European E.U. VAT & TOMS for Travel and Hospitality - Expert help from Antravia

Europe VAT and TOMS – Country by Country Guide

Europe operates a harmonised VAT system under the EU VAT Directive, but each country has its own rates, interpretations, documentation rules, and TOMS variations. Travel agents, tour operators, and DMCs must understand the country in which the travel takes place, because VAT and TOMS treatment changes significantly across borders.

This page provides a complete index of VAT and TOMS rules across Europe. Select a country to view detailed information on VAT rates, hospitality rules, place of supply, TOMS application, and refund eligibility. Each country page follows a consistent structure so travel businesses can compare rules quickly.

Not based in the E.U. but looking for E.U. VAT Reclaim? Click here

EU Member States

France

Germany

Greece

Hungary

Ireland

Italy

Malta TBC

Netherlands

Poland

Portugal

Romania Coming Soon

Slovakia TBC

Slovenia TBC

Spain

Sweden TBC

How this directory works

Each country page includes:

• year VAT was introduced
• standard and reduced VAT rates
• national tax authority
• VAT rules for accommodation, tours, activities, and event services
• place of supply rules
• full explanation of TOMS application in that country
• when foreign travel companies must register
• reference to European VAT reclaim routes (EU 8th Directive and EU 13th Directive)
• links back to the international VAT reclaim section of vat.travel

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Disclaimer:
Content published by Antravia is provided for informational purposes only and reflects research, industry analysis, and our professional perspective. It does not constitute legal, tax, or accounting advice. Regulations vary by jurisdiction, and individual circumstances differ. Readers should seek advice from a qualified professional before making decisions that could affect their business.
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