Skip to content
Nokumo AI Visibility ist im Early Access — so beschreibt KI Ihr Hotel.Warteliste beitreten →
nokumo
EU-Richtlinie 2006/112/EG · Art. 306-310

TOMS-Margen-Umsatzsteuer Pro Buchung berechnet, nicht per Tabellenkalkulation.

EU-Richtlinie 2006/112/EG Artikel 306–310 verpflichtet Reiseveranstalter, die Umsatzsteuer auf die Marge zwischen Einkaufspreis und Verkaufspreis zu berechnen — pro Steuerperiode, pro Land. Nokumo ordnet Kosten automatisch den Buchungen zu und erstellt die länderbezogene Aufschlüsselung, die Ihr Steuerberater zum Periodenende benötigt.

See the margin-scheme tax shield in real numbers

If you lease a property and re-let it to guests, standard VAT rules tax the whole booking — and a private landlord can't give you VAT to reclaim. The EU Margin Scheme (TOMS) taxes only your margin. Try it:

Your booking

Total all-inclusive price the guest pays

Rent paid to the property owner for the stay

Turnover, linen, transfers bought from third parties

%

VAT rate in your country of establishment

VAT you save on this booking
141,67 €
200,00 € under standard VAT vs 58,33 € under the margin scheme
Gross guest revenue (VAT incl.)1.200,00 €
Less: bought-in direct costs− 850,00 €
TOMS gross margin350,00 €
VAT fraction (20 ÷ 120)0,1667
VAT due on margin58,33 €
Net margin retained291,67 €
Effective tax drag4,86 %

VAT due — standard rules vs the EU Margin Scheme

In Nokumo, this is one click

You don't do any of this maths. Nokumo tags every booking's bought-in costs, applies the margin fraction, unbundles in-house services onto standard VAT, and produces an audit-ready figure for your return — automatically. What takes an accountant hours per period happens in real time.

Hours of monthly reconciliation removed
Bought-in vs in-house split automatically
Compliant margin-scheme invoices, every time

Invoicing compliance

A margin-scheme invoice must show a single gross price with no VAT breakout, and must print the legal directive phrase. Nokumo applies the right wording for your country automatically:

🇬🇧 “Margin scheme — Travel agents”
🇩🇪 “Sonderregelung für Reisebüros”
🇫🇷 “Régime de la marge — Agences de voyages”
🇪🇸 “Régimen especial de las agencias de viajes”
See TOMS automation in a demo

Illustrative calculation based on the EU Margin Scheme (ECJ Alpenchalets). Not tax advice — confirm treatment for your country with a qualified adviser.

Das TOMS-Problem —

TOMS gilt in allen EU-Mitgliedstaaten

TOMS — was Nokumo automatisiert

In einer Woche live gehen?

Schließen Sie sich Hunderten von Beherbergungsbetreibern in unseren Kernmärkten an. 14 Tage kostenlos. Keine Kreditkarte erforderlich.

Keine Kreditkarte erforderlich · In einer Woche live · EU-Compliance inklusive

50% off for early accessNo commitmentCancel anytime

Be first in line for Nokumo AI Visibility

Future-proof your digital presence directly within Nokumo AI Visibility and discover exactly how AI engines view and recommend your booking engine.