Tour Operators Margin Scheme (TOMS)

Tour Operators Margin Scheme (TOMS)

The information provided in this article shows how you must account for VAT if you buy in and re-sell travel facilities as a principal or an undisclosed agent (that is, acting in your own name). Tour Operators Margin Scheme (TOMS) is the special name given to businesses that buy in and re-sell travel, accommodation, and […]

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