Denmark operates a special margin scheme for travel agents and tour operators, as required by the Principal VAT Directive.
The scheme, which is known as the tour operators margin scheme (TOMS), allows affected businesses to fulfil their VAT accounting and
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 24 Aug 2024 15:33