Tour Operators Margin Scheme (TOMS) ― operating the scheme

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance note provides information about the operation of the Tour Operators Margin Scheme (TOMS).

For an overview of the TOMS, see the Tour Operators Margin Scheme (TOMS) ― overview guidance note.

For commentary on methods of calculation of VAT under the TOMS, see De Voil Indirect Tax Service V3.593.

The TOMS and the place of supply rules

Information about the place of supply of designated travel services and in-house supplies made by tour operators is provided under separate headings below.

The place of supply of designated travel services

For information about the concept of designated travel services, see the Tour Operators Margin Scheme (TOMS) ― supplies covered by the scheme guidance note. Regardless of where in the world designated travel services are enjoyed, the place of supply of designated travel services by tour operators is:

•
the UK if the designated travel services are supplied by a tour operator from an establishment in the UK
•
outside the UK if the designated travel services are supplied by a tour operator

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