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Welcome to The VAT Consultancy, where we understand the unique intricacies of the travel sector and are committed to providing comprehensive, tailored solutions to meet the specific needs of OTCs, tour operators, airlines, hotels, and all related businesses. Our mission is to guide you through the complexities of VAT legislation, regulations and guidance, ensuring compliance and helping manage the impact of VAT on the business’ bottom line. The VAT Consultancy can be your trusted partner in the travel sector – get in touch to see how we can help.

Travel businesses face a complex array of VAT rules and the cross border nature of the transactions adds further complexity. We advise tour operators, travel agents (including OTAs), bedbanks, business travel agents, online marketplaces for short term lets and events organisers. Common areas we advise on include;

Common areas we advise on include;
  • Agent versus principle determination
  • Tour Operators Margin Scheme (TOMS) – when it applies and how to calculate VAT due under TOMS
  • Disclosed agency and the VAT treatment of commissions
  • EU VAT registration requirements post Brexit
  • Business travel agents and transaction fees
  • Event management – VAT efficient structuring for corporate clients
  • Wholesalers and VAT
  • VAT treatment of ad hoc fees such as credit card charges, instalment payment arrangements
  • IPT


Julie Park

Managing Director
– VAT and Customs Duty
M: +44 781 400 4236
T: +44 203 2806902