European Commission’s public consultation on VAT rules for Travel and Tourism – BusinessEurope comments

Introduction

BusinessEurope welcomes the opportunity to contribute to the European Commission’s public consultation on the VAT rules applicable to the travel and tourism sector.

We recall our response to the 2020 consultation on the special scheme for travel agents (TOMS). At that time, we underlined the importance of simplification and legal certainty for companies operating across borders. Since then, our members have continued to report challenges with the practical application of the rules, and we have collected additional input on both TOMS and the VAT treatment of passenger transport.

With this submission, we wish to provide updated reflections, combining our earlier views with further business feedback. Our overarching objective remains that of establishing a VAT framework that is consistent, competitive and administratively workable, while safeguarding the integrity of the Single Market.