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TOMS Scheme, accommodation VAT scenarios

What is the correct way to apply VAT on accommodation depending on different scenarios

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Unfortunately our accountants haven't so far been able to fully and clearly answer this for us and we're looking for further advice. We are a travel agency providing group accommodation services to other businesses, and we operate under the TOMS scheme.

We work internationally and would like to know exactly what the correct VAT type should be used on the invoice issued by the Agency to the Client for each scenario. Obviously for EU clients the correct way to do it is "No VAT" but what about the other scenarios.

  1. UK client – UK Agency – UK Supplier
  2. UK client – UK Agency – EU Supplier
  3. UK client – UK Agency – Non-EU Supplier
  4. EU client – UK Agency – UK Supplier
  5. EU client – UK Agency – EU Supplier
  6. EU client – UK Agency  – Non-EU Supplier
  7. Non-EU client– UK Agency – UK Supplier
  8. Non-EU client – UK Agency – EU Supplier
  9. Non-EU client – UK Agency – Non-EU Supplier

A detailed answer would be much appreciated.


Replies (3)

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By Peter Kilvington
07th May 2019 15:46

Best of luck with this question ... you are looking for very detailed advice that would take quite some time to prepare and do not think members have the time to do this for you.

If you are not happy with your accountant's reply consider engaging a TOM specialist, and you may also need the place of supply.

Thanks (1)
By Vile Nortin Naipaan
07th May 2019 15:57

1. Don't worry about VAT.
2. Don't worry about VAT.
3. Don't worry about VAT.
4. Don't worry about VAT.
5. Don't worry about VAT.
6. Don't worry about VAT.
7. Don't worry about VAT.
8. Don't worry about VAT.
9. Don't worry about VAT.

There you go. Quick, easy, cheap advice off the internet!

Thanks (0)
By accountantccole
07th May 2019 17:07

Ask your accountant for more clarification (that is what you pay them for). If they don't know, then consider getting a new one

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