ETOA Webinar | TOMS and German VAT

The German regulations on VAT for non-EU operators are due to be implemented on January 1st 2023. Intermediaries in such markets as the USA, UK and Japan will have to register, reclaim what input tax is recoverable and levy VAT on the price charged to the consumer. There will be a noticeable additional cost, and a clerical burden in filing returns. This has major implications for any company handling German services: it will not only impact non-EU companies, but also any EU companies selling German packages. This change takes place at a time when the European Commission is looking at the application of VAT on tourism services. If they choose to implement change it could radically threaten the pricing structure and distribution of tours.

  • Tom Jenkins, ETOA
  • David Bennett, Elman Wall Bennett Ltd
  • Dr Volker Jorczyk, TTL Tourism Tax & Law
  • Giacomo Luchetta, Economisti Associati