ETOA Webinar | Tax and tourism – EU options for change to VAT, and Germany’s plans for 2023

The European Commission is finalising its consultation on the VAT rules applicable to travel and tourism, including the tour operators margin scheme (TOMS). We expect new regulatory proposals in 2023. Any change to the status quo will affect EU and non-EU based businesses and consumers. These will be explained during the webinar. For background, please review this discussion document: Review of the VAT rules applicable to travel and tourism sector

Meanwhile, Germany still intends to make a unilateral change to the treatment of non-EU sales. This will be in force from January 2023, despite little or no market conditioning and explanation of how companies should comply. It is still possible that the policy may be reviewed: ETOA is working hard with its partners to that end. We will give an update of our current understanding.


Tom Jenkins will discuss these issues with ETOA’s own tax advisor, David Bennett.


Download David Bennett’s presentation here

More information

Read more about European Tourism Tax here