{"id":15070,"date":"2023-02-24T15:06:25","date_gmt":"2023-02-24T15:06:25","guid":{"rendered":"https:\/\/www.keesdeboekhouder.nl\/the-vat-scheme-for-travel-agents-explained\/"},"modified":"2023-02-24T15:06:25","modified_gmt":"2023-02-24T15:06:25","slug":"the-vat-scheme-for-travel-agents-explained","status":"publish","type":"post","link":"https:\/\/www-backup.keesdeboekhouder.nl\/en\/the-vat-scheme-for-travel-agents-explained\/","title":{"rendered":"The VAT scheme for travel agents explained"},"content":{"rendered":"<section class=\"header-block block\" style=\"background-color: #f4f4f5;\">\n    <div class=\"container h-100\">\n        <div class=\"header-block__wrapper row h-100\">\n            <div class=\"header-block__left d-flex col-12 col-sm-7 d-flex justify-content-center align-items-end\">\n                <img decoding=\"async\" loading=\"lazy\"\n                     class=\"image d-block\"\n                     alt=\"The VAT scheme for travel agents explained\"\n                     src=\"https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/09\/pexels-berk-ozdemir-3779822-3-scaled.jpg\"\n                     srcset=\"https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/09\/pexels-berk-ozdemir-3779822-3-scaled.jpg 2560w, https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/09\/pexels-berk-ozdemir-3779822-3-300x212.jpg 300w, https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/09\/pexels-berk-ozdemir-3779822-3-1024x724.jpg 1024w, https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/09\/pexels-berk-ozdemir-3779822-3-768x543.jpg 768w, https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/09\/pexels-berk-ozdemir-3779822-3-1536x1086.jpg 1536w, https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/09\/pexels-berk-ozdemir-3779822-3-2048x1448.jpg 2048w\"\n                     sizes=\"(max-width: 2560px) 100vw, 2560px\"\/>\n                                <span class=\"image-caption text--small\"><\/span>\n            <\/div>\n            <div class=\"header-block__right d-flex flex-row flex-wrap col-12 col-sm-5 justify-content-start align-items-start align-items-sm-end\">\n                <h1 class=\"title\">The VAT scheme for travel agents explained<\/h1>\n                                <div class=\"d-flex col-12 justify-content-start justify-content-md-end p-0\">\n                    <span class=\"label text--small\">24 february 2023 \u2013  reading time: 5 minutes<\/span>\n                <\/div>\n                                            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n\n<section class=\"quote-block block\">\n    <div class=\"container\">\n        <div class=\"row\">\n            <div class=\"col-12 col-md-8 offset-lg-1 col-lg-9 offset-xl-2 col-xl-8\">\n                <div class=\"quote-block__quote-wrapper d-flex flex-wrap\">\n                    <blockquote>Are you an entrepreneur who works in the travel industry? Then you\u2019ve probably heard of the Travel Agents\u2019 Margin Scheme or TAMS (reisbureauregeling in Dutch). In this blog, we\u2019ll explain whether this VAT scheme also applies to your activities.<\/blockquote>\n                    <div class=\"text--small text--weight-500\"><\/div>\n                <\/div>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n\n<section class=\"text-block block columns-1\">\n    <div id=\"\" class=\"deeplink-anchor\"><\/div>\n    <div class=\"container\">\n        <div class=\"row\">\n            <div class=\"col-12 offset-lg-1 col-lg-10 offset-xl-2 col-xl-8\">\n                <div class=\"text-block__text-wrapper rich-text d-block\">\n                    <p><strong>The definition of travel agent<\/strong><br \/>\nFor the Dutch Tax and Customs Administration, all entrepreneurs who sell holidays or trips under their own name are regarded as travel agencies. Even if you\u2019re not registered as a travel agency with the Chamber of Commerce, but, for example, do sell all-in trips as a tour operator, the TAMS may also apply to you. Are you a broker or a travel agent that receives brokerage fees? Then you will act on behalf of another travel agency in most cases, meaning you cannot use the TAMS and the normal VAT rules apply.<\/p>\n<p><strong>Exceptions and trips outside of the EU<\/strong><br \/>\nWhen you purchase (part of) a trip and then add goods or services to it yourself, this may be regarded as a so-called \u2018added value\u2019. If this is the case, normal VAT rules apply on the added part. What the Dutch Tax and Customs Administration\u2019s definition of added value is can be found <a href=\"https:\/\/www.belastingdienst.nl\/wps\/wcm\/connect\/bldcontentnl\/belastingdienst\/zakelijk\/btw\/bijzondere_regelingen\/reisbureauregeling\/wanneer_geldt_de_reisbureauregeling\/wanneer_geldt_de_reisbureauregeling_niet2\/eigen_prestatie\/eigen_prestatie_door_een_reisbureau\">here<\/a> (in Dutch).<\/p>\n<p>If you sell trips to destinations outside of the EU, 0% VAT is applicable on the profit margin. But please note that there\u2019s an exception to this exception: if the trip takes place partly within the EU and partly outside the EU (for example: a transfer), you apply 21% VAT on the part that takes place within the EU and 0% on the part that takes place outside the EU . This also applies if a stopover is made where travellers can leave the aircraft. If travellers do not have the possibility to leave the plane, you apply 0% on the whole.<\/p>\n                <\/div>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n\n<section class=\"text-image-right-block block\">\n    <div class=\"container\">\n        <div class=\"row flex-column-reverse flex-md-row\">\n\n            <!-- Text -->\n            <div class=\"text-image-right-block__text-wrapper rich-text col-12 offset-lg-1 col-md-6 col-lg-4 offset-xl-2 col-xl-3\">\n\n                <p><strong>Examples<\/strong><br \/>\n&#8211; You sell a direct trip from the Netherlands to Asia. In this case you apply 0% VAT on your profit margin.<br \/>\n&#8211; You sell a trip from the Netherlands to Asia, with a transfer in France. In this case you charge 21% VAT on your profit margin of the part between the Netherlands and France, and 0% VAT on the part from France to Asia.<br \/>\n&#8211; You sell a direct trip from the Netherlands to Asia. A stopover is made in France where passengers can board, but previously boarded passengers cannot leave the plane. In this you apply 0% VAT on the whole.<\/p>\n\n                            <\/div>\n\n            <div class=\"text-image-right-block__image-wrapper col-12 offset-md-0 col-md-6 offset-lg-1 mb-4 mb-md-0\">\n\n                                    <!-- Image -->\n                    <div class=\"w-100 text-image-left-block__image-container\">\n                        <img decoding=\"async\" loading=\"lazy\"\n                             class=\"image d-block w-100\"\n                             alt=\"The VAT scheme for travel agents explained\"\n                             src=\"https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/09\/pexels-pixabay-459882-3.jpg\"\n                             srcset=\"https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/09\/pexels-pixabay-459882-3.jpg 2000w, https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/09\/pexels-pixabay-459882-3-300x179.jpg 300w, https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/09\/pexels-pixabay-459882-3-1024x612.jpg 1024w, https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/09\/pexels-pixabay-459882-3-768x459.jpg 768w, https:\/\/www-backup.keesdeboekhouder.nl\/wp-content\/uploads\/2023\/09\/pexels-pixabay-459882-3-1536x919.jpg 1536w\"\n                             sizes=\"(max-width: 2000px) 100vw, 2000px\"\/>\n                        <div class=\"rotated-label\">\n                            <label><\/label>\n                        <\/div>\n                    <\/div>\n                            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n\n<section class=\"text-block block columns-1\">\n    <div id=\"\" class=\"deeplink-anchor\"><\/div>\n    <div class=\"container\">\n        <div class=\"row\">\n            <div class=\"col-12 offset-lg-1 col-lg-10 offset-xl-2 col-xl-8\">\n                <div class=\"text-block__text-wrapper rich-text d-block\">\n                    <p>As you can see, the TAMS can be quite complicated. If you\u2019re unsure about what applies to your situation, you can always contact your accountant.<\/p>\n                <\/div>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/section>","protected":false},"excerpt":{"rendered":"<p>Are you an entrepreneur who works in the travel industry? Then you\u2019ve probably heard of the Travel Agents\u2019 Margin Scheme or TAMS (reisbureauregeling in Dutch). In this blog, we\u2019ll explain whether this VAT scheme also applies to your activities.<\/p>\n","protected":false},"author":8,"featured_media":19555,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[19],"tags":[],"class_list":["post-15070","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-keep-up-en"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>The VAT scheme for travel agents explained - Kees de Boekhouder<\/title>\n<meta name=\"description\" content=\"Learn about the Travel Agents&#039; Margin Scheme (TAMS) for VAT in the travel industry. 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