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Posted Sat, 12 Oct 2024 13:20:25 GMT by ANGELA MAJOR
Hello, A UK Organisation organises conferences across the EU. Have been using TOMS scheme - does this still apply post Brexit? UK VAT Registered (only, no other establishment) Supply: events held throughout Europe Type of Supply: ticket sales for admission, exhibition sales, and also accommodation, tours, dinners - all direct to customers
Posted Fri, 18 Oct 2024 07:59:30 GMT by Jay Cooke
TOMS is still applicable post Brexit. https://www.gov.uk/guidance/tour-operators-margin-scheme-for-vat-notice-7095
Posted Fri, 18 Oct 2024 09:35:07 GMT by HMRC Admin 21 Response
Hi ANGELA,
The TOMS Scheme does still apply after Brexit.
The change is that prior to Brexit the liability for TOMS supplies enjoyed in the EU was 20% but is now at the 0%.rate of VAT.
Please see the guidance below, specifically section 4.8
Tour Operators' Margin Scheme (VAT Notice 709/5)
2. Introductions to TOMS.
Thank you.

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