Germany operates a special margin scheme for travel agents and tour operators, as required by the Principal VAT Directive.
Although the provisions of the Directive appear to apply only to travel agents and tour operators, any business involved in the provision of relevant supplies must use the scheme. According to the German tax authorities, taxpayers not resident in the EU should not be able to apply the tour operators margin scheme. However, the tax authorities
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Web page updated on 17 Mar 2025 15:35