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Published: May 29, 2019

Belgium: New TOMS Rules Introduced

On 15 May 2019 the Belgian Tax authorities introduced a new law which modifies the application of the Tour Operator Margin Scheme (TOMS)

On 15 May 2019, the Belgian Tax authorities introduced a new law which modifies the application of the Tour Operator Margin Scheme (TOMS) in that country. This change is aimed at aligning the VAT legislation in Belgium with the decision of the Court of Justice of the European Union.

According to the ECJ, the word traveller in Art 306 to 310 of the Principal VAT Directive of the EU should be interpreted broadly and applies to travel services supplied to business customers. Accordingly, the Belgian VAT authorities passed a law extending the application of the TOMS to travel services supplied by B2B.

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