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EU Directive 2006/112/EC · Art. 306-310

TOMS-marge-btw. Per boeking berekend, niet per spreadsheet.

EU-richtlijn 2006/112/EG artikelen 306–310 vereisen dat touroperators btw berekenen over de marge tussen inkoopkosten en verkoopprijs, per btw-periode, per land. Nokumo koppelt kosten automatisch aan boekingen en produceert de per-land uitsplitsing die uw accountant nodig heeft aan het einde van de periode.

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 margin€ 350,00
VAT fraction (20 ÷ 120)0,1667
VAT due on margin€ 58,33
Net margin retained€ 291,67
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.

Het TOMS-probleem —

TOMS is van toepassing in alle EU-lidstaten

TOMS — wat Nokumo automatiseert

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