Episode #15: VAT & Travel – Challenges due to changes of VAT Rules (TOM's)

VAT & Travel – Challenges for Businesses supplying Travel Services due to changes of VAT Rules applicable to travel agents outside of the EU (TOM's) German Tax authorities have recently changed their opinion on VAT rules, applicable to tour operators or travel agents from outside the EU. End of January they have published a circular, adding just a single significant sentence to the VAT application decree, which raises many questions. Our Deloitte VAT specialists, Christian Moeser and Tom Walsh are looking at this recent change from different angles.