Recent Developments

VAT doesn't stand still. On this page, we highlight what we consider to be the most important recent developments for those operating in the travel sector.


On 13 December 2017, the European Commission published its long-awaited study on the application of the TOMS rules and on options for reform. This could herald significant change and improvement to the rules for many. A short summary of the study can be accessed here.

Summary of the Commission's TOMS Study

HMRC published a consultation document on the rules for vouchers just before Christmas, inviting comments no later than 23 February 2018. Anyone involved in the issue, distribution or acceptance of vouchers should ensure they are familiar with HMRC's plans in this area. The consultation document can be accessed here.

Consultation - VAT & Vouchers

2019 will see the introduction of Making Tax Digital for VAT, a major change in VAT accounting procedures. Please see below for a guide on this including a general introduction to what the new rules are about and some comments on how those who account within TOMS might comply.

The introduction of Making Tax Digital

See below for our newsletters covering issues such as Brexit and the treatment of wholesale supplies of travel.

Value Added Travel June 2018

Value Added Travel September 2018