Belgium operates a special margin scheme for travel agents and tour operators, known as the tour operators margin scheme (TOMS), as required by the Principal VAT Directive.
For Belgian VAT purposes, travel agents are defined as:
''taxable persons who sell travels in their own name and use supplies of goods or services provided by other taxable persons, in the provision of travel facilities. The following persons do not qualify as a travel agent:
(i)Â Â Â Â a person who sells travels in its own name
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Web page updated on 17 Mar 2025 15:41