This webinar focused on VAT obligations in the EU for UK tour operators with VAT colleagues from Croatia, Austria and Germany discussing the requirement for non-EU tour operators with programs in those countries to have to register for VAT locally.
Croatia has required VAT registration for UK tour operators since 5 January 2021 and Austria and Germany are requiring VAT registration from 1 January 2022.
In relation to each of these 3 countries, we covered;
- The VAT rules and how to register for VAT
- How to calculate VAT output tax liabilities on your sales
- Whether you can recover input tax on your purchases
- Obligations to submit VAT returns
- Record keeping rules
We also discussed the latest news regarding other EU countries which may require local VAT registration and provided an update on TOMS in the UK and using the transport company scheme.
Watch in full below
Speakers
Sue is an Indirect Tax specialist with more than 25 years’ experience of VAT, Insurance Premium Tax, excise and customs duties. She joined MHA MacIntyre Hudson in April 2017 and heads up the Indirect Tax services in the Kent region.
Sue spent 5 years as in-house Indirect Tax Manager at Saga plc. Before that Sue worked for a Big 4 firm in London and in Central Europe and initially, she worked for HMRC.
Sue is a travel VAT specialist, helping tour operators understand the Tour Operators’ Margin Scheme (known as TOMS) which calculates how much VAT is due on holidays. TOMS is also used in the MICE (Meetings, Incentives, Conferences and Events) world.
In 2019 MHA MacIntyre Hudson acquired the business of Martin Pooley, a well-known expert on TOMS.
Rebecca Bishop – VAT Assistant Manager
Rebecca is ACCA qualified and joined the firm in 2019, specialising in the Tour Operators’ Margin Scheme for VAT. She previously worked for eight years at a regional firm of accountants where she worked closely with a portfolio of clients in various industries assisting with all aspects of running and managing their accounts functions, software requirements and providing bespoke management reports.
Rebecca is now using her accountancy and software experience to advise clients on how TOMS impacts their accounting, their margins and their businesses.
Susanne Schleich – VAT Manager, Baker Tilly Germany
Susanne is a qualified indirect tax advisor and specialises in VAT consultation on the national and cross-border supply of goods and service supplies. She supports a variety of clients with VAT reporting obligations, audits, appeals and fiscal proceedings. Also helping international companies with German VAT registation.
Fran Haramija – Tax Assistant, TPA Croatia
