature the latest news trends and topics covered by our TBI experts. For more regular news and regulatory updates follow us on LinkedIn and Twitter.
Work with real VAT experts
With over 15 years’ experience in the area of VAT compliance and consultancy, we handle all countries and languages where VAT obligations exist. We have a dedicated & centralized team of VAT experts, with a reputation of excellence within all global tax offices ready to speak to you about your VAT obligations.
For over 25 years Taxback International has been a world leader in VAT consultancy and compliance providing expert support to more than 12,000 global clients including Apple, Google, IBM, and Twitter.
With increasing digitalization of global tax processes, we have developed tailored technology solutions to solve challenges facing companies today.
- Comply – End-to-end VAT compliance platform.
- TBI Pay – Streamlined cross-border payments technology.
- VAT Connect – Cloud-based, automated review of transactional data and images via AI and Machine Learning for Domestic and Foreign VAT Reclaim.