Delay in New German Rules

Germany has this afternoon announced a postponement in its implementation of its new policy as regards the VAT status of tour operators located outside the EU.

You will recall that Germany announced that, with effect from 1 January 2021, it did not consider third country suppliers of travel to fall within TOMS.  This meant, by implication, that such suppliers were expected to pay VAT on travel consumed within Germany.

However, the effective date of this new policy has now been delayed to the end of 2021.  There is no suggestion, however, that the policy is being dropped.

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