Hungary operates a special margin scheme for tour operators, as required by the Principal VAT Directive.
The scheme, which is known as the tour operators margin scheme (TOMS), is obligatory for tour operators who provide a tour operator travel service. However, the provisions of this scheme do not apply to travel agents who are engaged in mediating the services of tour operators to the travellers in the name and on behalf of the tour operator.
'Tour operator travel service' means the whole or part of tourism services provided by a taxable person to travellers
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Web page updated on 17 Mar 2025 16:25