ETOA Webinar | German VAT Update May 2023

Germany’s proposal to unilaterally impose a sales tax on non-EU sales of German vacations remains on the statute books. It is now due for implementation on the 1st of January 2024. This new date replaces the previous implementation date of January 1st 2023, which was brought forward from January 2022, which was a delay from 2021. If implemented, it would impose considerable costs on non-EU operators (and any intermediary dealing with non-EU operators). It is an ever-pending nightmare.

This webinar featured a discussion of what might be anticipated, if there have been any developments since the last time we looked at the subject and when we might hear from the European Commission on their plans for Tour Operators Margin Scheme reform.


  • David Bennett – Travel VAT Services
  • Volker Jorczyk – TTL Tourism Tax & Law Rechtsanwaltsgesellschaft mbH
  • Mario Veršić – Business Valuation Specialist

The discussion was moderated by Tom Jenkins, CEO of ETOA.


VAT for Non-EU Travel Agencies Croatian Taxation