{"id":4109,"date":"2023-02-24T09:23:00","date_gmt":"2023-02-24T09:23:00","guid":{"rendered":"https:\/\/wwwstaging.keesdeboekhouder.nl\/de-reisbureauregeling-wat-houdt-dat-in\/"},"modified":"2024-10-09T14:54:11","modified_gmt":"2024-10-09T14:54:11","slug":"the-vat-scheme-for-travel-agents-explained","status":"publish","type":"post","link":"https:\/\/wwwstaging.keesdeboekhouder.nl\/en\/the-vat-scheme-for-travel-agents-explained\/","title":{"rendered":"The VAT scheme for travel agents explained"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4109\" class=\"elementor elementor-4109 elementor-2743\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a7e225d e-flex e-con-boxed e-con e-parent\" data-id=\"a7e225d\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5c062dd elementor-widget elementor-widget-text-editor\" data-id=\"5c062dd\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>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.<\/strong><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eece2b6 elementor-widget__width-initial elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"eece2b6\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3f655ab e-flex e-con-boxed e-con e-parent\" data-id=\"3f655ab\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1bf70d5 elementor-widget elementor-widget-text-editor\" data-id=\"1bf70d5\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>The definition of travel agent<\/strong><br \/>For 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 \/>When 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\u00a0<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>\u00a0(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<p><strong>Examples<\/strong><\/p>\n<ul>\n<li>You sell a direct trip from the Netherlands to Asia. In this case you apply 0% VAT on your profit margin.<\/li>\n<li>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.<\/li>\n<li>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.<\/li>\n<\/ul>\n<article id=\"post-15070\" class=\"post-15070 post type-post status-publish format-standard has-post-thumbnail hentry category-keep-up-en\">\n<div class=\"entry-content\">\n<section class=\"text-block block columns-1\">\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 bookkeeper.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<\/div>\n<\/article>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","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. The definition of travel agentFor the Dutch Tax and Customs Administration, all entrepreneurs who sell holidays&#8230;<\/p>\n","protected":false},"author":3,"featured_media":2745,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[41],"tags":[],"class_list":["post-4109","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-keep-up-en"],"acf":[],"_links":{"self":[{"href":"https:\/\/wwwstaging.keesdeboekhouder.nl\/en\/wp-json\/wp\/v2\/posts\/4109","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/wwwstaging.keesdeboekhouder.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/wwwstaging.keesdeboekhouder.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/wwwstaging.keesdeboekhouder.nl\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/wwwstaging.keesdeboekhouder.nl\/en\/wp-json\/wp\/v2\/comments?post=4109"}],"version-history":[{"count":7,"href":"https:\/\/wwwstaging.keesdeboekhouder.nl\/en\/wp-json\/wp\/v2\/posts\/4109\/revisions"}],"predecessor-version":[{"id":4116,"href":"https:\/\/wwwstaging.keesdeboekhouder.nl\/en\/wp-json\/wp\/v2\/posts\/4109\/revisions\/4116"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/wwwstaging.keesdeboekhouder.nl\/en\/wp-json\/wp\/v2\/media\/2745"}],"wp:attachment":[{"href":"https:\/\/wwwstaging.keesdeboekhouder.nl\/en\/wp-json\/wp\/v2\/media?parent=4109"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/wwwstaging.keesdeboekhouder.nl\/en\/wp-json\/wp\/v2\/categories?post=4109"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/wwwstaging.keesdeboekhouder.nl\/en\/wp-json\/wp\/v2\/tags?post=4109"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}