TOMS margin VAT. Calculated per booking, not per spreadsheet.
EU Directive 2006/112/EC Articles 306–310 require tour operators to calculate VAT on the margin between bought-in cost and sale price — per VAT period, per country. Nokumo matches costs to bookings automatically and produces the country-by-country breakdown your accountant needs at period-end.
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 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.
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:
Illustrative calculation based on the EU Margin Scheme (ECJ Alpenchalets). Not tax advice — confirm treatment for your country with a qualified adviser.
The TOMS problem —
TOMS applies across EU member states
TOMS — what Nokumo automates
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