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EU Direktiva 2006/112/EC · Čl. 306-310

TOMS PDV na marži. Izračunat po rezervaciji, ne po tablici.

EU Direktiva 2006/112/EC članci 306–310 zahtijevaju od turoperatora da izračunaju PDV na razlici između nabavne cijene i prodajne cijene — po PDV razdoblju, po zemlji. Nokumo automatski usklađuje troškove s rezervacijama i generira pregled po zemljama koji vaš računovođa treba na kraju obračunskog razdoblja.

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.

Problem TOMS-a —

TOMS se primjenjuje u svim EU državama članicama

TOMS — što Nokumo automatizira

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Nije potrebna kreditna kartica · Pokretanje za 1 tjedan · EU usklađenost uključena

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