Tour Operators


The VAT and sales taxes incurred on the purchase of various travel components, including hotels and car rental – which are then sold by tour operators to foreign travellers – are refundable in certain EU countries.

This may come as a surprise to many tour operators in the business of selling international travel packages, who may assume they are governed by the Tour Operator Margin Scheme (TOMS), and therefore are not entitled to input VAT refunds. This is not always the case. There are numerous exceptions to TOMS, depending on the country of travel and the parties to the transaction through which the travel components were purchased and resold.

€410 billion

spent annually in the MICE and tour operator industries


VAT IT currently offers you a full VAT recovery solution for Germany and Denmark (while researching further recovery opportunities
in a number of other countries such as Sweden and Japan). We also provide a general sales tax recovery service in Canada.


Germany applies TOMS only to travel services sold to individuals. As such, VAT is refundable if the tour operator:

  • Acts as a principal; and
  • Sells to corporations or travel agents

Note: In Germany, there is no requirement for a tour operator to sell travel packages to qualify for a refund.


In Denmark, VAT is refundable if the tour operator:

  • Acts as a principal;

Note: To claim from Denmark, there is no requirement for a Tour Operator to sell travel packages. A Tour Operator may sell to B2B as well as to B2C to qualify for a refund.


All Canadian sales taxes (including GST/HST/QST) incurred on hotel accommodation are refundable if the tour operator:

  • Acts as a principal;
  • Sells leisure travel packages;
  • Is based outside of Canada; and
  • Sells to non-Canadian residents

Did you know tour operators can recover VAT costs?
An expert will contact you within 24 hours.

For job opportunities please visit the careers section on our website


* Reclaim services currently apply to the UK, Netherlands, Sweden, Denmark and Germany, as well as Canada.
Please note that VAT and other taxes vary in each country.


Staying abreast of all the latest TOMS developments, and with our in-depth knowledge of all the intricacies and claims requirements associated with this rather complex "VAT simplification measure", VAT IT is perfectly positioned to recover the VAT you are owed (and which you may not even know you are eligible to recover).

The years of research and investigation we have devoted to this field have equipped VAT IT to handle what is a highly complex area of VAT recovery. As part of our total recovery solution, we will assess each tour operator’s eligibility for VAT recovery, manage the stringent documentation requirements, and draw on our expert in-house legal counsel to ensure a smooth refund process for each client.


Our only fee is a percentage of the recovered VAT. If there is no refund, there is no cost to you.

VAT IT gives your tour operator company a total outsourced solution for maximising the recovery of VAT and other taxes in countries where such opportunities exist.

Take your tour to VAT recovery.
A tour operator specialist will contact you within 24 hours.

For job opportunities please visit the careers section on our website

We are in the process of testing tour operator tax refunds for various other EU countries. Once successful, your dedicated VAT IT service executive will notify you.

Should you wish to be a part of a test case for other EU countries, kindly contact us.