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.
The TOMS problem — and how Nokumo solves it
TOMS requires matching every sold package to its bought-in cost, calculating the margin per VAT period, and reporting country-by-country. Most operators calculate this manually in spreadsheets — or miss it entirely and face penalties. Nokumo automates it end-to-end.
- Bought-in cost matching per booking
- Margin calculation per VAT period
- Country-by-country breakdown
- B2B election tracking
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 wholebooking — 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.
TOMS applies across EU member states
TOMS — what Nokumo automates
How Nokumo handles TOMS
Booking received
A package booking is received — from your own site, OTA, or direct. The destination country is recorded automatically.
Cost matching
Nokumo matches the booking to your bought-in costs — hotel wholesale, transfers, and fees from suppliers in your accounts.
Margin calculated
The TOMS margin is calculated in real time. If a B2B election applies, the calculation switches to standard VAT on full price.
Period report
At VAT period end, Nokumo generates a TOMS report per country, per tax period — ready for your accountant or tax authority.
TOMS FAQ
Ready to go live in 1 week?
Join hundreds of hospitality operators across our core markets. 14-day free trial. No credit card required.
No credit card required · Live in 1 week · EU compliance included