Germany set to further postpone non-EU tour operator changes to 2024
As previously reported, the German Ministry of Finance has been planning to limit the tour operators margin scheme (TOMS) so that it shall no longer be applicable to non-EU established companies that do not have a fixed establishment for VAT purposes in the EU. This revised policy was originally due to take effect from 1 January 2022, but was then postponed to 1 January 2023, and the Ministry of Finance has now indicated that it is currently considering a further postponement to 1 January 2024.
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